Circular No. 26/2025/TT-BNV promulgates the List of areas with particularly difficult socio-economic conditions to serve as the basis for determining cases where retirement at a younger age than the normal retirement age may be allowed under normal working conditions.

Circular No. 26/2025/TT-BNV promulgates the List of areas with particularly difficult socio-economic conditions to determine cases where retirement at a younger age than the general regulations allows. This document applies to workers, employers, and agencies and organizations related to social insurance.

Document No.26/2025/TT-BNV
Document typeCircular
Issuing authorityMinistry of Home Affairs
Signed byNguyễn Mạnh Khương — Thứ trưởng
Updated11/06/2026
Issued date29/12/2025
Effective date01/01/2026
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 26/2025/TT-BNV promulgates the List of areas with particularly difficult socio-economic conditions to determine cases where retirement at a younger age than the general regulations allows. This document applies to workers, employers, and agencies and organizations related to social insurance.

Scope of application

["Workers", "Employers", "Agencies, organizations, and individuals related to social insurance"]

Key points

  • "Workers working in areas with particularly difficult socio-economic conditions are entitled to retire at a younger age according to the provisions"
  • "Time worked before January 1, 2026, in areas with regional allowance coefficient of 0.7 or higher or level 25% or higher shall be counted as time worked in particularly difficult areas"
  • "The List of areas with particularly difficult socio-economic conditions promulgated together with this Circular shall take effect from January 1, 2026"
  • "Circular No. 19/2021/TT-BLDTBXH ceases to be effective from the date this new Circular takes effect"
  • "People's Committees of provinces and centrally administered cities and social insurance agencies are responsible for inspecting and urging the implementation of this Circular"

🌐 Social impact of this document

  • "Workers working in particularly difficult areas benefit from early retirement provisions"
  • "Social insurance agencies and related agencies must adjust their management systems to comply with the new Circular"
  • "Determining the time worked in particularly difficult areas may lead to disputes between workers and employers"

❓ Frequently asked questions

Which areas allow workers to retire early?

Workers working in areas with particularly difficult socio-economic conditions as listed in the Circular No. 26/2025/TT-BNV.

What period counts as time worked in particularly difficult areas?

Time worked before January 1, 2026, in areas with regional allowance coefficient of 0.7 or higher or level 25% or higher, and from January 1, 2026, according to the List promulgated with the new Circular.

Which document does this Circular replace?

Circular No. 19/2021/TT-BLDTBXH ceases to be effective from the date Circular No. 26/2025/TT-BNV takes effect.

Which agency is responsible for inspecting the implementation of this Circular?

People's Committees of provinces and centrally administered cities and social insurance agencies are responsible for inspecting and urging the implementation of this Circular.

When does Circular No. 26/2025/TT-BNV take effect?

This Circular takes effect from January 1, 2026.

Full text

MINISTRY OF HOME AFFAIRS

SOCIALIST REPUBLIC OF VIET NAM

Independence - Freedom - Happiness

Number: 26/2025/TT-BNV

Hanoi, December 29, 2025

CIRCULAR

Issuing the List of Areas with Particularly Difficult Economic and Social Conditions for

Determining Cases Eligible to Retire at a Lower Age than the Normal Retirement Age

Under Normal Working Conditions

Pursuant to the Labor Code No. 45/2019/QH14 dated November 20, 2019;

Pursuant to the Social Insurance Law No. 41/2024/QH15 dated June 29, 2024;

Pursuant to the Government Decree No. 135/2020/NĐ-CP dated November 18, 2020 on retirement age;

Pursuant to the Government Decree No. 25/2025/NĐ-CP dated February 21, 2025 on the functions, tasks, powers, and organizational structure of the Ministry of Home Affairs;

At the proposal of the Director of the Wages and Social Insurance Department;

The Minister of Home Affairs issues this Circular issuing the List of Areas with Particularly Difficult Economic and Social Conditions for Determining Cases Eligible to Retire at a Lower Age than the Normal Retirement Age under Normal Working Conditions

Article 1. Attached to this Circular is the List of Areas with Particularly Difficult Economic and Social Conditions for Determining Cases Eligible to Retire at a Lower Age than the Normal Retirement Age under Normal Working Conditions.

Article 2. Scope of Regulation

This Circular stipulates the List of Areas with Particularly Difficult Economic and Social Conditions for Determining Cases Eligible to Retire at a Lower Age as prescribed in Clause 3, Article 169 of the Labor Code No. 45/2019/QH14 and Article 5 of the Government Decree No. 135/2020/NĐ-CP dated November 18, 2020 on retirement age.

Article 3. Applicability

1. Workers and employers as prescribed in Clauses 1, 2, and 3 of Article 2 of the Labor Code No. 45/2019/QH14.

2. Agencies, organizations, and individuals related to social insurance.

Article 4. Effective date

Clause 1. This Circular takes effect from January 1, 2026.

2. The provisions of this Circular shall take effect from January 1, 2026.

a) The period during which workers worked before January 1, 2021 in areas with regional allowance coefficients of 0.7 or higher or areas with regional allowances of 25% or higher shall be recognized as working time in areas with particularly difficult economic and social conditions for determining cases eligible to retire at a lower age than the normal retirement age under normal working conditions.

b) The period during which workers worked from January 1, 2021 to before January 1, 2026 in areas with particularly difficult economic and social conditions for determining cases eligible to retire at a lower age than the normal retirement age under normal working conditions shall be applied according to the List of Areas with Particularly Difficult Economic and Social Conditions for Determining Cases Eligible to Retire at a Lower Age than the Normal Retirement Age under Normal Working Conditions issued together with Circular No. 19/2021/TT-BLDTBXH dated December 15, 2021 by the Minister of Labor, War Invalids and Social Affairs. In particular, the period during which workers worked from July 1, 2025 to before January 1, 2026 in areas with particularly difficult economic and social conditions for determining cases eligible to retire at a lower age than the normal retirement age under normal working conditions shall be determined based on the working time in areas with particularly difficult economic and social conditions in June 2025.

2. Circular No. 19/2021/TT-BLDTBXH dated December 15, 2021 by the Minister of Labor, War Invalids and Social Affairs issuing the List of Areas with Particularly Difficult Economic and Social Conditions for Determining Cases Eligible to Retire at a Lower Age than the Normal Retirement Age under Normal Working Conditions shall cease to be effective from the date this Circular takes effect.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. Provincial People's Committees directly under the Central Government shall be responsible for directing the Provincial Departments of Home Affairs and relevant agencies to inspect and urge the implementation of this Circular.

2. Social insurance agencies shall be responsible for implementing this Circular.

3. During the implementation process, if there are changes in the names or economic and social conditions of the areas specified in Article 1 of this Circular, please report to the Ministry of Home Affairs for timely research and resolution.

Place of Receipt:

- Central Party Committee Secretariat;

- Prime Minister, Deputy Prime Ministers;

- Central Party Office and Party Committees;

- National Assembly's Office;

- President's Office;

- Government Office;

- Ministries, agencies equivalent to ministries, and government agencies;

- Supreme People's Court;

- Supreme People's Procuracy;

- State Audit Agency;

- Minister;

- People's Councils, People's Committees of provinces and centrally governed cities;

- Departments of Home Affairs of provinces and centrally governed cities;

- Department of Legal Review and Administrative Violation Handling, Ministry of Justice;

- Official Gazette; Government Portal;

- Ministry of Home Affairs Portal;

- Units under the Ministry of Home Affairs;

- To be filed: VT, CTL&BHXH (2b).

DEPUTY MINISTER

DEPUTY MINISTER

(Signed)

Nguyen Manh Khuong

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