National Assembly finalizes sources of funding for salary reform in 2026

On the afternoon of November 13, with the majority of delegates in agreement, the National Assembly voted to pass the Resolution on the state budget estimate for 2026.

Accordingly, the National Assembly approved the state budget revenue of 2.52 million billion VND. Of which, the central budget revenue is 1.22 million billion VND, and the local budget revenue is 1.3 million billion VND.

Use 23,839 billion VND of the local budget's salary reform fund by the end of 2025, with the remaining balance transferred to the local budget for 2026, to implement the basic salary of 2.34 million VND/month.

Deputy Prime Minister Le Thanh Long

PHOTO: GIA HAN

In addition, the total state budget expenditure is 3.15 million billion VND: central budget expenditure is 1.8 million billion VND, including the estimate of 238,421 billion VND to supplement the local budget balance; the estimate of 187,175 billion VND to supplement the local budget target; the estimate of 53,554 billion VND, supplemented for localities to ensure the implementation of the basic salary level of 2.34 million VND/month...

Local budget expenditure is 1.35 million billion VND, not including expenditure from targeted supplementary sources, balanced supplementary sources, and supplementary sources to ensure basic salary of 2.34 million VND/month.

The National Assembly also agreed to assign ministries, central and local agencies to continue implementing solutions to create sources for salary policy reform according to regulations. In 2026, some revenue items will continue to be excluded when calculating the increase in local budget revenue compared to the estimate for salary policy reform.

At the same time, allow expanding the scope of using the Central budget's salary reform accumulation to adjust pensions, social insurance benefits, monthly allowances, preferential allowances for meritorious people and streamlining the payroll. Use the local budget's salary reform resources to implement social security policies issued by the Central and the province to streamline the payroll.

Previously, on behalf of the Prime Minister, Deputy Prime Minister Le Thanh Long reported on the reception and explanation of delegates' opinions on the assessment of the 2025 budget implementation, budget estimates, central budget allocation, 2026 public investment plan, 2026-2028 budget finance plan, 5-year national financial plan, medium-term public investment plan, 5-year public debt borrowing and repayment plan 2026-2030.

Notably, regarding the remaining fund for salary reform, the Government said that after ensuring the implementation of Resolutions 178 and 67, the remaining accumulated fund for salary reform of the central budget is about 7,000 billion VND, the remaining fund for salary reform of the local budget is about 375,000 billion VND. However, this surplus is not equal among localities, Hanoi and Ho Chi Minh City account for about 70% of the surplus.

The Government also said that by the end of 2025, when the state budget exceeds revenue, it will continue to allocate additional accumulated resources for salary reform according to regulations (40% increase in revenue for the central budget, 70% increase in revenue for the local budget).

According to the provisions of Resolution No. 27-NQ/TW and resolutions of the National Assembly, the accumulated fund for salary reform is only used to pay salaries and allowances of the public sector; it is not used for other tasks, except in cases permitted by the National Assembly.