The Ministry of Finance has just issued Circular 56/2025/TT-BTC requesting ministries, branches and localities to prepare state budget expenditure estimates for 2026, emphasizing the preparation of funding sources and needs for pensions, salary reform and three important allowances.
According to Clause 9, Article 17 of this Circular, units must take two major steps:
1. Establishing a salary reform budget: Ministries, central and local agencies are responsible for making a budget to create a salary reform budget. This is based on the Central Government's Resolution 27-NQ/TW on salary policy reform; Resolutions of the National Assembly, the National Assembly Standing Committee; along with detailed regulations in Decree 60/2021/ND-CP, Decree 111/2025/ND-CP, Circular 56/2022/TT-BTC and related documents. This is the basis for ensuring the budget for salary payment under the new mechanism from 2026.
2. Determine the need for financial support: After calculating available sources, units must estimate the need for financial support to fully implement salary policies and adjust pensions, social insurance benefits, monthly allowances (the part of the budget guaranteed), as well as preferential allowances for meritorious people and social assistance. This must comply with Decrees 73, 75, 76, 77/2024/ND-CP of the Government, ensuring correct and sufficient payment to beneficiaries.
Establishing an early and practical budget estimate is considered a proactive solution to help balance the budget, ensure the rights of workers, retirees and policy beneficiaries when entering the comprehensive salary reform period from 2026.
