Recovering leadership position allowances at commune level according to new coefficients
The regulation clearly states the retroactive receipt of position allowances for commune-level leaders, and at the same time the retroactive payment of social insurance according to the new coefficient from the time of holding the position.
This regulation is stated in Decree No. 07/2026/ND-CP of the Government amending and supplementing a number of articles of Decree No. 204/2004/ND-CP of the Government on the salary regime for cadres, civil servants, public employees and armed forces...
The Decree abolishes the regulation on leadership position allowances for the titles of Chairman of the People's Committee (PC) of commune level and Vice Chairman of the PC of commune level in Decree No. 33/2023/ND-CP regulating commune-level cadres, civil servants and non-specialized personnel at the commune level, in villages, and residential groups.
The transitional clause applies to leadership titles of Commune, Ward, and Special Zone People's Committees that are preserving leadership position allowances due to the impact of organizational structure arrangement or arrangement of administrative units according to the regulations of the National Assembly Standing Committee, the Government or have not yet enjoyed the leadership position allowance coefficient, then the leadership position allowance is implemented.
In case of preserving the leadership position allowance coefficient and the preserved leadership position allowance coefficient is higher than the leadership position allowance coefficient specified in Clause 2, Article 1 of this Decree, it shall be implemented according to the principle: Continue to enjoy the preserved leadership position allowance until the end of the prescribed period, after this period enjoy the leadership position allowance specified in Clause 2, Article 1 of this Decree.
In case in the period from July 1, 2025 to before January 1, 2026, the leadership position allowance coefficient has not been applied or the leadership position allowance is preserved lower than the leadership position allowance specified in Clause 2, Article 1 of this Decree, it shall be implemented according to the principle:
Recovering leadership position allowances and repaying social insurance according to the leadership position allowance coefficient specified in Clause 2, Article 1 of this Decree or the difference between the leadership position allowance coefficient specified in Clause 2, Article 1 of this Decree and the reserved leadership position allowance coefficient, from the date of holding the leadership title of the People's Committee of communes, wards, and special zones.
Previously, commune-level officials specified in Clause 1, Article 16 of Decree 33/2023/ND-CP were entitled to leadership position allowances compared to the base salary level as follows:
1. Secretary of the Party Committee: 0.30.
2. Deputy Secretary of the Party Committee, Chairman of the People's Council (HĐND), Chairman of the People's Committee: 0.25.
3. Chairman of the VFF Committee, Vice Chairman of the People's Council, Vice Chairman of the People's Committee: 0.20.
4. Secretary of the Ho Chi Minh Communist Youth Union, Chairman of the Women's Union, Chairman of the Farmers' Association, Chairman of the Veterans Association: 0.15.
Commune-level cadres and civil servants concurrently holding positions and titles of commune-level cadres and civil servants other than the current positions and titles and reducing 1 person in the number of commune-level cadres and civil servants assigned by the District-level People's Committee according to regulations, from the date the competent authority decides to concurrently hold positions, they are entitled to an allowance for concurrent positions equal to 50% of the salary level (tier 1), plus the leadership position allowance (if any) of the concurrent position or title; the allowance for concurrent positions and titles is not used to calculate contributions and enjoy social insurance and health insurance benefits.
In case of concurrent holding multiple positions and titles (including cases where the Party Secretary is concurrently the Chairman of the People's Committee, the Party Secretary is concurrently the Chairman of the People's Council), they will only be entitled to one highest concurrent allowance level.
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