Guidance on calculating salaries and public service allowances of 55% for commune-level officials
The Government stipulates a 55% civil service allowance calculated on the salary and allowances of commune-level cadres and civil servants.
The Government has just issued Decree 381/2026/ND-CP stipulating the level of public service allowance for cadres and civil servants working in agencies of the Party, State, Vietnam Fatherland Front and socio-political organizations directly under the Vietnam Fatherland Front in communes, wards, and special zones.
Accordingly, commune-level cadres and civil servants who do not receive additional salaries or income according to the resolution of the Provincial and City People's Councils are applied a civil service allowance level equal to 55% of the current salary plus leadership position allowance and seniority allowance beyond the frame (if any).
The formula for calculating official duty allowances for this group is as follows:
Official service allowance = 55% x (Current salary level + Leadership position allowance + seniority allowance beyond the frame, if any).
For commune-level cadres and civil servants enjoying additional salaries and income according to the resolutions of the Provincial and City People's Councils, the civil service allowance level applied is 25% of the current salary plus leadership position allowance and seniority allowance beyond the frame (if any).
The formula for calculating official duty allowances for this group is as follows:
Official service allowance = 25% x (Current salary level + Leadership position allowance + seniority allowance beyond the frame, if any).
In case commune-level cadres and civil servants belonging to the group enjoying the 25% public service allowance have a salary and additional income level lower than the 55% public service allowance level, they are entitled to the difference to equal to 55%, according to regulations.
This public service allowance regime is applied from July 1, 2026 until the implementation of salary policy reform. The determination of the benefit level and the difference in public service allowance (if any) needs to be based on the subject, conditions and actual time of eligibility according to regulations.
Meanwhile, with the method of calculating salaries, the current base salary is 2.53 million VND/month according to Decree 161/2026/ND-CP. This is the basis for calculating salaries and some allowances for cadres and civil servants, including commune and ward-level cadres and civil servants.
According to Circular 13/2026/TT-BNV, from July 1, 2026, the salary of commune-level cadres and civil servants is calculated according to the formula:
Salary level = Base salary level x Current salary coefficient.
The salary coefficient corresponding to each rank and civil servant rank is specified in Decree 204/2004/ND-CP of the Government.
Accordingly, the highest salary level for civil servants holding the title of senior expert is 25.3 million VND/month. The remaining salary levels are determined according to civil servant ranks A3, A2, A1, A0, B and C. These salary levels do not include allowances, subsidies and other additional incomes.
In addition to the method of calculating salaries, Circular 13/2026/TT-BNV also guides the method of calculating allowances. Accordingly, allowances are calculated according to the base salary or according to the percentage (%) of the current salary plus leadership position allowance and seniority allowance beyond the frame (if any).
The leadership position allowance for commune-level cadres and civil servants is calculated according to the formula:
Level of leadership position allowance = Base salary level x Current allowance coefficient.
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