Outstanding salary policies effective from January 1, 2026

(DN) - From January 1, 2026, the regional minimum wage will increase by 250-350 thousand, social insurance will be calculated according to the new reference level, teachers are expected to enjoy a special coefficient - three major changes in income.

Regional minimum wage increased by 250,000-350,000 VND

On November 10, the Government issued Decree 293/2025/ND-CP stipulating the regional minimum wage applicable from January 1, 2026. Compared to the current level, the regional wage increased by VND 250,000-350,000/month. At the same time, for the first time, the minimum hourly wage was determined as the basis for paying part-time workers and calculating overtime pay.

This regulation has a direct impact on businesses, requiring units to review salary scales, adjust labor contracts and update insurance deduction levels in the January 2026 salary period.

"Reference level" - the new axis of social insurance payment and benefit

From July 1, when the Social Insurance Law 2024 takes effect, the "reference level" will become a new axis to replace the "base salary" in the social security system to calculate compulsory social insurance payments.

From the January 2026 salary period, this regulation will come into effect, having a double impact on workers' income.

Regarding social insurance contributions, the reference level sets the floor and ceiling: the salary used as the basis for contributions must not be lower than the reference level (temporarily 2.34 million VND/month) and must not exceed 20 times this level.

Regarding benefits, sickness, maternity, death, funeral, etc. are all calculated based on a reference level, helping to increase the support value for employees when needed. Because the reference level will be flexibly adjusted according to economic fluctuations and the consumer price index, the real value of the subsidies is preserved, but this means that social insurance contributions can increase more frequently; businesses and employees need to proactively monitor to make timely adjustments.

Public sector base salary

Decree 73/2024/ND-CP has raised the basic salary to 2.34 million VND/month and the regulation applies until a new decree is issued. In the 2026 budget estimate, the National Assembly has allocated more than 57,000 billion VND for salary reform and assigned the Government to proactively adjust if conditions allow.

Thus, from January 1, 2026, cadres, civil servants, public employees, armed forces and groups receiving social insurance benefits, preferential treatment for people with meritorious services... will still receive salaries and allowances calculated above VND 2.34 million/month.

During the working session on November 11, Deputy Prime Minister Pham Thi Thanh Tra reminded the Ministry of Home Affairs that there are 33 decrees that need to be issued from now until the end of the year, including two decrees adjusting the basic salary. She asked the agencies to complete the documents in November and submit them to the Government no later than December 10, 2025, ensuring both progress and quality.

Previously, at the discussion session of the National Assembly on October 29, delegate Tran Quoc Tuan (Vinh Long) also earnestly proposed adjusting the basic salary from January 1, 2026, considering this as "the common heartbeat of the apparatus that needs to be energized".

Thus, the possibility of issuing a decree to increase the basic salary before 2026 is being put on the agenda of the Government and the National Assembly.

Special salary coefficient for public teachers

The Ministry of Education and Training is seeking comments on a draft decree on teachers' salary policy, expected to take effect from January 1, 2026. The important new point is the application of a specific salary coefficient (1.15 to 1.30) multiplied by the coefficient of the rank and grade, thereby increasing actual income by 15-30% depending on the group of teachers. The draft also adds responsibility, mobility, and student counseling allowances for special subjects.

When the document is signed, the salary calculation for millions of teachers will change to the formula: salary = base salary × rank coefficient, level × specific coefficient. However, because it is still a draft, schools cannot yet base their payments on it; teachers need to follow the issuance roadmap to update their benefits on time.

Source: Dan Tri

Source: https://baodongnai.com.vn/xa-hoi/202512/nhung-chinh-sach-tien-luong-noi-bat-co-hieu-luc-tu-1-1-2026-b130769/