The Ministry of Home Affairs issued Official Dispatch 1814 guiding the implementation of Decree No. 178/2024 and Decree No. 67/2025 of the Government; in which the Ministry gave specific examples of instructions on how to calculate current monthly salary as a basis for determining the amount of money received due to streamlining and reorganizing the apparatus.
Accordingly, Clause 6, Article 5 of Decree No. 178/2024/ND-CP (amended and supplemented in Clause 3, Article 1 of Decree No. 67/2025/ND-CP) and Point a, Clause 2, Article 3 of Circular No. 01/2025/TT-BNV (amended and supplemented in Clause 3, Article 1 of Circular No. 02/2025/TT-BNV) clearly stipulate the current salary and allowances to calculate the current monthly salary to calculate the policies and regimes prescribed in Decree No. 178/2024/ND-CP (amended and supplemented in Clause 3, Article 1 of Decree No. 67/2025/ND-CP).
Accordingly, other allowances (job responsibility allowance, toxic and dangerous allowance, regional allowance, attraction allowance, party committee responsibility allowance, chief accountant responsibility allowance, etc.) are not included in the current monthly salary.
Meanwhile, the reserved leadership position allowance is calculated into the current monthly salary.
In cases of unpaid leave or sick leave, the current monthly salary is the salary of the month immediately preceding the unpaid leave or sick leave.
The basic salary is calculated based on the salary of the month immediately preceding the month of leave according to Decree No. 178/2024/ND-CP (amended and supplemented in Clause 3, Article 1 of Decree No. 67/2025/ND-CP).
The Ministry of Home Affairs cited the example of Mr. Nguyen Van A, a civil servant, ranked level 4, salary coefficient 5.42, senior specialist, who enjoys the following allowances: Leadership position allowance 0.4; public service allowance 25%, Party committee responsibility allowance 0.3; regional allowance 0.2.
Accordingly, Mr. A's monthly salary for calculating policies and regimes is based on the following allowances: Leadership position allowance of 0.4; public service allowance of 25% is 17,023,500 VND/month (party committee responsibility allowance of 0.4, regional allowance of 0.2 are not included in the current monthly salary).
Regarding the calculation of policy salary, the Ministry of Home Affairs cited the specific case of Mr. Nguyen Van B, a civil servant (ranked 3, coefficient 3.00, specialist category) who applied for unpaid leave from June 1, 2024 (base salary is 1.8 million VND/month).
Mr. B resigned from April 1, 2025 due to the direct agency restructuring the apparatus and was approved by the competent authority.
His current monthly salary to calculate his policies and regimes is calculated based on the salary coefficient of 3.00 for the specialist category from May 2024, the basic salary is calculated based on the basic salary of March, which is 2.34 million VND/month.
Accordingly, Mr. B's current monthly salary used to calculate policies and benefits is 7.02 million VND/month.
Regarding the time of calculating the allowance based on the number of years of work with social insurance contributions, the Ministry of Home Affairs, based on the provisions of Article 7 of Decree No. 178/2024/ND-CP (amended and supplemented in Decree No. 67/2025/ND-CP) and Article 4 of Circular No. 01/2025/TT-BNV (amended and supplemented in Clause 4, Article 1 of Circular No. 02/2025/TT-BNV), for those who retire before the age from July 1 (the effective date of the Law on Social Insurance 2024), they will receive allowances based on the number of years of work with social insurance contributions.
Specifically, in case of 15 years of work or more with compulsory social insurance, the subsidy is 4 months of current salary for the first 15 years of work; from the 16th year onwards, for each year of work with compulsory social insurance, the subsidy is 0.5 months of current salary.
Source: https://baohungyen.vn/huong-dan-cach-tinh-luong-thang-hien-huong-lam-can-cu-tinh-so-tien-duoc-huong-do-tinh-gon-bo-may-3181043.html
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