Circular 26/2025/TT-BNV of the Ministry of Home Affairs promulgates a new list of regions with particularly difficult socio-economic conditions, as a basis for determining cases eligible for retirement at a lower age (receiving early pensions). Applicable from January 1, 2026.
At the same time, the document also clearly stipulates how to calculate working hours by period, including the period before 2021, the period from 2021 to 2025 and the transition milestone from July 1, 2025.
Accordingly, the time employees work from January 1, 2021 to before January 1, 2026 in areas with particularly difficult socio-economic conditions is used as a basis for determining early retirement conditions.
In this period, the identification of particularly difficult areas continues to be applied according to the List issued together with Circular No. 19/2021/TT-BLDTBXH dated December 15, 2021 of the Minister of Labor, Invalids and Social Affairs (old).
Specifically for the working period from July 1, 2025 to before January 1, 2026, the determination of particularly difficult regional conditions to serve as a basis for early retirement is calculated according to the regional situation at the time of June 2025.
From January 1, 2026, socio-economic regions are particularly difficult to determine early retirement as follows:
1. An Giang province: Tho Chau Special Zone.
2. Cao Bang province, including communes: Bao Lac, Bao Lam, Be Van Dan, Co Ba, Coc Pang, Dam Thuy, Dinh Phong, Doai Duong, Ha Lang, Ha Quang, Huy Giap, Hung Dao, Khanh Xuan, Lung Nam, Ly Bon, Ly Quoc, Nam Quang, Phan Thanh, Phuc Hoa, Quang Han, Quang Lam, Quang Long, Quang Trung, Son Lo, Tam Kim, Tong Cot, Trung Khanh, Vinh Quy, Xuan Truong, Yen Tho.
3. Dak Lak province, including communes: Buon Don, Dlie Ya, Ea Hiao, Ia Lop, Ia Rve, Krong No, Cu Pui, Ea Bung, Ea Rok, Ea Sup, Yang Mao.
4. Dien Bien province, including communes: Cha To, Chieng Sinh, Muong Cha, Muong Luan, Muong Mun, Muong Nha, Muong Nhe, Muong Toong, Na Bung, Na Hy, Na Son, Nam Ke, Nam Nen, Nua Ngam, Pa Ham, Pu Nhi, Pu Nhung, Phinh Giang, Quang Lam, Sam Mun, Sang Nhe, Si Pa Phin, Sin Chai, Sin Thau, Sin Phinh, Tia Dinh, Tua Chua, Tua Thang, Thanh Yen, Xa Dung.
5. Dong Nai province, including communes: Bu Gia Map, Dak Nhau, Dak O.
6. Gia Lai province, including communes: Dak Rong, Ia Chia, Ia Dom, Ia Mo, Ia Nan, Ia O, Ia Pon, Ia Puc, Sro.
7. Khanh Hoa province: Truong Sa Special Zone.
8. Lai Chau province, including communes: Bum Nua, Bum To, Dao San, Hong Thu, Hua Bum, Khoen On, Khong Lao, Khun Ha, Le Loi, Mu Ca, Muong Kim, Muong Mo, Muong Te, Nam So, Nam Cuoi, Nam Hang, Nam Ma, Nam Tam, Pa Tan, Pa U, Pu Sam Cap, Si Lo Lau, Sin Ho, Sin Suoi Ho, Ta Tong, Tua Sin Chai, Thu Lum, Ta Leng.
9. Lang Son province, including communes: Ba Son, Cao Loc, Cong Son, Doan Ket, Kien Moc, Khuat Xa, Mau Son, Quoc Viet.
10. Lao Cai province, including communes: A Mu Sung, Bac Ha, Ban Ho, Ban Lau, Ban Lien, Ban Xeo, Bao Nhai, Cao Son, Coc Lau, Che Tao, Den Sang, Hanh Phuc, Khao Mang, Lao Chai, Lung Phinh, Minh Luong, Mu Cang Chai, Muong Bo, Muong Khuong, Muong Hum, Nam Co, Nam Xe, Nghia Do, Ngu Chi Son, Pung Luong, Pha Long, Phinh Ho, Si Ma Cai, Sin Cheng, Ta Cu Ty, Ta Phin, Ta Van, Ta Xi Lang, Tu Le, Tram Tau, Y Ty.
11. Lam Dong province, including: Hon Hai Island belonging to Phu Quy special zone; communes: Cat Tien 2, Cat Tien 3, Da Teh, Da Teh 2, Da Teh 3, Dam Rong 1, Dam Rong 2, Dam Rong 3, Dam Rong 4, Dak Mil, Dak Sak, Dak Song, Dak Wil, Duc An, Krong No, Lac Duong, Nam Dong, Nam Da, Nam Nung, Nhan Co, Quang Hoa, Quang Khe, Quang Phu, Quang Son, Quang Tan, Quang Tin, Quang Truc, Ta Nang, Ta Hine, Ta Dung, Tuy Duc, Thuan An, Thuan Hanh, Truong Xuan.
12. Nghe An province, including communes: Bac Ly, Chieu Luu, Huoi Tu, Huu Kiem, Huu Khuong, Keng Du, Muong Long, Muong Quang, Muong Tip, Muong Xen, My Ly, Nam Can, Nga My, Nhon Mai, Que Phong, Tam Quang, Tam Thai, Tien Phong, Thong Thu, Na Loi, Na Ngoi, Tri Le.
13. Quang Ninh province, including: Co To Special Zone; Hoanh Mo commune; Soi Den lighthouse station (Old Youth Island Lighthouse Station); Ha Mai lighthouse station belonging to Van Don special zone.
14. Quang Ngai province, including: Ly Son Special Zone; communes: Bo Y, Duc Nong, Dak Khoi, Dak Long, Dak Mon, Dak Sep, Dak Plo, Dak Pxi, Dak Rve, Dak Sao, Dak To Kan, Ia Dal, Ia Toi, Kon Dao, Kon Plong, Mang But, Mang Den, Mang Ri, Mo Rai, Ngoc Linh, Ngoc Tu, Ro Koi, Sa Binh, Sa Loong, Tu Mo Rong, Xop, Ya Ly.
15. Quang Tri province, including: Con Co Special Zone; Ho Rum and Mit villages belonging to Kim Ngan commune; communes: Dan Hoa, Kim Dien, Kim Phu, Thuong Trach, Truong Son, Tuyen Lam, La Lay, Ta Rut, Dakrong, A Doi, Lia, Khe Sanh, Huong Lap, Huong Phung, Tan Lap, Tan Thanh.
16. Son La province, including communes: Bac Yen, Bo Sinh, Co Ma, Chieng Hoa, Chieng Khoong, Chieng Khuong, Chieng Lao, Chieng Sai, Gia Phu, Kim Bon, Long He, Muong Bam, Muong Chien, Muong La, Muong Lan, Muong Lam, Muong Leo, Muong Sai, Nam Ty, Ngoc Chien, Pac Nga, Pung Banh, Sop Cop, Suoi To, Ta Khoa, Ta Xua, Sim Vang.
17. Tuyen Quang province, including communes: Bach Dich, Ban May, Can Ty, Du Gia, Dong Van, Duong Thuong, Hoang Su Phi, Ho Thau, Khau Vai, Khuon Lung, Lao Chai, Lung Cu, Lung Phin, Lung Tam, Mau Due, Meo Vac, Minh Tan, Nam Dan, Nam Dich, Niem Son, Ngoc Long, Nghia Thuan, Pa Vay Su, Po Ly Ngai, Pho Bang, Quan Ba, Quang Nguyen, Sa Phin, Son Vi, Sung Mang, Tat Nga, Tan Tien, Tung Vai, Thang Tin, Thanh Thuy, Thang Mo, Thong Nguyen, Trung Thinh, Xin Man, Yen Minh.
18. Thai Nguyen province, including communes: Bang Thanh, Cao Minh, Con Minh, Cuong Loi, Dong Phuc, Ngan Son, Nghien Loan, Thuong Quan, Van Lang, Vinh Thong, Xuan Duong.
19. Thanh Hoa province, including communes: Muong Chanh, Muong Lat, Muong Ly, Nhi Son, Pu Nhi, Quang Chieu, Tam Chung, Trung Ly.
20. Da Nang City, including: Hoang Sa Special Zone; communes: Avuong, Ben Giang, Dac Pring, Hung Son, La Dee, La Ee, Nam Giang, Nam Tra My, Phuoc Chanh, Phuoc Nang, Phuoc Thanh, Tay Giang, Tra Doc, Tra Giap, Tra Leng, Tra Linh, Tra Tan, Tra Tap, Tra Van; Son Cha - Hon Son Cha lighthouse station belonging to Hai Van ward.
21. Hai Phong City, including: Bach Long Vy Special Zone; Long Chau lighthouse station belonging to Cat Hai Special Zone.
22. Ho Chi Minh City: Con Dao Special Zone.
23. Hue City, including communes: A Luoi 1, A Luoi 2, A Luoi 3, A Luoi 4.
24. Other production and administrative units: DK1 rig.
According to regulations, in 2026, the retirement age of employees in normal working conditions is:
Male workers: 61 years and 6 months old.
Female workers: 57 years old.
In 2027, the retirement age will continue to increase:
Male workers: 61 years and 9 months old.
Female workers: 5 years and 4 months old.