This content is stipulated by the Government in 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 (QNCN), workers and national defense officials.
Article 3 of the Decree amends and supplements Article 10 on salary and working time to calculate benefits.
The salary to calculate the benefits specified in this Decree is the salary used as the basis for compulsory social insurance (BHXH) contributions of the month immediately preceding the time of retirement, demobilization, transfer to another sector, retirement under the sick soldier regime, transfer to a national defense civil servant...
Which is converted according to the salary regime at the time of retirement, demobilization, transfer to another sector, retirement under the regime of sick soldier, sacrifice, death, including: Salary according to military rank plus leadership position allowance, seniority allowance, reserve difference coefficient (if any).
The working time with compulsory social insurance contributions to calculate one-time allowance for officers retiring early at the highest age according to military rank or demobilization, sacrifice, or death is the total working time with compulsory social insurance contributions, including:
Working time with compulsory social insurance contributions in the People's Army (time as officers, professional soldiers, non-commissioned officers, soldiers, defense civil servants, defense workers, defense public employees);
Working time with compulsory social insurance contributions in the People's Police (time as officers, non-commissioned officers; officers, non-commissioned officers in technical expertise; non-commissioned officers, compulsory soldiers; police workers);
Working time with compulsory social insurance contributions in the underground force and working time with compulsory social insurance contributions in agencies of the Party, State, Vietnam Fatherland Front, socio-political organizations from central to commune level.
The working time in the Army to calculate severance allowance for officers who have transferred to work in state agencies, political organizations and socio-political organizations receiving salaries from the state budget but do not meet the conditions to receive pensions but quit their jobs is the total working time with compulsory social insurance contributions in the Army, including: Time as officers, professional soldiers, non-commissioned officers, soldiers, defense civil servants, defense workers, defense public employees.
The working time to calculate the conversion to enjoy one-time allowance when ceasing service in the army or transferring to a national defense civil servant or when sacrificing or passing away is specified in this Decree as the total working time with compulsory social insurance contributions in the Army directly fighting, serving combat or working in difficult areas, industries with special characteristics, including: Time being an officer, QNCN, corporal, soldier, national defense civil servant, national defense worker, national defense public employee;
In case the working time has compulsory social insurance contributions, the additional time due to conversion and the highest age of early retirement according to the military rank specified in this Decree, if there are odd months, it is rounded according to the principle:
From 1 month to full 6 months is calculated as 0.5 years and is calculated to receive a subsidy equal to the subsidy level of 0.5 years; from over 6 months to under 12 months is rounded to 1 year and is calculated to receive a subsidy equal to the subsidy level of 1 year.
