This content is stated in Decree No. 185/2026/ND-CP regulating the organization and operation of villages and residential groups and regimes and policies for non-specialized workers (NHĐKCT) in villages and residential groups.
Article 14 of Decree No. 185/2026/ND-CP stipulates the number and titles of NHĐKCT in villages and residential groups, including the titles: Village Head or Residential Group Head; Secretary of the Party Cell; Head of the Fatherland Front Work Committee.
The number of NHĐKCT people in each village and residential group does not exceed 3 people.

Article 15 of the Decree stipulates the level of allowance fund for NHĐKCT in villages and residential groups.
Accordingly, the state budget allocates the allowance fund (including social insurance contribution support) to pay monthly allowances to NHĐKCT in villages and residential groups as follows:
For villages with 700 or more households; residential groups with 1,000 or more households; villages and residential groups belonging to key commune-level administrative units on national defense according to decisions of competent authorities; villages and residential groups belonging to commune-level administrative units in border and island areas, and particularly difficult villages are allocated allowance funds equal to 8.0 times the base salary.
For villages and residential groups not subject to the above regulations, the allowance fund is allocated at 6.5 times the base salary level.
Based on the allowance fund contracted by the state budget for each village and residential group specified in this Article; the balancing capacity of the local budget; relevant legal regulations and the specific characteristics of villages and residential groups in the area, the Provincial People's Committee shall submit to the People's Council of the same level to specifically stipulate the following contents:
- The allowance level for each NHĐKCT title in villages and residential groups;
- The concurrent holding of the title and the allowance level for concurrent holding the title of NHĐKCT, the allowance level for concurrent holding the title of participating in activities in villages and residential groups;
- Number, title and level of support for titles participating in activities in villages and residential groups.
In case provinces and cities use local budgets to stipulate the contracted allowance fund level higher than the contracted level of the state budget as prescribed, the Provincial People's Council is allowed to decide the specific contracted level suitable to the balancing capacity of the local budget and does not have to ask for opinions from ministries and central agencies.
Article 17 of the decree stipulates the source of funds for implementing regimes and policies for NHĐKCT in villages and residential groups. Accordingly, the source of funds for implementing regimes and policies for NHĐKCT in villages and residential groups is guaranteed by the state budget according to the current budget decentralization.
The funding source only pays health insurance for NHĐKCT in villages and residential groups according to the provisions of the law on health insurance.
The Social Insurance Fund pays social insurance benefits to PCs in villages and residential groups according to the provisions of law on social insurance.
According to Decree 73/2024/ND-CP of the Government, the current base salary is 2,340,000 VND/month.
Thus, for villages with 700 or more households; residential groups with 1,000 or more households..., the FP in the village or residential group is entitled to an allowance equal to 8.0 times the base salary (8 x 2,340,000 = 18,720,000 VND).
The remaining case will receive an allowance equal to 6.5 times the base salary (6.5 x 2,340,000 = 15,210,000 VND).
According to Decree No. 161/2026/ND-CP, the base salary will increase to 2,530,000 VND/month from July 1, 2026.
For villages with 700 or more households; residential groups with 1,000 or more households..., the PSC in the village or residential group is entitled to an allowance equal to 8.0 times the base salary (8 x 2,530,000 = 20,240,000 VND).
The remaining case will receive an allowance equal to 6.5 times the base salary (6.5 x 2,530,000 = 16,445,000 VND).