Latest types of salary allowances and how to calculate standards
Current salary allowances are very diverse, from position, seniority, region to special allowances.
To ensure salary benefits, employees need to clearly understand the types of allowances as well as the latest calculation method. According to Official Dispatch 16/CV-BCD in 2025, based on current legal regulations such as Resolution 730/2004/NQ-UBTVQH, Decision 128/QD-TW, Decree 204/2004/ND-CP and amended and supplemented documents, there are currently the following salary allowance regimes:
List of current salary allowances:
Leadership allowances; seniority allowances exceeding the framework; concurrent allowances; regional allowances; attraction allowances; mobile allowances; toxic and dangerous allowances; work responsibility allowances; national defense and security service allowances; seniority allowances; occupational responsibility allowances; preferential allowances according to the profession; special allowances applied to the armed forces; long-term work allowances in areas with particularly difficult socio-economic conditions; public service allowances; allowances for party and political and social work; allowances for responsibility for internal political protection work; allowances for concurrent positions at the commune level.
How to calculate salary allowances according to the basic salary:
For cadres, civil servants, public employees and workers who are subjects specified in Circular 07/2024/TT-BNV, the salary and allowances calculated based on the new basic salary level is VND 2,340,000/month from July 1, 2024.
Salary = Basic salary x Current salary coefficient.
Allowance level (calculated according to the basic salary) = Basic salary x Current allowance coefficient.
Allowance level (calculated in %) = (Salary + Leadership allowance + Seniority allowance beyond the framework) x % of allowance received.
The allowances prescribed in specific amounts shall remain the same as the current regulations.
Reserve difference = Basic salary x Reserve difference coefficient (if any).
Understanding the above formulas helps employees accurately calculate their income, ensuring their rights in the face of changes in basic salary and new allowance policies.
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