Monthly salary to calculate early retirement policy due to organizational restructuring?

Pursuant to Clause 6, Article 5 of Decree 178/2024/ND-CP, amended and supplemented in Clause 3, Article 1 of Decree 67/2025/ND-CP, the current monthly salary is the salary of the month immediately preceding the leave of absence, including:

Salary level according to rank, level, position, title, professional title or salary level according to agreement stated in the labor contract;

Salary allowances (including: Leadership position allowance; seniority allowance exceeding the framework;

Seniority allowance; preferential allowance according to profession;

Professional responsibility allowance; public service allowance;

Allowance for work of the Party, political and social organizations; special allowance for armed forces)

Salary retention differential coefficient (if any) according to the provisions of the law on wages".

Thus, the current monthly salary is calculated to enjoy the policies and regimes in Decree 178/2024/ND-CP from March 15, 2025, supplemented with: the salary reserve difference coefficient (if any) according to the provisions of the law on wages.

Therefore, the calculation of monthly salary 67/2025/ND-CP on early retirement and 2025 resignation for civil servants and public employees in Decree 178/2024/ND-CP is implemented according to Clause 2, Article 3 of Circular 1/2025/TT-BNV, specifically:

(1) For those receiving salaries according to the salary scale prescribed by the State:

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.

(2 For those who receive a salary in cash according to the agreement stated in the labor contract, the current monthly salary is the monthly salary stated in the labor contract.

Thus, you base on the above instructions to calculate the benefit received when retiring early.

Source: https://baohatinh.vn/tien-luong-thang-de-tinh-huong-chinh-sach-ve-huu-truoc-tuoi-do-sap-xep-bo-may-post285319.html