Early retirement is entitled to 3 benefits

The Government has issued Decree No. 67/2025/ND-CP amending Decree No. 178/2024/ND-CP on policies for cadres, civil servants, public employees, workers, and armed forces in organizational restructuring, including amending the scope of regulation; applicable subjects; how to determine time and salary to calculate policies and regimes; policies for people who retire early due to organizational restructuring. Based on the amended contents, the Ministry of Home Affairs provides specific instructions on how to determine time and salary to calculate policies and regimes.

Early retirement is entitled to 3 benefits. Illustration photo: laodong.vn

Change the way to calculate current monthly salary to calculate policies and regimes when leaving work

Previously, for those receiving salaries according to the salary table prescribed by the State, the current monthly salary to calculate policies and regimes when leaving work included: Salary level according to salary scale, grade, position, title, professional title and salary allowances (including: Leadership position allowance; seniority allowance exceeding the framework; seniority allowance; preferential allowance according to profession; responsibility allowance according to profession; public service allowance; allowance for Party work, political and social organizations, if any). Specifically, the current monthly salary = (salary coefficient according to salary scale, grade, position, title, professional title x basic salary) + (leadership position allowance coefficient (if any) x basic salary) + amount of allowances calculated according to salary scale, grade, position, title, professional title (if any).

Now, according to Circular No. 002/2025/TT-BNV of the Ministry of Home Affairs, the current monthly salary includes: Salary level according to rank, level, rank, position, title, professional title and salary allowances (including: Leadership position allowance; seniority allowance beyond the framework; seniority allowance; preferential allowance according to profession; responsibility allowance according to profession; public service allowance; allowance for Party work, political and social organizations; special allowance for armed forces) and salary reservation difference coefficient (if any) according to the provisions of the law on salary. Specifically, the current monthly salary for cadres, civil servants, public employees and workers = (salary coefficient according to salary scale, grade, position, title, professional title x basic salary) + (coefficient of leadership position allowance (if any) x basic salary) + amount of allowances calculated according to salary scale, grade, position, title, professional title and salary retention difference coefficient (if any).

Current monthly salary for a person working in a key position = (Salary coefficient according to the current key position rank or key technical salary level x basic salary) + (Leadership position allowance coefficient (if any) x basic salary) + amount of allowances calculated according to the current key position rank or key technical salary level and salary reservation difference coefficient (if any).

The basic salary used to calculate the current monthly salary mentioned above is the basic salary prescribed by the Government at the time of the month preceding the month of leave.

Three benefits for early retirement

According to the Ministry of Home Affairs, cadres, civil servants and public employees; Commune-level cadres, civil servants and employees specified in Points a, b, c, g, Clause 1 and Clause 2, Clause 3, Clause 4, Article 2 and those working in key organizations (excluding those under the guidance of the Ministry of National Defense and the Ministry of Public Security specified in Article 22 of Decree No. 178/2024/ND-CP) specified in Point e, Clause 1, Article 2 of Decree No. 178/2024/ND-CP (amended and supplemented in Decree No. 67/2025/ND-CP) who are eligible and are decided by a competent authority to retire early compared to the retirement age specified in Appendix I or Appendix II issued together with Decree No. 135/2020/ND-CP, shall immediately receive pension according to the provisions of the law on social insurance without having the pension rate deducted due to early retirement. At the same time, they shall receive a one-time pension benefit; Early retirement allowance and allowance based on working time with compulsory social insurance contributions as prescribed in Article 7, Article 7a and Article 7b of Decree No. 178/2024/ND-CP (amended and supplemented in Clause 6, Clause 7 and Clause 8, Article 1 of Decree No. 67/2025/ND-CP).

In case of having 2 to 5 years remaining to the retirement age prescribed in Point a and Point c, Clause 2, Article 7 of Decree No. 178/2024/ND-CP, they will receive 3 allowances including: One-time retirement allowance for the number of months of early retirement, allowance for the number of years of early retirement and allowance according to the working time with compulsory social insurance payment.

For those who retire within the first 12 months, the one-time pension benefit = current monthly salary (calculated above) x 1.0 x number of months of early retirement specified in Clause 3, Article 3 of Circular No. 01/2025/TT-BNV of the Ministry of Home Affairs.

For those who retire from the 13th month onwards, the one-time pension benefit = current monthly salary x 0.5 x number of months of early retirement specified in Clause 3, Article 3 of Circular No. 01/2025/TT-BNV.

For each year of early retirement (full 12 months), the beneficiary will receive a subsidy of 5 months of current salary. The formula for calculating the subsidy for the number of years of early retirement = current monthly salary x 05 x number of years of early retirement specified in Clause 4, Article 3 of Circular No. 01/2025/TT-BNV.

Regarding the allowance based on the working period with compulsory social insurance, according to the Ministry of Home Affairs, for those who retire before the effective date of the Social Insurance Law 2024 (except for female cadres and civil servants at the commune level), the allowance is calculated as follows: The first 20 years of working with compulsory social insurance are entitled to an allowance of 5 months of current salary; for the remaining years (from the 21st year onwards), each year is entitled to an allowance equal to 0.5 months of current salary.

The allowance level is calculated based on the working time with compulsory social insurance = Current monthly salary x (05 (for the first 20 years of working with compulsory social insurance) + (0.5 x the remaining number of working years with compulsory social insurance from the 21st year onwards).

For female commune-level cadres and civil servants retiring from January 1, 2025 onwards and those retiring from the effective date of the Social Insurance Law 2024, the allowance is calculated as follows: The first 15 years of work with compulsory social insurance contributions will be subsidized with 4 months of current salary; for the remaining years (from the 16th year onwards), each year will be subsidized with 0.5 months of current salary.

The allowance level is calculated based on the working time with compulsory social insurance = Current monthly salary x (04 (for the first 15 years of working with compulsory social insurance) + (0.5 x the remaining number of working years with compulsory social insurance from the 16th year onwards).

NGOC ANH

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Source: https://baodaknong.vn/nghi-huu-truoc-tuoi-duoc-huong-3-khoan-tro-cap-248974.html