100% special allowance is applied in some areas from January 1, 2026

The Minister of Home Affairs issued Circular 24/2025/TT-BNV dated December 24, 2025 amending Circular 09/2005/TT-BNV guiding the implementation of special allowances for cadres, civil servants, public employees and armed forces.

Accordingly, the "List of islands far from land and border areas subject to special allowances" issued with Circular 09 2005 is replaced by the "List of areas subject to special allowances" issued with Circular 24/2025.

According to the new list, the areas eligible for special allowances are distributed in 24 provinces and cities and other areas (including: Vietnam Sea Area (the force directly performing sea tasks under the Ministry of National Defense); Vietnam Sea Area (the force directly performing sea tasks under the Ministry of Agriculture and Environment).

In the list, the areas that are entitled to a 100% allowance include:

- Communes: Son Vi, Ban May (Tuyen Quang province);

- Communes: Pa Do, Thu Luom (Lai Chau province);

- Communes: Muong Nhe, Sin Thau (Dien Bien province);

- Truong Sa Special Zone (Khanh Hoa Province);

- DK1 Floor House (Ho Chi Minh City);

- Vietnam's maritime zone (the force directly performing maritime tasks under the Ministry of National Defense).

According to Circular 24/2025, the scope and subjects of special allowances are as follows:

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

- Cadres, civil servants, public employees and contract workers (including those on probation) have been classified according to the salary table prescribed by the State for working in state agencies, state public service units, associations and non-governmental organizations established by competent authorities.

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