The Ministry of Finance issued Circular No. 133/2025/TT-BTС (Circular 133) regulating the organization of state budget estimates for 2026.
Article 4 of Circular 133 stipulates the source for implementing the salary reform policy in 2026 as follows:
Ministries and central agencies create resources to implement salary reform policies according to the provisions of Resolution 27-NQ/TW, Decree No. 60/2021/ND-CP of the Government amended and supplemented according to Decree No. 111/2025/ND-CP, Circular No. 56/2022/TT-BTC of the Ministry of Finance and related legal documents.
In which the scope and rate of deducting collected amounts are implemented according to the provisions at points e and g, clause 3 of this Article.
At the same time, when allocating and assigning budget estimates to affiliated agencies and units, it is necessary to determine the savings of 10% of additional regular expenditures in 2026 compared to the 2025 estimate (excluding salary, allowances, salary contributions, salary-related items and expenditures for people under the regime) to implement salary reform.
Localities when allocating and assigning budget estimates to affiliated units and commune-level budgets must determine the savings of 10% of the 2026 regular expenditure estimate (excluding salary, allowances, salary contributions, salary-related items and expenditures for people under the regime) according to regulations for implementing salary reform in 2026.
The savings of 10% of the 2026 regular expenditure estimate of localities are guaranteed not to be lower than the level assigned by the Prime Minister.
Sources for implementing the 2026 salary reform policy of localities include:
70% of the local budget revenue increase in 2025 is implemented compared to the estimate assigned by the Prime Minister (excluding land use fees, construction lottery; equitization and divestment of state-owned enterprises managed by localities and items excluded according to resolutions of the National Assembly and decisions of the Prime Minister).
50% of the local budget revenue increase estimated for the years 2026, 2025, 2024 compared to the previous year's estimate assigned by the Prime Minister (excluding land use fees, lottery; equitization and divestment of state-owned enterprises managed by localities and items excluded according to resolutions of the National Assembly, decisions of the Prime Minister).
Local budget funds save on regular operating support expenses (salary expenses, operating expenses according to the provisions of law) due to streamlining staff and arranging the organizational structure to implement the 02-level local government model.
The source of salary reform implementation until the end of 2025 is still surplus transferred to.
10% of the estimated savings for regular expenses (excluding salaries, allowances, salary contributions, salary-related items and expenditures for people under the regime) estimates for 2026 have been assigned by competent authorities, including:
10% of the estimated regular expenditure in 2023, 10% of the estimated regular expenditure in 2024 increased compared to 2023, 10% of the estimated regular expenditure increased in 2025 compared to 2024 and 10% of the estimated regular expenditure increased in 2026 compared to 2025.
For public non-business units that self-guarantee a part of regular expenditures and public non-business units that are guaranteed regular expenditures by the state budget:
For the amount of fees collected (belonging to the list of fees according to the provisions of law on fees and charges): use at least 40% of the collected amount left under the regime after deducting costs directly related to service provision activities, collecting fees (including costs used to implement according to the base salary of 2.34 million VND/month) according to the provisions of law on fees and charges (not allowed to deduct costs directly serving collection work in cases where the state budget has guaranteed costs for collection activities).
For revenue from the provision of medical examination and treatment services, preventive medicine and other medical services of public health facilities: use at least 35% of the revenue difference greater than expenditure (after fulfilling obligations to the State according to regulations).
For service revenue (including tuition fees), joint venture activities and other revenues: Use at least 40% of the revenue difference greater than expenditure (after fulfilling obligations to the State according to regulations).
Public non-business units that self-guarantee investment and recurrent expenditures; public non-business units that self-guarantee recurrent expenditures; agencies authorized by competent authorities to implement financial autonomy mechanisms such as public non-business units that self-guarantee investment and recurrent expenditures or public non-business units that self-guarantee recurrent expenditures: Units that are allowed to decide on the proportion of revenue sources to be set aside to create sources for salary reform (including bonus funds) and self-guarantee funding sources for implementation.
The central budget supports the needs of salary reform (including the bonus fund) for ministries, central agencies and localities after balancing sources but not meeting sufficient needs according to regulations.
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