According to the provisions of Clause 3, Article 6 of Circular No. 19/2025/TT-BQP of the Ministry of Defense, in case of age with less than 2 years to retirement age according to the instructions at Point a, Point b, Clause 5, Article 5 of this Circular shall be entitled to retirement allowance once for early leave months; How to calculate the 1 -time retirement allowance complies with the instructions at Point a, Clause 1 of this Article.
This policy calculation applies to cases of work at agencies and units directly affected by the organizational arrangement.
These cases include, the subjects specified in Clauses 1, 2, 3, 4 and Clause 5, Article 2 of this Circular who are eligible for early retirement due to organizational arrangement and enjoy the policies and regimes specified in Article 7 of Decree No. 178/2024/ND-CP, and have some points amended and supplemented in Clause 6, Article 1 of Decree No. 67/2025/ND-CP;
In which, the one-time pension subsidy for the number of months of early retirement, subsidy for the number of years of early retirement and subsidy for the working period with compulsory social insurance (SI) contributions.
The Circular guides how to calculate a one-time pension for the number of months of early retirement for people under 2 years old to retirement age as follows:
- Retirement within the first 12 months from the effective date of the decision to reorganize the apparatus by the competent authority:
One-time pension subsidy = Current monthly salary according to the instructions in Clause 3, Article 4 of this Circular x 1.0 x Number of months of early retirement according to the instructions in Clause 1, Article 5 of this Circular.
- Retirement from the 13th month onwards from the effective date of the decision to reorganize the apparatus by the competent authority:
One-time pension subsidy = Current monthly salary according to the instructions in Clause 3, Article 4 of this Circular x 0.5 x Number of months of early retirement according to the instructions in Clause 1, Article 5 of this Circular.
The Circular gives an example of Lieutenant Colonel Le Minh Quan (born in April 1971, enlisted in February 1991), the position of Deputy Commander of the Military Command of District C. According to current regulations, by the end of April 2027, comrade Quan will be 56 years old, and his highest service age will expire according to the rank of Lieutenant Colonel.
In March 2025, the Comrade Military unit merged with another unit; Comrade Military was decided by competent authorities to retire early, with a retirement preparation period of 12 months, from May 1, 2025 to April 30, 2026, receiving a monthly pension from May 1, 2026 (age 55).
Comrade Quan is eligible for retirement from the 13th month onwards from the effective date of the merger decision of the competent authority; the age limit is 01 year (12 months) and has 35 years and 3 months of work with compulsory social insurance contributions (35.5 years will be completed according to the instructions in Clause 4, Article 5 of this Circular).
Suppose the current salary before retirement (April 2026) of comrade Quan is 26,000,000 VND; Comrade Quan is entitled to policies and regimes according to the provisions of Article 7 of Decree No. 178/2024/ND-CP, in which, the one-time pension for the number of months of early retirement is calculated as follows:
The one-time pension for the number of months of early retirement is: VND 26,000,000 x 0.5 months x 12 months of early retirement = VND 156,000,000.
