Circular No. 19/2025/TT-BQP guides the implementation of policies and benefits for subjects under the management of the Ministry of National Defense in the organizational restructuring process.

CIRCULAR

Guidelines for implementing policies and regulations for
subjects under the management of the Ministry of National Defense
in the process of organizational restructuring

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Pursuant to DecreeNo. 178/2024/NĐ-CPdated December 31, 2024 ofthe Government on policies and regulations for cadres, civil servants, public officials, workers, and armed forces in the process of organizational restructuringof the political system178/2024/NĐ-CP Pursuant to Decree No. 01/2022/NĐ-CP dated November 30, 2022 of Decree No. 81/2013/NĐ-CPthe Government stipulating the functions, tasks, and organizational structure of the Ministry of National Defense;Pursuant to Decree No. 03/2025/NĐ-CP dated February 28, 2025 of the Government;

supplementing certain articlesLAWof Decree No. 01/2022/NĐ-CP dated November 30, 2022 of the GovernmentamendThis Circular provides detailed regulations on Article 33 of the Chemical Law dated November 21, 2007 relating to the use of chemicals for conducting experiments and scientific research (hereinafter referred to as the Chemical Law), including:onon the organizational structure of the Ministry of National Defense;|||;

Resolution of the Director of the Political Bureau;The Minister of National Defense promulgates this Circular on classification of technical specialties; quality assessment and recognition of medical examination and treatment facilities; registration and transfer of patients among medical examination and treatment facilities under the Ministry of National Defense.The Minister of National Defense promulgates this Circular guiding the implementation of policies and regulations for subjects under the management of the Ministry of National Defense in the process of organizational restructuring.Transit through, and Residence of Foreigners in Vietnam dated June 25,This Circular guides the implementation of policies and regulations for subjects under the management of the Ministry of National Defense in the process of organizational restructuring; streamlining personnel establishment, restructuring, and improving quality; cadres who are not eligible for reappointment or meet the age criteria for reappointment; cadres participating in party committees at various party organizations must conclude their activities according to Article 7, 8, 9, 10, 11, and Article 14 of Decree No. 178/2024/NĐ-CP dated December 31, 2024 of the Government on policies and regulations for cadres, civil servants, public officials, workers, and armed forces in the process of organizational restructuring of the political system; Clauses 5, 6, 7, 8, 9, 10, and Clause 11 of Article 1 of Decree No. 67/2025/NĐ-CP dated March 15, 2025 of the Government on amending and supplementing certain articles of Decree No. 178/2024/NĐ-CP dated December 31, 2024 of the Government; responsibilities of relevant agencies, units, and individuals.The Minister of Science and Technology issues this Circular on the issuance of "National Technical Regulations on Gasoline, Diesel Fuel and Biofuel"stipulating functions, tasks, regulationson2. Applicability.toArticle 2. Subjects covered by this Circularof the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Home Affairs1. Officers, professional soldiers, defense workers, defense public officials.

Pursuant to the proposal of the Director of the Department of Ethnic Affairs and Religion Propaganda;on2. Cadres, civil servants holding leadership positions., amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP3. Civil servants, public officials not holding leadership positions."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."4. Personnel working in confidential organizations under the General Office for Official Communications.

5. Contract workers receiving salaries from the state budget.to6. Relevant agencies, units, organizations, and individuals.FUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSArticle 3. Cases not subject to consideration and resolution of policies and regulations guided by this CircularNo.1. Subjects specified in Article 2 of this Circular who are female and currently pregnant, on maternity leave, or nursing children under 36 months old; except in cases where they voluntarily retire, resign, or retire early and meet the conditions.international2. Subjects specified in Article 2 of this Circular who are currently under disciplinary review or criminal investigation or are being audited due to suspected violations.n ln lý of the Ministry of National Defense in the implementation of reorganizationắCOLLECTIONpoliciesp organizational structure.

Article 1. Scope of Regulation

This Circular guides the implementation of policies and regulations for subjects under the management of the Ministry of National Defense in the process of reorganizing the organizational structure; reducing staff levels, restructuring, and improving the quality of personnel; officials who are not eligible for reappointment or meet the age criteria for reappointment; officials participating in party committees at various party organizations that must conclude their activities as stipulated in Articles 7, 8, 9, 10, 11, and Article 14 of Decree No. 178/2024/NĐ-CP dated December 31, 2024 of the Government on policies and regulations for officials, civil servants, public employees, workers, and armed forces in the process of reorganizing the organizational structure of the political system; Paragraphs 5, 6, 7, 8, 9, 10, and Paragraph 11 of Article 1 of Decree No. 67/2025/NĐ-CP dated March 15, 2025 of the Government amending and supplementing certain provisions of Decree No. 178/2024/NĐ-CP dated December 31, 2024 of the Government; responsibilities of relevant agencies, units, and individuals.

Article 2. Applicability

1. Officers, professional soldiers, defense workers, defense public servants.

2. Officials, civil servants, public servants holding leadership and managerial positions.

3. Civil servants, public servants not holding leadership or managerial positions.

4. Personnel working in confidential organizations under the Government Cryptographic Agency.

5. Contractual workers receiving salaries from the state budget.

6. Relevant agencies, units, organizations, and individuals.

Article 3. Cases Not Subject to Consideration and Resolution of Policies and Regulations Guided by This Circular

1. Subjects specified in Article 2 of this Circular who are female and currently pregnant, on maternity leave, or caring for children under 36 months old; except in cases where they meet the conditions and voluntarily choose early retirement, resignation, or early retirement.

2. Subjects specified in Article 2 of this Circular who are currently under disciplinary review or criminal investigation or are being audited due to suspected violations.

Article 4. Method for determining the time point of the decision on organizational restructuring; enjoying policies and benefits within the first 12 months and from the 13th month onwards; monthly salary for calculating enjoyment of policies and benefits

1. The time point of the decision on organizational restructuring for agencies and units is the effective date of the decision on organizational restructuring issued by the competent authority.

2. Determining the enjoyment of policies and benefits within the first 12 months and from the 13th month onwards

a) For subjects directly affected by the implementation of organizational restructuring

 The subjects specified in Article 2 of this Circular who retire early (including cases not preparing for retirement, not completing the preparation period for retirement according to the current regulations of the Ministry of National Defense) or demobilize or resign, if the start date of receiving monthly pension or demobilization or resignation recorded in the decision of the competent authority falls within 12 months from the effective date of the organizational restructuring decision referred to in Clause 1 of this Article, shall be entitled to enjoy policies and benefits within the first 12 months. If the start date of receiving monthly pension or demobilization or resignation is after the aforementioned 12-month period, they shall enjoy policies and benefits from the 13th month onwards.

b) For subjects not directly affected by organizational restructuring but required to streamline personnel, restructure, and improve the quality of the workforce

From March 15, 2025 onwards, the subjects specified in Article 2 of this Circular who retire early (including cases not preparing for retirement, not completing the preparation period for retirement according to the current regulations of the Ministry of National Defense), if the start date of receiving monthly pension recorded in the decision of the competent authority falls between March 15, 2025 and March 14, 2026, shall be entitled to enjoy policies and benefits within the first 12 months. If the start date of receiving monthly pension is from March 15, 2026 onwards, they shall enjoy policies and benefits from the 13th month onwards.

3. The current monthly salary for calculating enjoyment of policies and benefits when retiring early, demobilizing, or resigning includes: Salary based on military rank, type, group, grade, position, title, occupational title, or agreed salary level recorded in the labor contract; salary allowances (if any): Position leadership allowance; public service allowance; seniority allowance exceeding the framework; occupational seniority allowance; occupational preference allowance; occupational responsibility allowance; special allowance for armed forces; party and political-social organization work allowance; and the retention salary coefficient according to the law on salary at the month immediately preceding the month of receiving monthly pension or demobilization or resignation.

Article 5. Method for determining the time period and age limit for enjoying policies and benefits

1. The number of months retiring early to calculate one-time retirement benefit for early retirement is the number of months counted from the month of receiving monthly pension according to the decision of the competent authority compared with the maximum age limit specified in Point a and Point b, Clause 5 of this Article; maximum not exceeding 60 months.

2. The number of years retiring early to calculate benefits for early retirement is the number of years counted from the month of receiving monthly pension according to the decision of the competent authority compared with the maximum age limit specified in Point a and Point b, Clause 5 of this Article; if there are fractional months, they will be rounded off according to the principle: from 1 month to 6 months inclusive is considered 0.5 year; from over 6 months to under 12 months is rounded up to 1 year.

3. The time period for calculating demobilization allowance and termination allowance as stipulated in Point a, Clause 1, Article 10; Point a, Clause 1, Article 11; and Point a, Clause 1, Article 12 of this Circular shall be implemented according to Clause 2, Article 5 of Decree No. 178/2024/NĐ-CP; maximum not exceeding 60 months.

4. The time period for calculating benefits based on years of service with mandatory social insurance contributions as stipulated in Point b and Point c, Clause 1; Point b and Point c, Clause 2, Article 6; Point b, Clause 1, Article 10; Point b, Clause 1, Article 11; and Point b, Clause 1, Article 12 of this Circular shall be implemented according to Clause 3, Article 5 of Decree No. 178/2024/NĐ-CP.

5. Method for determining the highest service age or retirement age for subjects to enjoy policies and benefits for early retirement

a) Highest service age

For officers, it is implemented according to Clause 2, Article 1 of Law No. 52/2024/QH15 amending and supplementing certain provisions of the Law on Officers of the Vietnam People's Army.

 For professional soldiers, it is implemented according to Clause 2, Article 17 of Law No. 98/2015/QH13 on Professional Soldiers, Workers, and Civil Servants of National Defense.

For defense workers and civil servants, it is implemented according to Article 31 of Law No. 98/2015/QH13.

b) Retirement age

For defense civil servants; contractual employees receiving salaries from the state budget; civil servants; and civil servants, it is implemented according to the Law on Social Insurance No. 41/2024/QH15; Appendix I and Appendix II promulgated together with Decree No. 135/2020/NĐ-CP dated November 18, 2020 of the Government on retirement age.

For persons working in confidential organizations under the State Confidential Communications Service, it is implemented according to Clause 1, Article 27 of Law No. 05/2011/QH13 on Confidential Communications; Appendix I and Appendix II promulgated together with Decree No. 135/2020/NĐ-CP.

c) Military rank for determining the highest service age for officers and professional soldiers

The military rank for determining the highest service age is the military rank of officers and professional soldiers recorded in the decision on retirement (pre-retirement) issued by the competent authority.

d) Method for determining the age of early retirement cases

The age for determining early retirement cases compared with the highest service age or retirement age as specified in Point a and Point b of this Clause is calculated from the month of birth to the month immediately preceding the month of receiving monthly pension.

Article 6. Calculation of policy benefits for cases working at agencies and units directly affected by organizational restructuring

The subjects specified in Clauses 1, 2, 3, 4, and Clause 5 of Article 2 of this Circular who meet the conditions to retire early due to organizational restructuring shall enjoy policies and entitlements stipulated in Article 7 of Decree No. 178/2024/ND-CP, amended and supplemented by some points in Clause 6 of Article 1 of Decree No. 67/2025/ND-CP; among which, the lump-sum retirement allowance for the number of months retired early, the allowance for the number of years retired early, and the allowance according to the time of compulsory social insurance contributions shall be implemented as follows:

1. For cases where the remaining age is from two to five years until the retirement age as guided in Points a and b of Clause 5 of Article 5 of this Circular

a) Lump-sum retirement allowance for the number of months retired early shall be implemented as follows:

Retiring within the first twelve months from the date the competent authority's Decision on organizational restructuring takes effect

Retiring from the thirteenth month onwards from the date the competent authority's Decision on organizational restructuring takes effect

b) Allowance for the number of years retired early shall be implemented as follows:

c) Policies and allowances according to the time of compulsory social insurance contributions shall be implemented as follows: Receiving a pension based on the corresponding percentage of the time of compulsory social insurance contributions according to the laws on social insurance without being reduced by the percentage of the pension due to retiring before the prescribed age.

Example 1: Comrade Colonel Nguyen Van A, when the competent authority decides to allow him to retire early, has 32 years of work with compulsory social insurance contributions. According to the laws on social insurance, the monthly pension percentage of Comrade A is calculated as follows: The first 20 years of work with compulsory social insurance contributions correspond to a monthly pension percentage of 45%; each additional year of work with compulsory social insurance contributions from the 21st year onwards adds 2% (2% x 12 years) totaling 24%. Therefore, the monthly pension percentage of Comrade A with 32 years of work with compulsory social insurance contributions is: 45% + 24% = 69%.

Receiving a lump-sum allowance of five months' current salary for the first 20 years of work with compulsory social insurance contributions. From the 21st year onwards, for each year of work with compulsory social insurance contributions, a lump-sum allowance of 0.5 months' current salary is provided.

In cases where there are 15 years or more of work with compulsory social insurance contributions and the subject is entitled to a pension according to the laws on social insurance at the time of early retirement, a lump-sum allowance of four months' current salary is provided for the first 15 years of work; from the 16th year onwards, for each year of work with compulsory social insurance contributions, a lump-sum allowance of 0.5 months' current salary is provided.

Example 2: Comrade Tran Van Long, born in May 1971, enlisted in February 1990, rank Major General, position Assistant at Department A, General Staff Office. According to the current regulations, by the end of May 2029, Comrade Long will be 58 years old, reaching the highest age limit according to the rank of Major General. In March 2025, his unit was merged with another unit; Comrade Long was decided by the competent authority to retire early (not preparing for retirement) and receive a pension from June 1, 2025 (age 54). Comrade Long falls under the category of retiring within the first twelve months from the date the competent authority's Decision on merger takes effect; the period of early retirement is 04 years (48 months) and he has 35 years and 04 months of work with compulsory social insurance contributions (rounded up to 35.5 years as guided in Clause 4 of Article 5 of this Circular). Assuming Comrade Long's current salary before retirement (May 2025) is 30,000,000 VND; Comrade Long enjoys the policies and entitlements stipulated in Article 7 of Decree No. 178/2024/ND-CP, amended and supplemented by some points in Clause 6 of Article 1 of Decree No. 67/2025/ND-CP and guided in this clause; among which, the lump-sum retirement allowance for the number of months retired early, the allowance for the number of years retired early, and the lump-sum allowance according to the time of compulsory social insurance contributions are calculated as follows:

The lump-sum retirement allowance for the number of months retired early is: 30,000,000 VND x 1,0 month x 48 months of early retirement = 1,440,000,000 VND.

The lump-sum allowance for the number of years retired early is: 30,000,000 VND x 05 months x 04 years of early retirement = 600,000,000 VND.

The lump-sum allowance for the number of years of work with compulsory social insurance contributions is: 30,000,000 VND x {05 months + (0,5 x 15,5 years)} = 382,500,000 VND.

The total amount of allowances that Comrade Long receives is: 2,422,500,000 VND.

Example 03: Comrade Tran Van Long as mentioned in Example 02; however, the competent authority decides that Comrade Long retires early before reaching retirement age, with a preparation period for retirement of 12 months from June 1, 2025 to May 31, 2026, receiving monthly pension benefits from June 1, 2026. In this case, if Comrade Long completes the entire preparation period for retirement, he will be entitled to policies and benefits for those retiring from the thirteenth month onward from the effective date of the Merger Decision issued by the competent authority. Comrade Long wishes to retire early without completing the full preparation period and to receive monthly pension benefits from January 1, 2026, which is approved according to his wish; accordingly, Comrade Long is eligible for policies and benefits for those retiring within the first twelve months from the effective date of the Merger Decision issued by the competent authority (the number of months retired early is 41 months; the number of years retired early is three years and five months; the time of service with mandatory social insurance contributions is thirty-five years and eleven months, rounded up to thirty-six years according to the guidance provided in Clause 4, Article 5 of this Circular).

Example 04: Comrade Tran Van Long as mentioned in Example 02; Comrade Long is decided by the competent authority to retire early, with a preparation period for retirement of 12 months from June 1, 2025 to May 31, 2026, receiving monthly pension benefits from June 1, 2026 (age fifty-five), falling under the category of those retiring from the thirteenth month onward from the effective date of the Merger Decision issued by the competent authority; the time retired early is three years (thirty-six months). Comrade Long is entitled to the policies and benefits prescribed in Article 7 of Decree No. 178/2024/NĐ-CP, amended and supplemented by some points in Clause 6, Article 1 of Decree No. 67/2025/NĐ-CP; including a one-time retirement allowance for the number of months retired early; allowance for the number of years retired early, and allowance based on the time of service with mandatory social insurance contributions, implemented according to the guidance provided in this clause (falling under the category of those retiring from the thirteenth month onward from the effective date of the Merger Decision issued by the competent authority).

Example 05: Comrade Tran Van Long as mentioned in Example 02; assuming in March 2027, the unit where Comrade Long works merges with another unit; Comrade Long is decided by the competent authority to retire early, with a preparation period for retirement of 12 months from June 1, 2027 to May 31, 2028, receiving monthly pension benefits from June 1, 2028 (age fifty-seven); accordingly, Comrade Long falls under the category of those entitled to a one-time retirement allowance for those with less than two years until the highest retirement age as guided in Clause 3 of this Article and belongs to the category of those retiring from the thirteenth month onward from the effective date of the Merger Decision issued by the competent authority.

However, Comrade Long wishes to retire immediately (without a preparation period for retirement), receiving monthly pension benefits from June 1, 2027 (age fifty-six), which is approved according to his wish; accordingly, Comrade Long is eligible for three one-time allowances as guided in this clause for those with more than two years but not exceeding five years until the highest retirement age and falls under the category of those retiring within the first twelve months from the effective date of the Merger Decision issued by the competent authority.

2. For cases where the remaining years until the highest retirement age are over five years but not exceeding ten years as stipulated in Point a and Point b, Clause 5, Article 5 of this Circular

a) Lump-sum retirement allowance for the number of months retired early shall be implemented as follows:

Retirement within the first twelve months from the effective date of the Organizational Structure Adjustment Decision issued by the competent authority

Retiring from the thirteenth month onwards from the date the competent authority's Decision on organizational restructuring takes effect

b) Allowance for the number of years retired early shall be implemented as follows:

c) Allowance based on the time of service with mandatory social insurance contributions shall be implemented as guided in Point c, Clause 1 of this Article.

Example 06: Comrade Hoang Van Manh, born in July 1978, enlisted in September 1997, rank of Major, Technical Officer, working at the Military Command of Province B. According to current regulations, in July 2032, Comrade Manh will be fifty-four years old, reaching the maximum age limit for service according to the rank of Major, Technical Officer. In April 2025, the unit where Comrade Manh works merges with another unit; Comrade Manh is decided by the competent authority to retire early (without a preparation period for retirement) and receive pension benefits from August 1, 2025 (age forty-seven and retiring after the Social Insurance Law 2024 comes into effect). Comrade Manh falls under the category of those retiring within the first twelve months from the effective date of the Merger Decision issued by the competent authority; the time retired early is seven years (eighty-four months) and has twenty-seven years and eleven months of service with mandatory social insurance contributions (rounded up to twenty-eight years according to the guidance provided in Clause 4, Article 5 of this Circular). Assuming Comrade Manh's current monthly salary before retirement (July 2025) is 20,000,000 VND; Comrade Manh is entitled to the policies and benefits prescribed in Article 7 of Decree No. 178/2024/NĐ-CP, amended and supplemented by some points in Clause 6, Article 1 of Decree No. 67/2025/NĐ-CP and guided in this clause; including a one-time retirement allowance for the number of months retired early; allowance for the number of years retired early, and allowance based on the time of service with mandatory social insurance contributions calculated as follows:

The one-time retirement allowance for the number of months retired early is: 20,000,000 VND x 0.9 months x 60 months = 1,080,000,000 VND.

The one-time allowance for the number of years retired early is: 20,000,000 VND x 04 months x 07 years retired early = 560,000,000 VND.

The one-time allowance for the number of years of service with mandatory social insurance contributions is: 20,000,000 VND x {04 months (for the first fifteen years of social insurance contributions) + (0.5 x 13 years)} = 210,000,000 VND.

The total amount of allowances that Comrade Manh is entitled to is: 1,850,000,000 VND.

Example 07: Comrade Hoang Van Manh, as mentioned in Example 06; however, the competent authority decided that Comrade Manh would retire early before reaching retirement age, with a preparation period for retirement of 12 months from August 1, 2025 to July 31, 2026, receiving monthly pension benefits from August 1, 2026. In this case, if Comrade Manh completes the entire preparation period for retirement, he will be entitled to policies and benefits for those retiring from the thirteenth month onward from the date the consolidation decision of the competent authority takes effect.

Comrade Manh wishes to retire early without completing the full preparation period and to receive monthly pension benefits from February 1, 2026, which was approved according to his wish by the competent authority; accordingly, Comrade Manh will be eligible for policies and benefits for those retiring within the first twelve months from the date the consolidation decision of the competent authority takes effect.

3. In cases where the remaining years until retirement age are less than two years as specified in point a and point b, Clause 5, Article 5 of this Circular, they shall be entitled to a one-time retirement allowance for the number of months retired early; the method of calculating the one-time retirement allowance shall be carried out as specified in point a, Clause 1 of this Article.

Example 08: Comrade Le Minh Quan, born in April 1971, enlisted in February 1991, rank of Senior Colonel, position of Deputy Commander of Military District C's Command. According to current regulations, by the end of April 2027, Comrade Quan will be 56 years old, reaching the maximum service age for the rank of Senior Colonel. In March 2025, Comrade Quan's unit merged with another unit; the competent authority decided that Comrade Quan would retire early, with a preparation period for retirement of 12 months from May 1, 2025 to April 30, 2026, receiving monthly pension benefits from May 1, 2026 (age 55). Comrade Quan falls under the category of those retiring from the thirteenth month onward from the date the consolidation decision of the competent authority takes effect; the early retirement period is one year (12 months) and has 35 years and 3 months of compulsory social insurance contributions (rounded up to 35.5 years as specified in Clause 4, Article 5 of this Circular). Assuming Comrade Quan's current salary before retirement (April 2026) is 26,000,000 VND; Comrade Quan is entitled to policies and benefits as stipulated in Article 7 of Decree No. 178/2024/NĐ-CP; the calculation of the one-time retirement allowance for the number of months retired early is as follows:

The one-time retirement allowance for the number of months retired early is: 26,000,000 VND x 0.5 months x 12 months of early retirement = 156,000,000 VND.

Example 09: As Comrade Le Minh Quan mentioned in Example 08; assuming in March 2026, Comrade Quan's unit merged with another unit; the competent authority decided that Comrade Quan would retire, with a preparation period for retirement of 12 months from May 1, 2026 to April 30, 2027, receiving monthly pension benefits from May 1, 2027 (age 56); Comrade Quan does not fall under the application scope of this Circular.

However, Comrade Quan wishes to retire immediately (without a preparation period) and receive monthly pension benefits from May 1, 2026 (age 55), which was approved according to his wish by the competent authority; accordingly, Comrade Quan meets the conditions for policies and benefits for those retiring within the first twelve months from the date the consolidation decision of the competent authority takes effect.

4. Subjects specified in Article 2 of this Circular who retire early as guided in Clauses 1, 2, and 3 of this Article, and who are recognized for outstanding contributions during their service period according to the Law on Encouragement and Rewards and Decree No. 98/2023/NĐ-CP dated December 31, 2023 of the Government detailing certain provisions of the Law on Encouragement and Rewards, but still lack the required time in leadership positions at the time of retirement to be eligible for such recognition, shall have the early retirement period counted towards the remaining term of their elected office or the duration of their current appointment to qualify for recognition of outstanding contributions according to the Law on Encouragement and Rewards and Decree No. 98/2023/NĐ-CP; in cases not eligible for such recognition, the competent authority may consider appropriate forms of reward based on their achievements.

5. Cases guided in Clauses 1, 2, and Clause 3 of this Article, who have already received a one-time allowance for early retirement as stipulated in Article 7 of Decree No. 178/2024/NĐ-CP, amended and supplemented by Clause 6 of Article 1 of Decree No. 67/2025/NĐ-CP, shall not be entitled to a one-time allowance for early retirement as stipulated in Decree No. 21/2009/NĐ-CP dated February 23, 2009 of the Government detailing and guiding the implementation of certain provisions of the Law on Officers of the Vietnam People's Army regarding the policies and benefits for officers leaving active service; officers dying or deceased while in active service; officers transferring to professional soldiers or defense civil servants, amended and supplemented by Decree No. 52/2025/NĐ-CP dated March 1, 2025 of the Government; Decree No. 151/2016/NĐ-CP dated November 11, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Professional Soldiers, Civil Servants, and Defense Employees regarding policies and benefits; Decree No. 32/2013/NĐ-CP dated April 16, 2013 of the Government detailing and guiding the implementation of certain provisions of the Law on Confidential Work regarding policies and benefits for confidential workers.

Article 7. Calculation of policy benefits for cases working at agencies and units not directly affected by organizational restructuring but required to streamline staffing, restructure, and improve quality

The subjects specified in Clauses 1, 2, 3, 4, and Clause 5, Article 2 of this Circular, who work at agencies and units not directly affected by organizational restructuring (no mergers, dissolutions, or changes in organization...), still have up to five years remaining until the maximum service age or retirement age as guided in Point a and Point b, Clause 5, Article 5 of this Circular, shall be entitled to early retirement due to the need to streamline staffing, restructure, and improve quality, and shall enjoy the policies and benefits stipulated in Clause 7, Article 1 of Decree No. 67/2025/NĐ-CP. Specifically:

1. The allowance for the number of years of early retirement and the allowance based on the time worked with mandatory social insurance contributions for those with ages ranging from two to five years short of the retirement age as guided in Point a and Point b, Clause 5, Article 5 of this Circular shall be implemented according to the guidance in Point b and Point c, Clause 1, Article 6 of this Circular.

2. One-time pension allowance for the number of months of early retirement shall be carried out as follows:

Retirement and receiving monthly pension from March 15, 2025 to March 14, 2026 (enjoying policies and benefits within the first twelve months)

Retirement and receiving monthly pension from March 15, 2026 onwards (enjoying policies and benefits starting from the thirteenth month)

Example 10: Comrade Tran Van Long, as mentioned in Example 2; assuming that the agency where Comrade Long works does not undergo mergers or dissolutions but must streamline staffing, restructure, and improve quality; in May 2025, he was authorized to retire early, with a preparation period of 12 months from June 1, 2025 to May 31, 2026, and will receive monthly pension from June 1, 2026.

If Comrade Long completes his preparation period for retirement as stated above, he will be entitled to the policies and benefits for those retiring from the thirteenth month onwards (starting from March 15, 2025).

If Comrade Long wishes to retire early without completing the preparation period and plans to start receiving monthly pension from January 1, 2026, and is authorized to retire early, he will be eligible for the policies and benefits for those retiring within the first twelve months starting from March 15, 2025 (the number of early retirement months is 41 months; the number of early retirement years is three years and five months; the time worked with mandatory social insurance contributions is thirty-five years and eleven months, rounded up to thirty-six years as guided in Clause 4, Article 5 of this Circular).

Article 8. Conditions and calculation of policy benefits for cases not meeting the age requirement for re-election or reappointment; meeting the age requirement for re-election or reappointment or currently participating in party committees of party organizations that must cease operations, but wishing to retire early

1. Conditions for enjoying policies and benefits

a) Officers, professional military personnel, defense civil servants, and confidential staff under the Government Confidential Service who are paid like military personnel as stipulated in Clause 1 and Clause 4, Article 2 of this Circular holding positions or roles within the structure of the party committee or specialized members of the inspection committee at the same level, but not meeting the age requirement for re-election or reappointment for the new term of the party committee; simultaneously, the time worked from the day of the congress to the highest service age or retirement age as guided in Point a and Point b, Clause 5, Article 5 of this Circular is six months or more.

b) Subjects at Point a of this clause meeting the age requirement for re-election or reappointment for the new term of the party committee, with the time worked from the day of the congress being thirty to sixty months; in special cases, it is twelve to less than thirty months, but reaching the highest service age or retirement age as guided in Point a and Point b, Clause 5, Article 5 of this Circular due to party committee personnel arrangements, personally wishing to retire and obtaining approval from the competent authority.

c) Subjects specified in Clauses 1, 2, 4, and Clause 5, Article 2 of this Circular currently participating in party committees (five-year terms) that must cease operations and reorganize the organizational structure with five years (sixty months) or less remaining until the highest service age or retirement age as guided in Point a and Point b, Clause 5, Article 5 of this Circular, wishing to retire early to facilitate party committee personnel arrangements for the upcoming party congresses leading to the Fourteenth National Congress of the Party and obtaining approval from the competent authority.

2. Calculation of benefits

Subjects specified in Clause 1 of this Article who meet the conditions for early retirement shall enjoy the benefits stipulated in Clause 8, Article 1 of Decree No. 67/2025/NĐ-CP. Specifically:

a) The allowance for the number of years of early retirement and the allowance based on the time worked with mandatory social insurance contributions for those with ages ranging from two to five years short of the retirement age as guided in Point a and Point b, Clause 5, Article 5 of this Circular shall be implemented according to the guidance in Point b and Point c, Clause 1, Article 6 of this Circular.

b) One-time pension allowance for the number of months of early retirement shall be carried out as follows:

Article 9. Policy for cases with extended working period

The policy for cases that have exceeded the age limit as specified in point a and point b, Clause 5, Article 5 of this Circular but have been decided to extend their working period by the Politburo and the Secretariat shall be implemented according to the provisions of Article 8 of Decree No. 178/2024/NĐ-CP.

Article 10. Calculation of retirement benefits for officers and professional soldiers working at agencies and units directly affected by organizational restructuring

1. Officers and professional soldiers as stipulated in Clause 1, Article 2 of this Circular who have served beyond the maximum service age limit as specified in point a, Clause 5, Article 5 of this Circular, do not meet the conditions for retirement, and do not meet the conditions for early retirement as stipulated in Article 7 of Decree No. 178/2024/NĐ-CP, when they are decided to retire by the competent authority, they will receive benefits and policies as stipulated in Article 9 of Decree No. 178/2024/NĐ-CP; including a one-time retirement allowance for the number of months of work with mandatory social insurance contributions, a one-time allowance for the number of years of work with mandatory social insurance contributions, and job-seeking allowance, as follows:

a) One-time retirement allowance for the number of months of work with mandatory social insurance contributions

Retirement within the first 12 months from the date the competent authority's decision on organizational restructuring takes effect

Retirement from the 13th month onwards from the date the competent authority's decision on organizational restructuring takes effect

b) One-time allowance for the number of years of work with mandatory social insurance contributions 

c) Job-seeking allowance

Example 11: Comrade Le Trung Dung, born in September 1994, enlisted in September 2014, rank Senior Sergeant, position Platoon Leader. In June 2025, his unit was merged with another unit. According to current regulations, Comrade Dung does not meet the conditions for retirement and does not meet the conditions for early retirement as stipulated in Article 7 of Decree No. 178/2024/NĐ-CP and the guidance in Article 6 of this Circular. In November 2025, Comrade Dung was decided to retire by the competent authority (as of the retirement date in November 2025, Comrade Dung has 11 years and 03 months of work with mandatory social insurance contributions, rounded up to 11.5 years as specified in Clause 4, Article 5 of this Circular) and falls under the category of retirement within the first 12 months from the date the competent authority's decision on merger takes effect. According to the provisions of Clause 2, Article 5 of Decree No. 178/2024/NĐ-CP and the guidance in Clause 3, Article 5 of this Circular, the period for receiving the one-time retirement allowance for the number of months of work with mandatory social insurance contributions for Comrade Dung is 60 months. Assuming his current salary before retirement (in October 2025) is 15,000,000 VND; in addition to retaining the time of social insurance contribution or enjoying a one-time social insurance benefit according to the laws on social insurance, Comrade Dung will receive the following benefits:

One-time retirement allowance for the number of months of work with mandatory social insurance contributions is: 15,000,000 VND x 0,8 x 60 months = 720,000,000 VND.

One-time allowance for the number of years of work with mandatory social insurance contributions is: 15,000,000 VND x 1,5 x 11.5 years = 258,750,000 VND.

Job-seeking allowance is: 03 months x 15,000,000 VND = 45,000,000 VND.

The total amount of retirement allowance received by Comrade Dung is: 1,023,750,000 VND.

Example 12: Similarly, Comrade Le Trung Dung as mentioned in Example 11. In November 2026, Comrade Dung was decided to retire by the competent authority (as of the retirement date in November 2026, Comrade Dung has 12 years and 03 months of work with mandatory social insurance contributions, rounded up to 12.5 years as specified in Clause 4, Article 5 of this Circular) and falls under the category of retirement from the 13th month onwards from the date the competent authority's decision on merger takes effect; the period for receiving the one-time retirement allowance for the number of months of work with mandatory social insurance contributions for Comrade Dung is 60 months; in addition to retaining the time of social insurance contribution or enjoying a one-time social insurance benefit according to the laws on social insurance, Comrade Dung will receive the following benefits:

One-time retirement allowance for the number of months of work with mandatory social insurance contributions is: 15,000,000 VND x 0,4 x 60 months = 360,000,000 VND.

One-time allowance for the number of years of work with mandatory social insurance contributions is: 15,000,000 VND x 1,5 x 12.5 years = 281,250,000 VND.

Job-seeking allowance is: 03 months x 15,000,000 VND = 45,000,000 VND.

 The total amount of retirement allowance received by Comrade Dung is: 686,250,000 VND.

2. Subjects stipulated in Clause 1 of this Article who have already received the retirement allowance as stipulated in Article 9 of Decree No. 178/2024/NĐ-CP shall not enjoy the retirement allowance as stipulated in Decree No. 21/2009/NĐ-CP, amended and supplemented by Decree No. 52/2025/NĐ-CP and Decree No. 151/2016/NĐ-CP.

Article 11. Calculation of retirement policy benefits for cadres and civil servants under the management of the Ministry of National Defense working at agencies and units directly affected by organizational restructuring

1. Cadres and civil servants specified in Clause 2 and Clause 3, Article 2 of this Circular who have a service age of two years or more above the highest age limit as guided in Point b, Clause 5, Article 5 of this Circular, who do not meet the conditions for retirement and do not meet the conditions to enjoy early retirement benefits as prescribed in Article 7 of Decree No. 178/2024/ND-CP, when being authorized to decide on voluntary retirement, shall be entitled to the policies and benefits prescribed in Article 9 of Decree No. 178/2024/ND-CP; among which, the severance pay for the number of months of work with mandatory social insurance contributions, the one-time benefit for the number of years of work with mandatory social insurance contributions, and job-seeking allowance shall be implemented as follows:

a) The severance pay for the number of months of work with mandatory social insurance contributions shall be implemented according to the guidance provided in Point a, Clause 1, Article 10 of this Circular.

b) The one-time benefit for the number of years of work with mandatory social insurance contributions shall be implemented according to the guidance provided in Point b, Clause 1, Article 10 of this Circular.

c) The calculation method for job-seeking allowance shall be implemented according to the guidance provided in Point c, Clause 1, Article 10 of this Circular.

2. The subject specified in Clause 1 of this Article, if they have already received the severance pay as prescribed in Article 9 of Decree No. 178/2024/ND-CP, shall not be entitled to the severance pay regime prescribed in Decree No. 46/2010/ND-CP dated April 27, 2010 of the Government on voluntary retirement and procedures for retirement for civil servants and Circular No. 148/2010/TT-BQP dated November 3, 2010 of the Minister of National Defense guiding the implementation of the voluntary retirement regime for civil servants in the Vietnam People's Army.

Article 12. Calculation of retirement policy benefits for workers, employees, laborers, and personnel working in confidential organizations under the Government Confidential Organization Board working at agencies and units directly affected by organizational restructuring

1. Workers, defense employees, employees, personnel working in confidential organizations under the Government Confidential Organization Board, contractual laborers receiving state budget salaries specified in Clause 1, Clause 2, Clause 3, Clause 4, and Clause 5, Article 2 of this Circular who have a service age of two years or more above the age limit as guided in Point a and Point b, Clause 5, Article 5 of this Circular, when implementing organizational restructuring but do not meet the conditions for retirement and do not meet the conditions to enjoy early retirement benefits as prescribed in Article 7 of Decree No. 178/2024/ND-CP, when being authorized to decide on voluntary retirement, shall be entitled to the policies and benefits prescribed in Article 10 of Decree No. 178/2024/ND-CP; among which, the severance pay for the number of months of work with mandatory social insurance contributions, the one-time benefit for the number of years of work with mandatory social insurance contributions shall be implemented as follows:

a) The severance pay for the number of months of work with mandatory social insurance contributions shall be implemented according to the guidance provided in Point a, Clause 1, Article 10 of this Circular.

b) The one-time benefit for the number of years of work with mandatory social insurance contributions shall be implemented according to the guidance provided in Point b, Clause 1, Article 10 of this Circular.

Example 13: Comrade Ngo Thi Thu Tra; born in September 1996; recruited as a defense employee in September 2016; working at the Military Command of Province D. In June 2025, her unit merged with another unit. According to current regulations, Comrade Tra does not meet the conditions for retirement and does not meet the conditions to enjoy early retirement benefits as prescribed in Article 7 of Decree No. 178/2024/ND-CP and guided in Article 6 of this Circular. In December 2025, Comrade Tra was authorized to decide on voluntary retirement (as of the date of voluntary retirement in December 2025, Comrade Tra has 9 years and 4 months of work with mandatory social insurance contributions, rounded up to 9.5 years according to the guidance in Clause 4, Article 5 of this Circular) and falls within the case of voluntary retirement within the first 12 months from the effective date of the Merger Decision of the authorized authority. According to the provisions in Clause 2, Article 5 of Decree No. 178/2024/ND-CP and guided in Clause 3, Article 5 of this Circular, the period for receiving severance pay for the number of months of work with mandatory social insurance contributions for Comrade Tra is 60 months. Assuming her current salary before the date of voluntary retirement (November 2025) is 12,000,000 VND; in addition to retaining the time of social insurance contribution or enjoying one-time social insurance payment according to the laws on social insurance, Comrade Tra will enjoy the following benefits:

Severance pay for the number of months of work with mandatory social insurance contributions is: 12,000,000 VND x 0.8 months x 60 months = 576,000,000 VND.

One-time benefit for the number of years of work with mandatory social insurance contributions is: 12,000,000 VND x 1.5 months x 9.5 years = 171,000,000 VND.

The total amount of severance pay that Comrade Tra receives is: 747,000,000 VND.

Example 14: Also Comrade Ngo Thi Thu Tra as mentioned in Example 13. In December 2026, Comrade Tra was authorized to decide on voluntary retirement (as of the date of voluntary retirement in December 2026, Comrade Tra has 10 years and 4 months of work with mandatory social insurance contributions, rounded up to 10.5 years according to the guidance in Clause 4, Article 5 of this Circular) and falls within the case of voluntary retirement from the 13th month onwards from the effective date of the Merger Decision of the authorized authority; the period for receiving severance pay for the number of months of work with mandatory social insurance contributions for Comrade Tra is 60 months; in addition to retaining the time of social insurance contribution or enjoying one-time social insurance payment according to the laws on social insurance, Comrade Tra will enjoy the following benefits:

Severance pay for the number of months of work with mandatory social insurance contributions is: 12,000,000 VND x 0.4 months x 60 months = 288,000,000 VND.

d.1. Amount of taxable income in Vietnam:One-time benefit for the number of years of work with mandatory social insurance contributions is: 12,000,000 VND x 1.5 months x 10.5 years = 189,000,000 VND.

The total amount of severance pay that Comrade Tra receives is: 477,000,000 VND.

2. The subjects specified in Clause 1 of this Article who have already received termination benefits as prescribed in Article 10 of Decree No. 178/2024/NĐ-CP shall not enjoy the termination benefits as prescribed in Decree No. 19/2022/NĐ-CP dated February 22, 2022 of the Government on measures to implement the regime and policies for professional military personnel, defense workers, and defense civil servants transferring industries or terminating employment according to the Law on Professional Military Personnel, Defense Workers, and Defense Civil Servants; Decree No. 32/2013/NĐ-CP; Decree No. 115/2020/NĐ-CP dated September 25, 2020 of the Government on recruitment, use, and management of civil servants; and Decree No. 145/2020/NĐ-CP dated December 14, 2020 of the Government detailing and guiding the implementation of certain provisions of the Labor Code on working conditions and labor relations.

Article 13. Policy for cases of ceasing to hold leadership, command, and management positions or being appointed to hold lower-ranking leadership, command, and management positions due to organizational restructuring.

The subjects specified in this Circular when ceasing to hold leadership, command, and management positions or being appointed to hold lower-ranking leadership, command, and management positions due to organizational restructuring by the competent authority shall implement according to the provisions of Article 11 of Decree No. 178/2024/NĐ-CP, amended and supplemented in Clause 11 of Article 1 of Decree No. 67/2025/NĐ-CP.

Article 14. Training and upgrading policy after restructuring.

The training and upgrading policy to enhance qualifications after restructuring for the subjects specified in this Circular shall be implemented according to the provisions of Article 14 of Decree No. 178/2024/NĐ-CP.

Article 15. Funding guarantee.

The funding guarantee for implementing policies and regimes for subjects under the management of the Ministry of National Defense shall be carried out according to the provisions of Article 16 of Decree No. 178/2024/NĐ-CP, amended and supplemented in Clauses 14 and 15 of Article 1 of Decree No. 67/2025/NĐ-CP.

Article 16. Responsibilities of agencies and units.

1. The General Political Department shall direct.

a) Department of Policy and Social Affairs

Take the lead and coordinate with functional agencies of the Ministry of National Defense to guide, inspect the implementation of the regime and policies for the subjects as prescribed in Decree No. 178/2024/NĐ-CP, Decree No. 67/2025/NĐ-CP, and the guidance in this Circular; coordinate to resolve any difficulties and issues arising during the organization and implementation process.

b) Cadre Department

Direct and guide agencies and units: Based on the results of completing tasks of the subjects under their management, comprehensively review the quality of the subjects; examine, appraise, and resolve according to their authority or report to the competent authority to resolve cases of early retirement, discharge, and termination of employment according to the procedures and regulations stipulated in Decree No. 178/2024/NĐ-CP, Decree No. 67/2025/NĐ-CP, and the guidance in this Circular, ensuring strictness and timeliness.

Take the lead in compiling, appraising, and reporting to the Head of the General Political Department for the Standing Committee of the Central Military Commission, the Head of the Ministry of National Defense to decide on the subjects entitled to early retirement, termination of employment, and discharge benefits; regularly inspect and urge the implementation; promptly resolve any difficulties and issues arising during the implementation process.

2. The General Staff directs the Military Affairs Department.

a) Direct and guide agencies and units: Based on the results of completing tasks of the subjects under their management, comprehensively review the quality of the subjects; examine, appraise, and resolve according to their authority or report to the competent authority to resolve cases of early retirement, discharge, and termination of employment according to the procedures and regulations stipulated in Decree No. 178/2024/NĐ-CP, Decree No. 67/2025/NĐ-CP, and the guidance in this Circular, ensuring strictness and timeliness.

b) Take the lead in compiling, appraising, and reporting to the Head of the General Staff for the Head of the Ministry of National Defense to decide on the subjects entitled to early retirement, discharge, and termination of employment benefits and notify agencies and units to implement; regularly inspect and urge the implementation; promptly resolve any difficulties and issues arising during the implementation process.

3. The Finance Department/Military Ministry

a) Guide agencies and units to prepare budgets for funding to implement policies and regimes for the subjects; manage, use, and settle accounts for funds according to regulations;

b) Coordinate with personnel management agencies; at the same time, direct business sectors to cooperate with personnel management agencies according to their level of authority to appraise lists of subjects and funding for implementing policies and regimes as prescribed;

c) Compile budget estimates from units, report to the Head of the Ministry of National Defense to request the State to ensure funding for implementation;

d) Coordinate with functional agencies to inspect the implementation of regimes and policies and resolve any difficulties and issues arising.

4. Agencies and units directly under the Ministry of National Defense (including the Government Communication Service Bureau)

a) Organize the dissemination and implementation of Decree No. 178/2024/NĐ-CP, Decree No. 67/2025/NĐ-CP, and this Circular to the subjects under their jurisdiction;

b) Party committees, commanders, political commissars, political officers, and heads of agencies and units at all levels shall bear full responsibility under the law and the Minister of National Defense for cases resolved; prevent corruption and abuse of policy or resolving cases contrary to regulations.

c) On the basis of guidance from the competent authority regarding the quality assessment and completion results of tasks of the objects specified in Clauses 1, 2, 3, 4, and Clause 5 of Article 2 of this Circular; the Party committee, command, and person in charge of the agency or unit shall direct the personnel management agency (cadres, military forces, organizational cadres, labor remuneration...) to conduct a comprehensive review of the quality of the staff under their jurisdiction; meet with and grasp the wishes of the objects; examine and determine cases that must retire early, be discharged, or resign (including those directly affected or not directly affected by the implementation of organizational restructuring) and cases within agencies and units that still meet the conditions for continued service but have voluntarily submitted applications to retire early, be discharged, or resign to create conditions for organizational restructuring. Organize the examination, verification, list preparation by group of objects and budget estimate for each case, report according to the分级授权（从基层到国防部）；按照权限处理或上报有权限的机关处理提前退休、退役或辞职的情况，确保严格、符合规定。在审查、核实和处理制度、政策过程中，必须保证提高队伍质量，单位完成好分配的任务。

d) Annually, agencies and units shall prepare the budget for funds to ensure submission to the Department of Finance/Military Region Defense (accompanied by the list of the personnel department) in accordance with regulations; organize the implementation of systems and policies for the objects strictly, transparently, accurately, and promptly, and settle accounts and final accounts in accordance with regulations; record in Section 8000, Subsection 8049, Item (corresponding to each object), Industry 00;

đ) Continuously inspect and report; proactively handle and resolve emerging issues at the grassroots level within the scope of authority; for matters exceeding authority, promptly report to the Ministry of National Defense for consideration and resolution.

Article 17. Effective Date

1. This Circular takes effect from April 11, 2025.

2. The systems and policies guided in Articles 6, 8, 9, 10, 11, 12, 13, and Article 14 of this Circular shall be implemented from January 1, 2025; the system and policy guided in Article 7 of this Circular shall be implemented from March 15, 2025.

3. Cases belonging to agencies and units implementing organizational restructuring who have already received one-time allowance benefits due to early retirement according to Decree No. 21/2009/ND-CP; Decree No. 151/2016/ND-CP and Decree No. 32/2013/ND-CP before January 1, 2025 shall not implement the policy and system stipulated in Decree No. 178/2024/ND-CP, amended and supplemented by Decree No. 67/2025/ND-CP and guided by this Circular.

4. Cases due to organizational restructuring or changes in organization or organizational structure, meeting the conditions to receive one-time allowance benefits due to early retirement according to Decree No. 21/2009/ND-CP; Decree No. 151/2016/ND-CP and Decree No. 32/2013/ND-CP, having been decided by the competent authority to retire early before January 1, 2025, currently on retirement preparation leave but the competent authority has not issued a decision to resolve the policy and system until January 1, 2025, shall apply the policy and system stipulated in Decree No. 178/2024/ND-CP, amended and supplemented by Decree No. 67/2025/ND-CP and guided by this Circular.

For officers falling under the above circumstances, the highest age limit for calculating one-time allowance benefits shall be implemented as follows:

a) If the competent authority issues a decision to retire before December 1, 2024 (currently on retirement preparation leave), the highest age limit shall be implemented according to Clause 3, Article 1 of Law Amending and Supplementing Certain Provisions of the Officer Law of the Vietnam People's Army No. 19/2008/QH12;

b) If the competent authority issues a decision to retire from December 1, 2024 onwards (currently on retirement preparation leave), the highest age limit shall be implemented according to Clause 2, Article 1 of Law No. 52/2024/QH15.

5. Cases of early retirement belonging to the application subjects implementing the policy and system stipulated in Decree No. 178/2024/ND-CP, Decree No. 67/2025/ND-CP and guided by this Circular, which do not go through retirement preparation leave, immediately receive monthly pension or go through retirement preparation leave without completing the prescribed period, shall not receive the difference between the last month's salary before receiving the pension and the first month's pension for the months not going through retirement preparation leave.

6. An individual simultaneously meeting the conditions to enjoy multiple policies and systems stipulated in different documents, the calculation of enjoying such policies and systems shall be carried out according to Clause 7, Article 3 of Decree No. 178/2024/ND-CP.

7. Objects not meeting the conditions for re-election or reappointment or meeting the conditions for re-election or reappointment according to Clause 8, Article 1 of Decree No. 67/2025/ND-CP and guided by Article 8 of this Circular; at the same time, belonging to the application subjects implementing the policy and system in organizational restructuring may choose to enjoy the higher policy and system.

8. Objects not meeting the conditions for re-election or reappointment or meeting the conditions for re-election or reappointment who have been resolved by the competent authority according to Decree No. 177/2024/ND-CP dated December 31, 2024 of the Government on the system and policy for non-re-election, non-reappointment and cadre resignation, retirement according to their own will, if the policy and system is lower than the policy and system stipulated in Decree No. 178/2024/ND-CP, Decree No. 67/2025/ND-CP, shall apply the policy and system stipulated in Decree No. 178/2024/ND-CP, Decree No. 67/2025/ND-CP and vice versa.

9. In case the referenced documents in this Circular are amended, supplemented, or replaced by other documents, the content of the reference shall be implemented according to the new documents.

Article 18. Responsibility for Implementation

1. The Chief of General Staff, the Director of the Political General Department, and the commanders of agencies, units, and enterprises are responsible for implementing this Circular.

2. In the process of implementation, if there are any obstacles, agencies, units, and enterprises shall report to the Ministry of National Defense (through the Force Management Department of the General Staff Department; the Cadre Department and the Policy - Social Affairs Department of the Political General Department) for examination and resolution.