The Ministry of Home Affairs issued Official Letter 1814 guiding the implementation of Decree No. 178/2024 and Decree No. 67/2025 of the Government; in which the Ministry gave specific examples on how to calculate policies and regimes for people retiring early and those quitting their jobs.
The Ministry of Home Affairs gave an example: Mr. Nguyen Van C, a civil servant in Department A, born on January 15, 1966, has 22 years of work with compulsory social insurance contributions, and has been ranked 8th with a salary coefficient of 4.65 in the specialist rank since May 1, 2024.
Mr. C also enjoys the following allowances: Position allowance coefficient 0.6; public service allowance of 25% (current monthly salary is 15,356,250 VND/month).
Because the agency directly arranged the organizational apparatus (from March 1, 2025), Mr. C voluntarily applied for early retirement from May 1, 2025 and was approved by the competent authority.
According to Appendix I of Decree No. 135/2020, the retirement date for Mr. C is November 2027, so at the time of early retirement (May 1, 2025), Mr. C retired 2 years and 6 months earlier than the regulations.
In addition to receiving pension immediately according to the provisions of the law on social insurance without having the pension rate deducted due to early retirement, Mr. C also received a total of 3 subsidies: 744,788,125 VND.
These expenses include:
(1) One-time pension for the number of months of early retirement: 30 x 15,356,250 = 460,687,500 VND.
(2) Allowance for the number of years of early retirement: 2.5 x 5 x 15,356,250 = 191,953,125 VND.
(3) Allowance according to the working period with social insurance: 6 x 15,356,250 = 92,137,500 VND.
example 2: Ms. Nguyen Thi D, a civil servant at the District Party Committee's Organization Board (with 15 years of working in areas with particularly difficult socio-economic conditions), born on September 2, 1975, with 19 years of working with compulsory social insurance, has been classified as a salary coefficient of 4.32 in the specialist category since May 1, 2024.
Ms. D also enjoys the following allowances: 30% allowance for party and union work, 25% allowance for public service (current monthly salary is 15,668,640 VND/month).
Due to the end of the operation of the district-level administrative unit, Ms. D voluntarily applied for early retirement and was considered and decided by the competent authority to retire early from July 1, 2025 (the end date of operation of the district-level administrative unit).
According to Appendix II of Decree No. 135/2020, Ms. D's retirement date is June 2028, so at the time of early retirement (July 1, 2025), Ms. D retired 2 years and 11 months earlier than the regulations.
In addition to receiving pension immediately according to the provisions of the law on social insurance without having the pension rate deducted due to early retirement, Ms. D also received a total of 3 allowances of 877,443,840 VND.
These expenses include:
(1) One-time pension for the number of months of early retirement: 35 x 15,668,640 = 548,402,400 VND.
(2) Allowance for the number of years of early retirement: 3 x 5 x 15,668,640 = 235,029,600 VND.
(3) Allowance according to the working period with social insurance: 6 x 15,668,640 = 94,011,840 VND.
