The Lao Dong Newspaper Legal Consulting Office replied:
Clause 1, Article 5 of Decree 154/2025/ND-CP regulating staff streamlining (effective from June 16, 2025) stipulates as follows:
1. The current salary to be calculated for allowances is the salary of the month immediately prior to staff streamlining, including: salary according to rank, position, title, professional title or salary according to the agreement of the labor contract or salary of the company manager; salary allowances (including: leadership position allowance, seniority allowance beyond the framework, seniority allowance) and salary retention coefficient difference (if any) according to the provisions of the law on salary.
In particular, for cases of unpaid leave or sick leave according to the provisions of the law on social insurance, the current monthly salary is the salary of the month immediately preceding the month before leaving work without salary or sick leave, but the basic salary is calculated according to the basic salary of the month immediately preceding the staff reduction.
Thus, the way to determine salary to calculate the allowance for streamlining the payroll is regulated as above.
Legal advice
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