At the 5th Session of the 10th tenure (2021-2026 term) held in mid-November 2025, the Ho Chi Minh City People's Council passed a resolution regulating the application of public service units that self-insure regular and investment expenditures, public service units that self-insure regular expenditures (except for public health service units) to pay additional income according to specific mechanisms and policies.
Accordingly, these units have deducted 40% of the remaining revenue to create a source for salary reform. This source to implement salary adjustment according to the roadmap, the expenditure contents must be used from salary reform and additional income expenditure sources.
After the units have deducted 40% of the revenue left under the regime combined with other salary reform sources, which is still not enough, the State budget allocates the missing difference to pay for additional income.
Director of the Ho Chi Minh City Department of Home Affairs Pham Thi Thanh Hien said that Resolution 08/2023/NQ-HDND on additional income expenditure according to Resolution 98 of the National Assembly has been implemented by the city and brought many positive results.
In the period of 2023 - 2025, Ho Chi Minh City has allocated a large budget for this policy, including VND 8,135 billion in 2023, VND 12,848 billion in 2024 and VND 7,837 billion for the first 6 months of 2025.
According to Ms. Hien, the payment of additional income has created great motivation, helping cadres, civil servants, and public employees to be excited, enthusiastically participate in work and achieve many outstanding achievements. This policy contributes to reducing difficulties, improving life, arousing the spirit of creative labor, thereby improving the efficiency of work and the quality of activities of the State apparatus in all fields.
According to Ms. Hien, after Ho Chi Minh City merged with Binh Duong and Ba Ria - Vung Tau, the Department of Home Affairs advised the Ho Chi Minh City People's Committee to submit to the Ho Chi Minh City People's Council to issue Resolution 27/2025/NQ-HDND to continue implementing the additional income payment mechanism under Resolution 98 throughout the new Ho Chi Minh City.
This Resolution, from the third quarter of 2025, cadres, civil servants and public employees are entitled to a maximum expenditure of 1.8 times their salary, rank and position. People recruited in the payroll quota at associations assigned by the Party and the State and some central agencies located in the area are supported with 3 million VND per month.
According to the Director of the Ho Chi Minh City Department of Home Affairs, maintaining the additional income mechanism is even more important, creating motivation for the team to quickly adapt to digital management, electronic administration and better serve people in the two-level urban government model that is being implemented synchronously.
