To ensure salary benefits, employees need to clearly understand the types of allowances as well as the latest calculation method. According to Official Dispatch 16/CV-BCD in 2025, based on current legal regulations such as Resolution 730/2004/NQ-UBTVQH, Decision 128/QD-TW, Decree 204/2004/ND-CP and amended and supplemented documents, there are currently the following salary allowance regimes:
List of current salary allowances:
Leadership allowances; seniority allowances exceeding the framework; concurrent allowances; regional allowances; attraction allowances; mobile allowances; toxic and dangerous allowances; work responsibility allowances; national defense and security service allowances; seniority allowances; occupational responsibility allowances; preferential allowances according to the profession; special allowances applied to the armed forces; long-term work allowances in areas with particularly difficult socio-economic conditions; public service allowances; allowances for party and political and social work; allowances for responsibility for internal political protection work; allowances for concurrent positions at the commune level.
How to calculate salary allowances according to the basic salary:
For cadres, civil servants, public employees and workers who are subjects specified in Circular 07/2024/TT-BNV, the salary and allowances calculated based on the new basic salary level is VND 2,340,000/month from July 1, 2024.
Salary = Basic salary x Current salary coefficient.
Allowance level (calculated according to the basic salary) = Basic salary x Current allowance coefficient.
Allowance level (calculated in %) = (Salary + Leadership allowance + Seniority allowance beyond the framework) x % of allowance received.
The allowances prescribed in specific amounts shall remain the same as the current regulations.
Reserve difference = Basic salary x Reserve difference coefficient (if any).
Understanding the above formulas helps employees accurately calculate their income, ensuring their rights in the face of changes in basic salary and new allowance policies.
