The Government 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, workers and national defense officials.
Decree 338/2026/ND-CP amends and supplements the regime and policies for retired officers as follows:
a) One-time allowance regime for officers retiring early at the highest age according to military rank specified in Clause 1, Article 13 of the Law on Officers of the Vietnam People's Army, stipulates as follows:
Officers who are redundant due to organizational changes or changes in organizational charts and payroll according to decisions of competent authorities; officers who have reached the age limit for holding command and unit management positions as prescribed in Clause 3, Article 13 of the Law on Vietnam People's Army Officers and the Army no longer needs to arrange and use them, 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) Officers who do not fall into the cases specified in point a of this clause, due to organizational restructuring, 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 approved 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) Officers 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 early retirement consideration when competent authorities conclude that they no longer meet the health standards for serving the Army, when retiring early, the highest age according to military rank is subsidized once equal to 5 months of salary for each year of early retirement;
d) In addition to the benefits specified in point a or point b or point c of this clause, officers when retiring early at the highest age according to military rank are not deducted the pension rate due to retiring early, are entitled to social insurance benefits (BHXH), preferential policies for people with meritorious services to the revolution (if any) according to the provisions of current law and are entitled to a one-time allowance according to the working time with compulsory social insurance contributions as follows:
Officers 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;
Officers with 15 years to less than 20 years of service with compulsory social insurance contributions are entitled to a subsidy equal to 5 months of salary.
Thus, Decree No. 338/2026/ND-CP raises the level of allowance for each year of early retirement from 3 months to 5 months of current salary.
In addition, officers when retiring early at the highest age according to military rank are not subject to pension rate deduction due to early retirement.
At the same time, they are entitled to social insurance benefits, preferential policies for people with meritorious services to the revolution (if any) according to current legal regulations and are entitled to a one-time allowance according to the working time with compulsory social insurance contributions.
