This regulation is mentioned in Decree No. 07/2026/ND-CP of the Government amending and supplementing a number of articles of Decree No. 204/2004/ND-CP of the Government on the salary regime for cadres, civil servants, public employees and armed forces...
The Decree abolishes regulations on leadership position allowances for the positions of Chairman of the People's Committee (PC) at commune level and Vice Chairman of the People's Committee at commune level in Decree No. 33/2023/ND-CP regulating commune-level cadres, civil servants and non-specialized personnel at the commune level, in villages and residential groups.
The transition clause applies to leadership titles of commune, ward, and special zone People's Committees that are preserving leadership position allowances due to being affected by the arrangement of the organizational structure or arrangement of administrative units according to the regulations of the National Assembly Standing Committee, the Government or have not yet enjoyed the leadership position allowance coefficient, then implement the leadership position allowance.
For cases 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.
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:
Recovering leadership position allowances and repaying 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 reserve leadership position allowance coefficient, from the date of holding the leadership title of the People's Committee of communes, wards, and special zones.

Previously, commune-level officials specified in Clause 1, Article 16 of Decree 33/2023/ND-CP were entitled to leadership position allowances compared to the base salary as follows:
1. Party Secretary: 0.30.
2. Deputy Secretary of the Party Committee, Chairman of the People's Council (HPC), Chairman of the People's Committee: 0.25.
3. Chairman of the Vietnam Fatherland Front Committee, Vice Chairman of the People's Council, Vice Chairman of the People's Committee: 0.20.
4. Secretary of the Ho Chi Minh Communist Youth Union, Chairman of the Women's Union, Chairman of the Farmers' Union, Chairman of the Veterans Association: 0.15.
Commune-level officials and civil servants concurrently holding positions and titles of commune-level officials and civil servants other than the positions and titles currently held and reducing 1 person in the number of commune-level officials and civil servants assigned by the District People's Committee according to regulations, from the date the competent authority decides on concurrent appointment, they are entitled to a concurrent allowance equal to 50% of the salary level (level 1), plus the leadership position allowance (if any) of the concurrently held position or title; the concurrently held position or title allowance is not used to calculate contributions, enjoying social insurance and health insurance benefits.
In case of concurrently holding many positions and titles (including cases where the Party Secretary is concurrently the Chairman of the People's Committee, the Party Secretary is concurrently the Chairman of the People's Council), they are only entitled to one highest level of concurrently holding allowance.