How to calculate special allowances for officials and civil servants in 2026
The method of calculating special allowances for cadres and civil servants in 2026 is based on Circular 09/2005/TT-BNV.
Based on the provisions of Section I of Circular 09/2005/TT-BNV amended by Circular 24/2025/TT-BNV, the special allowance regime applies to cadres, civil servants, public employees and armed forces working in remote island areas and border areas with particularly difficult living conditions as prescribed.
Accordingly, the method of calculating special allowances for civil servants is guided to be implemented according to Section II of Circular 09/2005/TT-BNV.
The calculation method of special allowances for civil servants in 2026 is as follows:
Level of special allowance = Percentage % of special allowance x Current salary level (or current military rank allowance for non-commissioned officers and soldiers of the armed forces).
When multiplying the current salary level, cadres and civil servants are added to the leadership position allowance and seniority allowance beyond the frame (if any).
The percentage of allowance includes 3 levels: 30%; 50% and 100% depending on the application area, issued together with Circular 09/2005/TT-BNV (amended by Circular 24/2025/TT-BNV).
Special allowances are calculated and paid according to the workplace corresponding to the monthly salary or military rank allowance and are not used to calculate social insurance contributions and benefits.
Special allowances are only paid for months of actual work in the area, when leaving the area for one month or more or coming to work for less than a month, they are not entitled to.
For example, Mr. Vu Van A, with a current salary coefficient of 4.60, the salary according to the base salary of 2,340,000 VND is 10,764,000 VND/month; working in the area is applied a special allowance of 50%, then each month he is entitled to a special allowance of:
10,764,000 VND/month x 50% = 5,382,000 VND/month
Ms. Nguyen Thi B, the current salary coefficient is 3.00, the salary according to the base salary of 2,340,000 VND is 7,020,000 VND/month; working in the area is applied a special allowance of 30%, then each month is entitled to a special allowance of:
7. 020,000 VND/month x 30% = 2. 106,000 VND/month.
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