The Government requests the Ministry of Home Affairs to adjust some types of allowances and the base salary level, and at the same time adjust pensions, social insurance allowances, monthly allowances... from March 2026.
When adjusting the base salary, the following 11 allowances and subsidies, even if increased, are not subject to personal income tax:
1. Monthly allowances, preferential allowances, and one-time allowances for people with meritorious services
2. Monthly or once allowances for people participating in the resistance war to protect the Fatherland, performing international missions, and youth volunteers completing missions
3. Defense and security allowances; allowances for the armed forces
4. Subsidy for hazardous and dangerous work
5. Attraction allowance; regional allowance
6. Emergency difficulty allowance; occupational accident and disease allowance; one-time allowance when giving birth/adopting; maternity regime; health recovery, post-partum recovery; reduced working capacity allowance; one-time pension allowance; monthly survivor's allowance; severance allowance, loss of job, unemployment; other allowances according to the Labor Code and the Law on Social Insurance.
7. Allowances for social protection beneficiaries
8. Service allowance for senior leaders
9. One-time allowance when transferring to a region with particularly difficult socio-economic conditions; initial support for cadres and civil servants doing specialized work; one-time regional transfer allowance for foreigners residing in Vietnam, overseas Vietnamese, and long-term overseas Vietnamese returning to Vietnam to work
10. Allowances for village and hamlet health workers
11. Special allowances for occupations
