According to Resolution No. 245/2025/QH15 of the National Assembly on the state budget estimate for 2026, the National Assembly requires ministries, branches and localities to continue implementing solutions to create sources for salary reform.
At the same time, in 2026, the whole country will continue to eliminate some fees when determining the increase in local budget revenue for salary reform, including: One-time land rent contributed in advance for compensation, support, and resettlement; revenue from handling public assets used for investment expenditure; revenue for protecting and developing rice-growing land; fees for visiting relics and heritages; fees for using infrastructure works at border gates; environmental protection fees for wastewater; along with fees from public land funds, public property in communes and fees for leasing and selling state-owned houses.
An important new point is that the National Assembly allows expanding the scope of using the central budget's accumulated salary reform funds to serve pension adjustments, social insurance benefits, monthly allowances, preferential allowances for meritorious people and streamlining the payroll.
In addition, local budgets are also allowed to use salary reform funds to implement social security policies issued by the Central Government and streamline the payroll.
The Resolution assigns the Government to review the source of savings from staff streamlining, restructuring the apparatus and the 2-level local government model, and at the same time allowing localities to add this savings to the salary reform source.
From 2026, the Government is allowed to proactively use the accumulated funds for salary reform to ensure the full implementation of the salary, allowance and income regime according to regulations.
Currently, Vietnam Social Security pays the regime to about 3.4 million people receiving monthly pensions and allowances.
Most recently, from July 1, 2024, the State adjusted the pension, social insurance allowance and monthly allowance for June 2024 by 15%.
