The Ministry of Home Affairs is drafting a Decree regulating the base salary and bonus regime for cadres, civil servants, public employees, and armed forces.
The draft Decree is currently in the process of collecting comments; stipulating the base salary applied from July 1, 2026 is 2.53 million VND/month, an increase of 19,000 VND compared to the current level.
When the base salary increases, many social insurance (SI) allowances also increase accordingly, including: Nursing allowance after illness; one-time allowance when giving birth; postpartum nursing allowance; funeral allowance; monthly survivorship allowance.
According to Clause 3, Article 46 of the Law on Social Insurance, the benefit level for one day of rest and health recovery after illness is equal to 30% of the reference level. Currently, the base salary has not been abolished, so the reference level is equal to the base salary.
When the base salary increases from 2,340,000 VND/month to 2,530,000 VND/month, the benefit level for one day of rest and health recovery after illness also increases.
Similarly, one-time allowance when giving birth and adopting children is equal to 2 times the reference level.
Funeral allowance is calculated as 10 times the reference level.
The monthly survivor's allowance level for each relative is equal to 50% of the reference level; in case the relative has no direct caregiver, the monthly survivor's allowance level is equal to 70% of the reference level.
In addition, many allowances for workers who suffer labor accidents - occupational diseases (TNLĐ-BNN) paid by the social insurance agency also increased by 8% according to the base salary, including: One-time allowance when suffering from TNLĐ-BNN; allowance for serving people who suffer from TNLĐ-BNN; one-time allowance when dying due to TNLĐ-BNN; recovery allowance after treatment.
According to Article 48 of the Law on Occupational Safety and Health, employees with a working capacity reduction of 5% to 30% are entitled to a one-time allowance.
A 5% reduction in working capacity means that the one-time allowance is enjoyed equal to 5 times the base salary, then for every additional 1% reduction, it is entitled to an additional 0.5 times the base salary.
According to Article 49 of the Law on Occupational Safety and Health, employees with a working capacity reduction of 31% or more are entitled to monthly allowances.
A 31% reduction in working capacity means that the monthly allowance is equal to 30% of the base salary, then for every additional 1% reduction, an additional 2% of the base salary is enjoyed.
Employees with a working capacity reduction of 81% or more who are paralyzed in the spine or blind in both eyes or have amputated or paralyzed limbs or are mentally ill are also entitled to monthly service allowances equal to the base salary.
Relatives of employees are entitled to a one-time allowance equal to 36 times the base salary when employees die due to occupational accidents.
Employees after stabilizing injuries due to occupational accidents, in the first 30 days of returning to work if their health has not recovered, are entitled to health recovery leave from 5 days to 10 days. Each day off is entitled to an allowance equal to 30% of the base salary.
