The Resolution stated that the Government decided on policies for 5 groups of subjects including: Cadres, civil servants, public employees, workers and armed forces who have reached the retirement age prescribed in Appendix II issued with Decree No. 135/2020/ND-CP; Cadres from commune level and above who have reached the retirement age prescribed in Appendix I issued with Decree No. 135/2020/ND-CP or are enjoying retirement, disability, or sick leave; People working under labor contracts in public service units; People working outside the payroll quota at Associations assigned by the Party and State at the provincial or district level before July 1, 2025; Full-time trade union officials working under labor contracts (receiving salaries and allowances from trade union financial sources).
Cadres, civil servants, public employees, workers and armed forces who have reached the retirement age specified in Appendix II issued with Decree No. 135/2020/ND-CP
Subjects of application include: Cadres, civil servants, public employees, and workers specified in Article 2 of Decree No. 178/2024/ND-CP dated December 31, 2024 (amended and supplemented by Decree No. 67/2025/ND-CP dated March 15, 2025) of the Government on policies and regimes for cadres, civil servants, public employees, workers and armed forces in the implementation of organizational arrangement of the political system, with a total period of compulsory social insurance payment of 15 years or more when working in a heavy, toxic, dangerous or especially heavy, toxic, dangerous job or occupation on the list issued by the Government agency performing the function of state management of labor or working in areas with particularly difficult socio-economic conditions, including working time in places with regional allowance coefficient of 0.7 or more before the date of application. January 1, 2021 and have reached retirement age as prescribed in Appendix II issued with Decree No. 135/2020/ND-CP, immediately quit their jobs due to being directly affected by the reorganization of the apparatus and implementation of the 2-level local government organization model.
Subjects of the armed forces (except for subjects subject to retirement age as prescribed in the Law on Officers of the Vietnam People's Army, the Law on Professional Soldiers, Defense Workers and Civil Servants, the Law on the People's Public Security and guiding documents) prescribed in Article 2 of Decree No. 178/2024/ND-CP (amended and supplemented in Decree No. 67/2025/ND-CP), with a total period of compulsory social insurance payment of 15 years or more when working in a heavy, toxic, dangerous or especially heavy, toxic, dangerous job or occupation on the list issued by the Government agency performing the function of state management of labor or working in areas with particularly difficult socio-economic conditions, including working time in places with a regional allowance coefficient of 0.7 or higher before January 1, 2021 and having reached retirement age as prescribed in Appendix II issued with ... 135/2020/ND-CP immediately resigned due to the direct impact of the organizational arrangement and implementation of the 2-level local government organization model.
The subjects specified above are entitled to the following regimes: Receive pension immediately according to the provisions of the law on social insurance; receive a one-time allowance calculated according to the working time from the retirement age according to the provisions of Appendix II issued with Decree No. 135/2020/ND-CP to the time of leaving work as follows: In case of working time of 15 months or less, they are entitled to a one-time allowance equal to 15 months of current salary. In case of working time of 15 months or more, they are entitled to a one-time allowance equal to 15 months of current salary for the first 15 months of work; from the 16th month onwards, each month they are entitled to an allowance of 0.5 months of current salary. The maximum one-time allowance is not more than 24 months of current salary.
The funding source for subsidy payment is implemented according to the provisions in Clause 1 and Clause 2, Article 16 of Decree No. 178/2024/ND-CP (amended and supplemented in Decree No. 67/2025/ND-CP).
Cadres from commune level and above who have reached the retirement age prescribed in Appendix I issued with Decree No. 135/2020/ND-CP or are enjoying pension, disability, or sick leave benefits.
The subjects of application are cadres from commune level and above who have reached retirement age according to the provisions of Appendix I issued with Decree No. 135/2020/ND-CP or are enjoying retirement regime, labor loss regime, sick leave regime due to restructuring of the apparatus, implementing the 2-level local government organization model.
The above subjects are entitled to a one-time allowance calculated based on the working time from the time of retirement age as prescribed in Appendix I issued with Decree No. 135/2020/ND-CP or from the time of receiving retirement benefits, disability benefits, and sick leave benefits to the time of leaving work as follows: In case of working time of 15 months or less, they are entitled to a one-time allowance equal to 15 months of current salary.
In case of working period of 15 months or more, one-time allowance equal to 15 months of current salary for the first 15 months of working; from the 16th month onwards, one-time allowance is 0.5 months of current salary for each month. The maximum one-time allowance is not more than 24 months of current salary.
The source of funding for subsidy payment is implemented according to the provisions of Clause 1, Article 16 of Decree No. 178/2024/ND-CP (amended and supplemented in Decree No. 67/2025/ND-CP).
People working under labor contracts in public service units
Applicable subjects: People working under an indefinite-term labor contract performing professional and technical jobs in the list of specialized job positions and shared professional job positions in public service units according to Government regulations, who immediately quit their jobs due to restructuring the apparatus and implementing the 2-level local government organization model.
In case of being younger than the retirement age prescribed in Appendix I, Appendix II issued with Decree No. 135/2020/ND-CP, they will enjoy the early retirement policy prescribed in Article 7 or the termination policy prescribed in Article 10 of Decree No. 178/2024/ND-CP (amended and supplemented by Decree No. 67/2025/ND-CP). In case of reaching the retirement age prescribed in Appendix II issued with Decree No. 135/2020/ND-CP, they will enjoy the same policies and regimes as for cadres, civil servants, public employees, workers and armed forces prescribed above.
The source of funding for subsidy payment is implemented according to the provisions in Clause 2, Article 16 of Decree No. 178/2024/ND-CP (amended and supplemented in Decree No. 67/2025/ND-CP).
People working outside the staff quota at Associations assigned by the Party and State at the provincial or district level before July 1, 2025
Applicable subjects: People working outside the staffing quota at Associations assigned by the Party and the State at the provincial or district level before July 1, 2025, who immediately quit their jobs due to the implementation of the 2-level local government organization model, including: full-time chairmen and vice chairmen of working age; full-time chairmen and vice chairmen who are retired and people of working age working under labor contracts.
The above subjects are entitled to the following regimes: One-time allowance decided by the locality based on the balance of local budget sources but not exceeding 24 months of current salary or current remuneration; social insurance payment period is reserved or one-time social insurance is received according to the provisions of the law on social insurance; unemployment insurance is received according to the provisions of the law on unemployment insurance.
The resolution clearly states that the funding source for subsidy payments is provided by the local budget.
Policy for full-time union officials working under labor contracts (receiving salaries and allowances from union financial resources)
The Resolution states: Full-time union officials working under labor contracts (receiving salaries and allowances from union financial resources) before January 15, 2019, who immediately quit their jobs due to restructuring the apparatus and implementing the 2-level local government organization model, will enjoy the following policies and regimes:
In case of being under 2 years old to the retirement age specified in Appendix I, Appendix II issued with Decree No. 135/2020/ND-CP, they will enjoy the early retirement policy as follows:
Receive a one-time pension benefit equal to 0.8 months of current salary multiplied by the number of months of early retirement compared to the retirement date;
In case of meeting the working time requirements with compulsory social insurance contributions to receive pension as prescribed in Clause 1, Article 64 of the Law on Social Insurance 2024, they will enjoy retirement benefits according to the provisions of law and will not have their pension rate deducted due to early retirement.
In case of having 2 to 5 years remaining until the retirement age specified in Appendix I, Appendix II issued with Decree No. 135/2020/ND-CP, the early retirement policy is as follows: Receive a one-time retirement allowance equal to 0.8 months of current salary multiplied by the number of months of early retirement compared to the retirement age. In case of meeting the conditions on working time with compulsory social insurance payment to receive pension as prescribed in Clause 1, Article 64 of the Law on Social Insurance 2024, in addition to enjoying the retirement regime according to the provisions of the law on social insurance, the following regimes are also enjoyed: No deduction of pension rate due to early retirement; receive a subsidy of 4 months of current salary for each year of early retirement compared to the retirement age specified in Appendix I, Appendix II issued with Decree No. 135/2020/ND-CP; Receive a subsidy of 3 months of current salary for the first 15 years of work with compulsory social insurance. From the 16th year onwards, for each year of work with compulsory social insurance, receive a subsidy of 0.5 months of current salary.
In case of having more than 5 years to 10 years of retirement age as prescribed in Appendix I issued with Decree No. 135/2020/ND-CP, they are entitled to early retirement policy as follows: Receive a one-time pension allowance equal to 0.7 months of current salary multiplied by 60 months.
In case of meeting the conditions on working time with compulsory social insurance payment to receive pension as prescribed in Clause 1, Article 64 of the Law on Social Insurance 2024, in addition to enjoying the pension regime according to the provisions of the law on social insurance, they will also enjoy the following regimes: No deduction of pension rate due to early retirement; receive a subsidy of 3 months of current salary for each year of early retirement compared to the retirement age prescribed in Appendix I issued with Decree No. 135/2020/ND-CP; receive a subsidy of 3 months of current salary for the first 15 years of working with compulsory social insurance payment. From the 16th year onwards, for each year of working with compulsory social insurance payment, a subsidy of 0.5 months of current salary will be provided.
In case of not meeting the conditions for early retirement policy as prescribed in 1, 2 and 3, the severance policy is as follows: Receive a one-time severance allowance equal to 0.6 months of current salary multiplied by the number of months for which severance allowance is calculated; receive a subsidy of 1.5 months of current salary for each year of work with compulsory social insurance payment; reserve the time for social insurance payment or receive one-time social insurance payment according to the provisions of the law on social insurance; receive unemployment insurance according to the provisions of the law on unemployment insurance.
In case of reaching the retirement age specified in Appendix II issued with Decree No. 135/2020/ND-CP, they will enjoy the same policies and regimes as those for cadres, civil servants, public employees, workers and armed forces who have reached the retirement age specified in Appendix II issued with Decree No. 135/2020/ND-CP.
The funding source for paying allowances to employees working outside the payroll quota at Associations assigned by the Party and State at the provincial or district level before July 1, 2025, is taken from trade union financial resources.
This Resolution comes into force from September 17, 2025.
The Resolution clearly states that cadres, civil servants, public employees, workers, subjects of the armed forces and people working at the Association assigned by the Party and State at the provincial and district levels before July 1, 2025, who are among the above subjects and have quit their jobs due to the reorganization of the apparatus according to the requirements of the implementation of the summary of Resolution No. 18-NQ/TW, implementing the 2-level local government organization model from the date of the decision on reorganization of the apparatus by the competent authority until before September 17, 2025 but have not yet enjoyed policies and regimes according to the Government's regulations, shall be subject to the policies and regimes prescribed in this Resolution; in case they have enjoyed policies and regimes but the subsidy level is lower than the policies and regimes prescribed in this Resolution, they shall be granted additional benefits according to the provisions of this Resolution.
Cases 1, 2, 3 are subject to full-time union officials working under a labor contract regime (receiving salary and allowances from the union's financial resources). If they retire before July 1, 2025, and have enough working time with compulsory social insurance to receive pension according to the provisions of the law on social insurance at the time of retirement, they will enjoy the early retirement policy as prescribed in 1, 2, 3 above, but the allowance is calculated according to the working time with compulsory social insurance as prescribed in 2, 3: "Subsidized 03 months of current salary for the first 15 years of work with compulsory social insurance. From the 16th year onwards, for each year of work with compulsory social insurance, a subsidy of 0.5 months of current salary" is recalculated as follows: "Subsidized 04 months of current salary for the first 20 years of work with compulsory social insurance. From the year From the 21st year onwards, for each year of work with compulsory social insurance payment, a subsidy of 0.5 month of current salary will be granted.
Source: https://baotintuc.vn/chinh-sach-va-cuoc-song/chinh-sach-che-do-doi-voi-doi-tuong-chiu-su-tac-dong-do-sap-xep-to-chuc-bo-may-20250918160134451.htm
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