The Government has just issued Decree 07/2026/ND-CP amending and supplementing a number of articles of Decree 204/2004/ND-CP on salary regimes for cadres, civil servants, public employees and armed forces, amended and supplemented by Decree No. 76/2009/ND-CP, Decree No. 14/2012/ND-CP, Decree No. 17/2013/ND-CP and Decree No. 117/2016/ND-CP.
In which, for leadership titles of People's Committees (PCs) of communes, wards, and special zones that are preserving leadership position allowances due to being affected by the arrangement of organizational structure or administrative unit arrangement according to the regulations of the National Assembly Standing Committee, the Government or have not yet enjoyed the leadership position allowance coefficient, the implementation of leadership position allowances is as follows:
a) In case of preserving the leadership position allowance coefficient, if the preserved leadership position allowance coefficient is higher than the leadership position allowance coefficient specified in Clause 2, Article 1 of this Decree, it shall be implemented according to the principle: Continue to enjoy the preserved leadership position allowance until the end of the prescribed period, after this period, enjoy the leadership position allowance specified in Clause 2, Article 1 of this Decree.
b) In case in the period from July 1, 2025 to before January 1, 2026, the leadership position allowance coefficient has not been applied or the leadership position allowance is preserved lower than the leadership position allowance specified in Clause 2, Article 1 of this Decree, it shall be implemented according to the principle: Arrest of leadership position allowance and retroactive payment of social insurance according to the leadership position allowance coefficient specified in Clause 2, Article 1 of this Decree or the difference between the leadership position allowance coefficient specified in Clause 2, Article 1 of this Decree compared to the preserved leadership position allowance coefficient, from the date of holding the leadership title of the People's Committee of communes, wards, and special zones.
2. For leadership titles of Departments under the Ministry when there is no classification decision, the Department shall implement leadership position allowances as follows:
a) Apply the position allowance coefficient of the type 2 Department specified in Clause 1, Article 1 of this Decree.
b) In case holding a leadership title is entitled to preserved leadership position allowance (due to organizational structure restructuring from March 1, 2025 according to the provisions of the Government's Decree) higher than the leadership position allowance of the Department under the Ministry in Clause 1, Article 1 of this Decree, they continue to enjoy the preserved leadership position allowance until the end of the prescribed period; after this period, apply the leadership position allowance specified in Clause 1, Article 1 of this Decree and point a of this clause.
In case leadership position allowance has not been applied or the leadership position allowance is preserved lower than the leadership position allowance of the Department under the Ministry as prescribed in Clause 1, Article 1 of this Decree and Point a of this clause, they are entitled to the leadership position allowance of the Department under the Ministry according to the principles at Point b, Clause 1 of this Article.
