Resolution No. 07/2025/NQ-CP On policies and benefits for subjects affected by the restructuring of organizational structures and administrative units at all levels pursuant to Conclusion No. 183-KL/TW dated August 1, 2025 of the Politburo and the Secretariat

RESOLUTION

On policies and treatment for subjects affected by the implementation of

organizational restructuring and administrative units at all levels pursuant to the Conclusion No. 183-KL/TW dated August 1, 2025 of the Politburo, the Secretariat

Pursuant to the Conclusion No. 183-KL/TW dated August 1, 2025 of the Politburo, the Secretariat on actively implementing the two-level local government model, shifting grassroots levels towards proactive economic and social management, national defense, and security;

Pursuant to the Law on the Organization of the Government No. 63/2025/QH15;

Pursuant to the Law on the Organization of Local Administration No. 72/2025/QH15;

The Government issues this Resolution on policies and treatment for subjects affected by the implementation of organizational restructuring and administrative unit reorganization at all levels pursuant to the Conclusion No. 183-KL/TW dated August 1, 2025 of the Politburo, the Secretariat.

||| Based on the proposal of the Minister of Home Affairs;

Article 1. Policies for cadres, civil servants, public officials, workers, and armed forces personnel who have reached the retirement age specified in Appendix II issued together with Decree No. 135/2020/NĐ-CP

1. Scope of application

a) Cadres, civil servants, public officials, and workers as stipulated in Article 2 of Decree No. 178/2024/NĐ-CP dated December 31, 2024 (amended and supplemented by Decree No. 67/2025/NĐ-CP dated March 15, 2025) of the Government on policies and treatment for cadres, civil servants, public officials, workers, and armed forces personnel in the process of organizational restructuring of the political system, having a total mandatory social insurance contribution period of at least 15 years when working in heavy, hazardous, or dangerous jobs or extremely heavy, hazardous, or dangerous jobs listed by the agency under the Government responsible for labor administration, or working in areas with particularly difficult socio-economic conditions including time worked in places with regional allowances of coefficient 0.7 or higher before January 1, 2021, and reaching the retirement age as specified in Appendix II issued together with Decree No. 135/2020/NĐ-CP, ceasing work immediately due to direct impact from organizational restructuring and implementation of the two-level local government model;

b) Subjects belonging to the armed forces (excluding those subject to retirement age as prescribed in the Law on Military Officers of Vietnam People's Army, the Law on Professional Soldiers, Workers and Public Officials in Defense, and the Law on People's Police) as stipulated in Article 2 of Decree No. 178/2024/NĐ-CP (amended and supplemented by Decree No. 67/2025/NĐ-CP), having a total mandatory social insurance contribution period of at least 15 years when working in heavy, hazardous, or dangerous jobs or extremely heavy, hazardous, or dangerous jobs listed by the agency under the Government responsible for labor administration, or working in areas with particularly difficult socio-economic conditions including time worked in places with regional allowances of coefficient 0.7 or higher before January 1, 2021, and reaching the retirement age as specified in Appendix II issued together with Decree No. 135/2020/NĐ-CP, ceasing work immediately due to direct impact from organizational restructuring and implementation of the two-level local government model.

2. Policies and treatment

Subjects as stipulated in Clause 1 of this Article shall enjoy the following benefits:

a) Immediate receipt of pension according to the laws on social insurance;

b) One-time allowance calculated based on the length of service from the date of reaching the retirement age as specified in Appendix II issued together with Decree No. 135/2020/NĐ-CP until the date of cessation of work as follows:

In case of service period of up to 15 months, they shall receive a one-time allowance equal to 15 months' current salary.

In case of service period of 15 months or more, they shall receive a one-time allowance equal to 15 months' current salary for the first 15 months of service; for each month from the 16th month onwards, they shall receive an additional 0.5 month's current salary. The maximum amount of one-time allowance shall not exceed 24 months' current salary.

3. The source of funds for payment of allowances shall be implemented according to Clause 1 and Clause 2 of Article 16 of Decree No. 178/2024/NĐ-CP (amended and supplemented by Decree No. 67/2025/NĐ-CP).

3. The source of funds for the payment of allowances implemented in accordance with the provisions of Clause 1, Clause 2 of Article 16 of Decree No. 178/2024/NĐ-CP (amended and supplemented by Decree No. 67/2025/NĐ-CP).

Article 2. Policy for officials at the commune level and above who have reached the retirement age specified in Appendix I issued together with Decree No. 135/2020/ND-CP or are currently receiving pension benefits, disability benefits, or war veteran benefits.

a) Cadres, civil servants, public officials, and workers as stipulated in Article 2 of Decree No. 178/2024/NĐ-CP dated December 31, 2024 (amended and supplemented by Decree No. 67/2025/NĐ-CP dated March 15, 2025) of the Government on policies and treatment for cadres, civil servants, public officials, workers, and armed forces personnel in the process of organizational restructuring of the political system, having a total mandatory social insurance contribution period of at least 15 years when working in heavy, hazardous, or dangerous jobs or extremely heavy, hazardous, or dangerous jobs listed by the agency under the Government responsible for labor administration, or working in areas with particularly difficult socio-economic conditions including time worked in places with regional allowances of coefficient 0.7 or higher before January 1, 2021, and reaching the retirement age as specified in Appendix II issued together with Decree No. 135/2020/NĐ-CP, ceasing work immediately due to direct impact from organizational restructuring and implementation of the two-level local government model;

Officials at the commune level and above who have reached the retirement age as specified in Appendix I issued together with Decree No. 135/2020/ND-CP or are currently receiving pension benefits, disability benefits, or war veteran benefits shall immediately cease work due to organizational restructuring and the implementation of a two-level local government model.

Subjects as stipulated in Clause 1 of this Article shall enjoy the following benefits:

They shall be entitled to a one-time allowance calculated based on their years of service from the date they reached the retirement age as specified in Appendix I issued together with Decree No. 135/2020/ND-CP or from the date they began receiving pension benefits, disability benefits, or war veteran benefits until the date of cessation of work.

In case of service period of 15 months or more, they shall receive a one-time allowance equal to 15 months' current salary for the first 15 months of service; for each month from the 16th month onwards, they shall receive an additional 0.5 month's current salary. The maximum amount of one-time allowance shall not exceed 24 months' current salary.

3. The source of funds for payment of allowances shall be implemented according to Clause 1 and Clause 2 of Article 16 of Decree No. 178/2024/NĐ-CP (amended and supplemented by Decree No. 67/2025/NĐ-CP).

3. The source of funds for payment of the allowance shall be implemented in accordance with Clause 1, Article 16 of Decree No. 178/2024/ND-CP (amended and supplemented by Decree No. 67/2025/ND-CP).

Article 3. Policy for employees working under labor contracts in public service units

a) Cadres, civil servants, public officials, and workers as stipulated in Article 2 of Decree No. 178/2024/NĐ-CP dated December 31, 2024 (amended and supplemented by Decree No. 67/2025/NĐ-CP dated March 15, 2025) of the Government on policies and treatment for cadres, civil servants, public officials, workers, and armed forces personnel in the process of organizational restructuring of the political system, having a total mandatory social insurance contribution period of at least 15 years when working in heavy, hazardous, or dangerous jobs or extremely heavy, hazardous, or dangerous jobs listed by the agency under the Government responsible for labor administration, or working in areas with particularly difficult socio-economic conditions including time worked in places with regional allowances of coefficient 0.7 or higher before January 1, 2021, and reaching the retirement age as specified in Appendix II issued together with Decree No. 135/2020/NĐ-CP, ceasing work immediately due to direct impact from organizational restructuring and implementation of the two-level local government model;

Employees working under indefinite-term labor contracts performing specialized tasks within the scope of job positions and occupational titles specific to their profession and common professional job positions in public service units as prescribed by the Government shall immediately cease work due to organizational restructuring and the implementation of a two-level local government model.

Subjects as stipulated in Clause 1 of this Article shall enjoy the following benefits:

a) In cases where the employee's age is lower than the retirement age specified in Appendix I and Appendix II issued together with Decree No. 135/2020/ND-CP, they shall be entitled to the early retirement policy stipulated in Article 7 or the termination policy stipulated in Article 10 of Decree No. 178/2024/ND-CP (amended and supplemented by Decree No. 67/2025/ND-CP);

b) In cases where the employee has reached the retirement age specified in Appendix II issued together with Decree No. 135/2020/ND-CP, they shall be entitled to the policies and benefits as stipulated in Clause 2, Article 1 of this Resolution.

3. The source of funds for payment of the allowance shall be implemented in accordance with Clause 2, Article 16 of Decree No. 178/2024/ND-CP (amended and supplemented by Decree No. 67/2025/ND-CP).

Article 4. Policy for individuals working outside the authorized establishment quota at Associations assigned tasks by the Party and State at the provincial or district level before July 1, 2025

a) Cadres, civil servants, public officials, and workers as stipulated in Article 2 of Decree No. 178/2024/NĐ-CP dated December 31, 2024 (amended and supplemented by Decree No. 67/2025/NĐ-CP dated March 15, 2025) of the Government on policies and treatment for cadres, civil servants, public officials, workers, and armed forces personnel in the process of organizational restructuring of the political system, having a total mandatory social insurance contribution period of at least 15 years when working in heavy, hazardous, or dangerous jobs or extremely heavy, hazardous, or dangerous jobs listed by the agency under the Government responsible for labor administration, or working in areas with particularly difficult socio-economic conditions including time worked in places with regional allowances of coefficient 0.7 or higher before January 1, 2021, and reaching the retirement age as specified in Appendix II issued together with Decree No. 135/2020/NĐ-CP, ceasing work immediately due to direct impact from organizational restructuring and implementation of the two-level local government model;

Individuals working outside the authorized establishment quota at Associations assigned tasks by the Party and State at the provincial or district level before July 1, 2025 shall immediately cease work due to the implementation of a two-level local government model, including: full-time chairpersons and vice-chairpersons within the working age; retired full-time chairpersons and vice-chairpersons and individuals within the working age working under labor contracts.

Subjects as stipulated in Clause 1 of this Article shall enjoy the following benefits:

a) Immediate receipt of pension according to the laws on social insurance;

a) They shall be entitled to a one-time allowance determined by the locality based on the local budget balance but not exceeding 24 months of current salary or remuneration;

b) Their social insurance contribution period shall be preserved or they may receive a one-time social insurance benefit in accordance with the laws on social insurance;

c) They shall be entitled to unemployment insurance benefits in accordance with the laws on unemployment insurance.

3. The source of funds for payment of the allowance shall be provided by the local budget.

Article 5. Policy for full-time trade union officials working under labor contracts (receiving salary and allowances from trade union financial resources)

Full-time trade union officials working under labor contracts (receiving salary and allowances from trade union financial resources) who retire immediately due to organizational restructuring and implementation of a two-level local government model before January 15, 2019 shall enjoy the following policies and benefits:

1. In cases where the remaining years until the retirement age specified in Appendices I and II issued together with Decree No. 135/2020/NĐ-CP are less than two years, they shall enjoy early retirement policies as follows:

a) They shall receive a one-time pension allowance equal to 0.8 months' current salary multiplied by the number of months retired earlier than the retirement date;

b) If they meet the conditions regarding the duration of work and mandatory social insurance contributions to receive a pension as stipulated in Clause 1, Article 64 of the Social Insurance Law 2024, they shall enjoy pension benefits according to the provisions of the law without being subject to a reduction in the pension rate due to early retirement.

2. In cases where the remaining years until the retirement age specified in Appendices I and II issued together with Decree No. 135/2020/NĐ-CP are between two and five years, they shall enjoy early retirement policies as follows:

a) They shall receive a one-time pension allowance equal to 0.8 months' current salary multiplied by the number of months retired earlier than the retirement date;

b) If they meet the conditions regarding the duration of work and mandatory social insurance contributions to receive a pension as stipulated in Clause 1, Article 64 of the Social Insurance Law 2024, in addition to enjoying pension benefits according to the provisions of the social insurance law, they shall also enjoy the following benefits:

Not subject to a reduction in the pension rate due to early retirement;

They shall receive a lump-sum allowance equal to four months' current salary for each year retired earlier than the retirement age specified in Appendices I and II issued together with Decree No. 135/2020/NĐ-CP;

They shall receive a lump-sum allowance equal to three months' current salary for the first fifteen years of work with mandatory social insurance contributions. For each additional year starting from the sixteenth year, they shall receive a lump-sum allowance equal to half a month's current salary.

3. In cases where the remaining years until the retirement age specified in Appendix I issued together with Decree No. 135/2020/NĐ-CP are between five and ten years, they shall enjoy early retirement policies as follows:

a) They shall receive a one-time pension allowance equal to 0.7 months' current salary multiplied by sixty months;

b) If they meet the conditions regarding the duration of work and mandatory social insurance contributions to receive a pension as stipulated in Clause 1, Article 64 of the Social Insurance Law 2024, in addition to enjoying pension benefits according to the provisions of the social insurance law, they shall also enjoy the following benefits:

Not subject to a reduction in the pension rate due to early retirement;

They shall receive a lump-sum allowance equal to three months' current salary for each year retired earlier than the retirement age specified in Appendix I issued together with Decree No. 135/2020/NĐ-CP;

They shall receive a lump-sum allowance equal to three months' current salary for the first fifteen years of work with mandatory social insurance contributions. For each additional year starting from the sixteenth year, they shall receive a lump-sum allowance equal to half a month's current salary.

4. In cases where they do not meet the conditions to enjoy early retirement policies as stipulated in Clauses 1, 2, and 3 of this Article, they shall enjoy the following termination of employment policies:

a) They shall receive a one-time severance allowance equal to 0.6 months' current salary multiplied by the number of months eligible for severance allowance;

b) They shall receive a lump-sum allowance equal to one and a half months' current salary for each year of work with mandatory social insurance contributions;

c) Their social insurance contribution period may be preserved or they may receive a one-time social insurance benefit according to the provisions of the social insurance law;

d) They shall enjoy unemployment insurance benefits according to the provisions of the unemployment insurance law.

5. In cases where they have reached the retirement age specified in Appendix II issued together with Decree No. 135/2020/NĐ-CP, they shall enjoy policies and benefits as stipulated in Clause 2, Article 1 of this Resolution.

6. The funding for payment of allowances shall be sourced from trade union financial resources.

Article 6. On the Implementation of Policies and Benefits

1. The implementation of policies and benefits for the subjects specified in this Resolution shall be carried out in accordance with the provisions of Decree No. 178/2024/ND-CP (amended and supplemented by Decree No. 67/2025/ND-CP), including: Cases not yet considered for retirement (Article 4); methods to determine time and salary for enjoying policies and benefits (Article 5); responsibilities of the Ministry of Home Affairs (Article 20); responsibilities of the Ministry of Finance (Article 21) and responsibilities of the Ministry of National Defense and the Ministry of Public Security (Article 22).

2. The period for calculating allowances based on years of early retirement for the subjects specified in this Resolution and those subject to reduction in staffing as stipulated in Decree No. 154/2025/ND-CP dated June 15, 2025 of the Government on reduction in staffing, if there are fractional months, they will be rounded off according to the principle: from one month to six months inclusive is counted as half a year; from more than six months to less than twelve months is rounded up to one year.

3. The period for calculating allowances based on months of service for the subjects specified in this Resolution, if there are fractional days, they will be rounded off according to the principle: from one day to fifteen days inclusive is counted as half a month; from more than fifteen days to less than thirty-one days is rounded up to one month.

Article 7. Responsibilities for Organizing Implementation

1. Responsibilities of the head of agencies, organizations, units directly managing and using cadres, civil servants, public officials

a) Implementing policies and benefits as prescribed in this Resolution;

b) Based on the guidance of competent authorities, the head of the agency, organization, or unit solicits opinions from the collective leadership of the same-level party committee and government regarding the voluntary resignation applications of cadres, civil servants, public officials, and employees; prepares lists and budgets for implementing policies for each case, and submits them to the competent authority for examination and approval;

c) After receiving approval from the competent authority, promptly implements the payment of policies and benefits to cadres, civil servants, public officials, and employees no later than November 1, 2025.

2. Responsibilities of Ministers, Heads of Ministries Equivalent to Ministries, Heads of Government Agencies, and Heads of Organizations Established by the Government that are not public service units

a) Directing and guiding the heads of agencies, organizations, and units under their management to prepare lists of voluntary applicants for resignation, prepare budget estimates for implementation; submit them to the competent authority for examination and decision-making according to the level of management;

b) Directing the organizational cadre department to guide procedures, formalities, and authority for resolving and paying policies and benefits to cadres, civil servants, public officials, and employees working in agencies, organizations, and units that have been dissolved, ceased operations, or resigned before the effective date of this Resolution;

c) Directing the organizational cadre department and the financial department to review lists of subjects, funds for implementing policies and benefits, and make decisions according to the level of management authority; implement the payment of policies and benefits to cadres, civil servants, public officials, and employees no later than November 1, 2025.

3. Responsibilities of People's Committees of Provinces and Central Cities

a) Directing the Department of Home Affairs to coordinate with relevant agencies to comprehensively review the number of people working outside the staffing quota at Associations assigned tasks by the Party and State at the provincial and district levels who retired before July 1, 2025, to present the policy and benefit regulations stipulated in Article 4 of this Resolution to the People's Councils at the same level for issuance;

b) Directing and guiding the heads of agencies, organizations, and units under their management to prepare lists of voluntary applicants for resignation, prepare budget estimates for implementation; submit them to the competent authority for examination and decision-making according to the level of management;

c) Directing the Department of Home Affairs to guide procedures, formalities, and authority for resolving and paying policies and benefits to cadres, civil servants, public officials, and employees working in agencies, organizations, and units that have been dissolved, ceased operations, or resigned before the effective date of this Resolution;

d) Directing the Department of Home Affairs and the Department of Finance to review lists of subjects, funds for implementing policies and benefits, and make decisions according to the level of management authority; based on this, implement the payment of policies and benefits to cadres, civil servants, public officials, employees, and people working at Associations assigned tasks by the Party and State no later than November 1, 2025.

4. Responsibilities of the Vietnam General Confederation of Labor

a) Guiding and organizing the implementation of policies and benefits for full-time trade union cadres as stipulated in Article 5 of this Resolution;

b) Directing and guiding trade unions at all levels to prepare lists of voluntary applicants for resignation, prepare budget estimates for implementation, and issue decisions on resignation or submit them to the competent authority for examination and decision-making according to the level of management for full-time trade union cadres as stipulated in Article 5 of this Resolution; implement the payment of policies and benefits to full-time trade union cadres no later than November 1, 2025;

c) Trade union financial resources must ensure sufficient funding equivalent to the amount paid into the pension fund and death benefit fund for the period of early retirement from five years to the statutory retirement age without reducing the pension ratio.

Article 8. Effective Date

This Resolution takes effect from the date of its promulgation.

Article 9. Transitional Provisions

1. Cadres, civil servants, public officials, employees, subjects belonging to armed forces, and persons working at Associations assigned tasks by the Party and State at provincial and district levels before July 1, 2025 shall be subject to the provisions of Articles 1, 2, 3, 4, and 5 of this Resolution if they have retired due to organizational restructuring requirements for implementing the Resolution No. 18-NQ/TW, implementing the two-tier local government model from the date of the competent authority's decision on organizational restructuring until the effective date of this Resolution but have not yet enjoyed policies and benefits as prescribed by the Government; in such cases, they shall enjoy the policies and benefits stipulated in this Resolution; in cases where they have already enjoyed policies and benefits but the level of assistance is lower than that prescribed in this Resolution, they shall be supplemented according to the provisions of this Resolution.

2. Subjects prescribed in Clauses 1, 2, and 3 of Article 5 of this Resolution who retire before July 1, 2025, and have sufficient years of service with mandatory social insurance contributions to be eligible for retirement pension under the laws on social insurance at the time of retirement shall enjoy early retirement policies as prescribed in Clauses 1, 2, and 3 of Article 5 of this Resolution; however, the assistance calculated based on years of service with mandatory social insurance contributions as prescribed in Clauses 2 and 3 of Article 5 of this Resolution: "Receiving three months' current salary for each fifteen years of service with mandatory social insurance contributions. For each year of service with mandatory social insurance contributions from the sixteenth year onwards, receiving half a month's current salary" shall be recalculated as follows: "Receiving four months' current salary for each twenty years of service with mandatory social insurance contributions. For each year of service with mandatory social insurance contributions from the twenty-first year onwards, receiving half a month's current salary."

Article 10. Responsibilities for Implementation

1. The Central Organization Commission, the Committee for Representative Affairs of the National Assembly, the Office of the President, the Supreme People's Procuracy, the Supreme People's Court, the State Audit Agency shall guide agencies, organizations, and units under their management in implementing policies and benefits for cadres, civil servants, public officials, and employees under their management based on the provisions of this Resolution.

2. Ministers, Heads of ministerial-level agencies, Heads of governmental agencies, People's Committees of provinces and centrally governed cities, Chairpersons of People's Committees of provinces and centrally governed cities, relevant agencies, organizations, and individuals shall be responsible for implementing this Resolution.