The Government has just issued Decree No. 161/2026/ND-CP stipulating the base salary and bonus regime for cadres, civil servants, public employees (CBCCVC) and armed forces.
The Decree stipulates that the base salary level is 2.53 million VND/month from July 1, an increase of 8% compared to the current level.
The base salary level to calculate salary levels in salary scales, allowances and implement other regimes according to regulations.
For agencies and units that are being applied special financial and income mechanisms at the central level, according to point c, clause 6. 2 Resolution No. 142/2024/QH15 of the 7th Session, 15th National Assembly: Implement the preservation of the difference between the salary and additional income in June 2026 of CBCCVC with salaries from July 1, 2026 after amending or abolishing the special financial and income mechanism.

While these mechanisms have not been amended or abolished, the monthly salary and additional income level calculated according to the base salary of 2.53 million VND/month according to the special mechanism from July 1, 2026 must ensure that it does not exceed the salary and additional income level enjoyed in June 2026 (excluding the salary and additional income increased due to adjusting the salary coefficient of ranks and grades when promoting ranks and grades).
For agencies and units that are preserving the difference between salary and additional income in June 2024 and salary from July 1, 2024 due to amendments or abolition of special financial and income mechanisms, reduce the preserved difference corresponding to the base salary increase rate from July 1, 2026.
In case of calculation according to the above principle, if the increased salary and income from July 1, 2026 is lower than the salary level according to general regulations, then the salary regime is implemented according to general regulations.
The Government adjusts the base salary level after reporting to the National Assembly for consideration and decision in accordance with the state budget capacity, consumer price index and economic growth rate of the country.
Point c, clause 6. 2 Resolution No. 142/2024/QH15 stipulates:
For agencies and units that are being applied special financial and income mechanisms at the Central level, the Government and relevant ministries and sectors continue to review the entire legal framework to submit to competent authorities for consideration and decision on amending or abolishing the special financial and income mechanisms of agencies and units that are being implemented to be appropriate before December 31, 2024; implement the preservation of the difference between the salary and additional income in June 2024 of CBCCVC and salaries from July 1, 2024 after amending or abolishing the special financial and income mechanisms.
During the period before amendment and abolition, it will be implemented as follows: From July 1, 2024, the monthly salary and additional income level calculated according to the base salary of 2.34 million VND/month according to a special mechanism ensures that it does not exceed the salary and additional income level enjoyed in June 2024 (excluding the salary and additional income increased due to adjusting the salary coefficient of ranks and grades).
In case of calculation according to the above principle, if the salary and additional income increased from July 1, 2024 according to the special mechanism is lower than the salary level according to general regulations, then the salary regime is implemented according to general regulations.