3 special allowance levels applied to the armed forces from January 1, 2026

The Ministry of Home Affairs has just issued Circular No. 24/2025/TT-BNV amending and supplementing a number of contents of Circular No. 09/2005/TT-BNV (guiding the implementation of special allowances for cadres, civil servants, public employees and armed forces). Circular No. 24/2025/TT-BNV takes effect from January 1, 2026.

The special allowance regime is applied to those working in island areas far from land and border areas with particularly difficult living conditions.

In Article 1, Circular No. 24/2025/TT-BNV amends the subjects applying the special allowance regime. Accordingly, there are 2 groups that are entitled to this regime.

The first is officers, professional soldiers, non-commissioned officers, soldiers, soldiers, cadres, civil servants, public employees, and workers who have been classified according to the salary table prescribed by the State, workers in the payroll of agencies and units under the Vietnam People's Army, People's Public Security and key organizations.

Second is that cadres, civil servants, public employees and contract workers (including those who are on probation) have been classified according to the salary table prescribed by the State to work in state agencies, state public service units, associations and non-governmental organizations established by competent authorities.

The allowance level remains the same as prescribed in Section II of Circular No. 09/2005/TT-BNV.

Accordingly, special allowances are calculated in percentage of the current salary plus leadership position allowances and seniority allowances exceeding the framework (if any) or current military rank allowances for non-commissioned officers and soldiers of the armed forces. The allowance includes 3 levels: 30%, 50% and 100%; applied depending on the working area of the beneficiary.

Circular No. 24/2025/TT-BNV also adjusts the list of localities eligible for special allowances in accordance with the actual situation and new administrative boundaries.

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