Pension expected to be adjusted from accumulated sources for salary reform
According to the 2026 budget estimate, the authorities will expand the scope of using accumulated funds for salary reform to adjust pensions.
The Ministry of Finance issued Circular No. 133/2025/TT-BTС ( Circular 133) regulating the organization of the implementation of state budget estimates in 2026.
Article 1 of the Circular stipulates the decentralization of revenue sources and tasks for state budget expenditure as follows:
Extend the period of state budget stability for the period 2022-2025 to 2026.
The decentralization of revenue sources and expenditure tasks between the central budget and the local budget in 2026 will continue to be implemented as in 2025 according to the provisions of the State Budget Law No. 83/2015/QH13 and documents guiding the implementation of this Law.
In particular, land use fees and land rents are divided between the central budget and local budgets according to the provisions of the State Budget Law No. 89/2025/QH15.
Continue to decentralize central budget revenue to receive 100% for:
Revenue from e-commerce business activities, digital platform business, cross-border services and other services performed by foreign suppliers for tax registration, tax declaration, and tax payment directly at the Tax Department's Electronic Information Portal.
Collecting fees for granting rights to use radio frequencies.
Supplementary corporate income tax according to regulations on combating erosion of global tax facilities.
Implement the division of revenue from water resource exploitation rights according to the provisions of Resolution No. 64/2018/QH14 dated June 15, 2018 of the National Assembly.
Dividing environmental protection tax on gasoline and oil products between the central budget and local budgets according to the provisions of Clause 5, Article 3 of Resolution No. 70/2022/QH15 dated November 11, 2022 of the National Assembly.
Collecting administrative fines for violations of road traffic safety and order must be paid 100% to the central budget.
Arrange the state budget expenditure estimate for the Ministry of Public Security corresponding to 85% of the revenue actually paid to the state budget in 2024 and supplement with central budget targets to the local budget corresponding to 15% of the actual amount arising in each locality in 2024 to spend on ensuring traffic order and safety in the localities.
Road use fees collected by express vehicles are divided into fees according to the provisions of Point b, Clause 4, Article 3 of Decision No. 2638/QD-TTg dated December 3, 2025 of the Prime Minister on the assignment of state budget estimates for 2026.
Collecting land use fees according to the provisions of the law on land, the local budget is entitled to decentralization, revenue from equitization and divestment of state capital at state-owned enterprises managed by the locality is used for investment in programs, tasks, projects, and other public investment entities according to the provisions of the Law on Public Investment under the investment of the local budget.
Expand the scope of using central budget accumulated funds for salary reform to adjust pensions, social insurance benefits, monthly allowances, preferential allowances for meritorious people and streamline staff; use local budget salary reform funds to implement social security policies issued by the Central Government and streamline staff.
Synthesize a part of the remaining revenue from salary reform of the local budget by the end of 2025 to be allocated to the local budget expenditure estimate for 2026 to implement the basic salary of 2.34 million VND/month.
The decentralization of revenue sources and expenditure tasks between the provincial budget and the commune budget, the percentage (%) of revenue division between the provincial budget and the commune budget shall be implemented according to the resolution of the Provincial People's Council decided for the 2026 budget year in accordance with the decentralization of authority and the implementation of local government at 2 levels in the locality, ensuring the allocation of resources associated with assigned tasks.
Based on the ability to balance the local budget, decentralized revenue sources and expenditure tasks, the People's Committee at the provincial level shall submit to the People's Council at the same level a decision to supplement and balance, supplement with a target from the provincial budget to the commune-level budget and supplement funding to implement salary reform.
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