Accordingly, Clause 1, Article 10 of the Circular No. 19/2025/TT-BQP of the Minister of Defense stipulates that professional officers and soldiers specified in Clause 1, Article 2 of this Circular with the age of full 2 years compared to the highest service age as the guidance at Point a, Clause 5, Article 5 of this Circular, is not eligible for retirement and is not eligible for the retirement regime prescribed in the Decree The decision to restore the policies and regimes prescribed in Article 9 of Decree No. 178/2024/ND-CP of the Government.
Including a one-time subsidy for the number of months of work with compulsory social insurance (SI) contributions, a one-time subsidy for the number of years of work with compulsory social insurance contributions and a job search subsidy as follows:
One-time subsidy for the number of months of work with compulsory social insurance contributions:

One-time allowance for the number of years of work with compulsory social insurance contributions; Job search allowance:

The Circular gives an example of comrade Le Trung Dung (born in September 1994, enlisted in September 2014), Senior Lieutenant, Lieutenant Commander position. In June 2025, comrade Dung's unit merged with another unit.
According to current regulations, comrade Dung is not eligible for retirement and is not eligible for early retirement benefits as prescribed in Article 7 of Decree No. 178/2024/ND-CP and instructed in Article 6 of this Circular.
In November 2025, comrade Dung was decided by the competent authority to be a reformator (as of the time of reformation in November 2025, comrade Dung has 11 years and 3 months of work with compulsory social insurance contributions, completed 11.5 years according to the instructions in Clause 4, Article 5 of this Circular) and is a reformator for the first 12 months from the effective date of the Merger Decision of the competent authority.
According to the provisions of Clause 2, Article 5 of Decree No. 178/2024/ND-CP and the instructions in Clause 3, Article 5 of this Circular, the period of receiving the reformatory allowance for the number of months of work with compulsory social insurance contributions of comrade Dung is 60 months.
Suppose the current salary before the time of reform (October 2025) of comrade Dung is VND 15,000,000; in addition to being able to reserve the time of social insurance payment or receiving one-time social insurance according to the provisions of the law on social insurance, comrade Dung is entitled to the following regimes:
- One-time subsidy for the number of months of work with compulsory social insurance contributions is: VND 15,000,000 x 0.8 months x 60 months = VND 720,000,000.
- One-time allowance for the number of years of work with compulsory social insurance contributions is: VND 15,000,000 x 1.5 months x 11.5 years = VND 258,750,000.
- The job search allowance is: 3 months X 15,000,000 VND = 45,000,000 VND.
- The total amount of allowance that comrade Dung received for reformers is: 1,023,750,000 VND.