The Government has issued Decree No. 338/2026/ND-CP dated August 26, 2026, amending and supplementing a number of articles of 3 Decrees of the Government on the one-time allowance regime when ceasing service in the Army for officers, professional soldiers (QNCN), workers and national defense officials.
Decree No. 338/2026/ND-CP amends and supplements Clause 2, Article 3 of Decree No. 151/2016/ND-CP on regimes and policies for retired professional soldiers.
According to new regulations, the one-time allowance regime for professional soldiers retiring early at the highest age according to the military rank specified in Clause 2, Article 17 of the Law on Professional soldiers, workers and national defense officials, is regulated as follows:
a) Professional soldiers who are redundant due to organizational changes or changes in organizational charts and staff according to decisions of competent authorities (except for subjects enjoying policies and regimes in implementing the arrangement of the organizational structure of the political system according to the Government's own regulations) that the Army no longer needs to arrange and use, when retiring early, the highest age according to military rank is entitled to a one-time allowance equal to 5 months of salary for each year of early retirement;
b) Professional soldiers who do not fall into the cases specified in point a of this clause, due to restructuring and improving the quality of the contingent of cadres, who stop holding leadership and management positions according to the decision of the competent authority or are appointed to lower leadership and management positions by the competent authority but wish to retire early and are agreed by the competent authority, when retiring early, the highest age according to military rank is entitled to a one-time allowance equal to 5 months of salary for each year of early retirement;
c) Professional soldiers who do not fall into the cases specified in points a and b of this clause, in the year immediately preceding or in the year of retirement consideration concluded by competent authorities that they no longer meet the health standards for serving in the Army, when retiring early, the highest age according to military rank is entitled to a one-time allowance equal to 5 months of salary for each year of early retirement;
d) In addition to the regime specified in point a or point b or point c of this clause, QNCN when retiring early at the highest age according to military rank is not deducted the pension rate due to retiring early, is entitled to social insurance (BHXH) regime, preferential regime for people with meritorious services to the revolution (if any) according to the provisions of current law and is entitled to a one-time allowance according to the working time with compulsory social insurance contributions as follows:
Professional soldiers with 20 years of service with compulsory social insurance contributions or more, the first 20 years of service will be subsidized with 5 months of salary; for the remaining years (from the 21st year onwards), each year will be subsidized with 0.5 months of salary;
Professional soldiers who have worked for 15 years to less than 20 years with compulsory social insurance contributions are entitled to a subsidy equal to 5 months of salary.
Thus, QNCN's allowance level for each year of early retirement is increased from 3 months to 5 months of salary.
Decree No. 338/2026/ND-CP takes effect from August 26, 2026.
