Circular No. 66/2026/TT-BTC guides the determination of needs, sources, and methods of expenditure to implement the basic salary level and bonus system under Decree No. 161/2026/NĐ-CP dated May 15, 2026 of the Government, and adjusts monthly allowances for retired village cadres according to Decree No. 162/2026/NĐ-CP dated May 15, 2026 of the Government.

CIRCULAR

Guidelines for determining the need, sources, and methods of expenditure to implement the basic salary level and bonus system under Decree No. 161/2026/NĐ-CP dated May 15, 2026 of the Government and adjusting monthly allowances for retired village cadres under Decree No. 162/2026/NĐ-CP dated May 15, 2026 of the Government
Pursuant to Resolution No. 245/2025/QH15 dated November 13, 2025 of the National Assembly on the state budget estimate for 2026;
Pursuant to Resolution No. 246/2025/QH15 dated November 14, 2025 of the National Assembly on the allocation of the central budget for 2026;
Pursuant to Decree No. 161/2026/NĐ-CP dated May 15, 2026 of the Government stipulating the basic salary level and bonus system for civil servants, public officials, and military personnel;
Pursuant to Decree No. 162/2026/NĐ-CP dated May 15, 2026 of the Government adjusting pensions, social insurance allowances, and monthly allowances;

Pursuant to Decree No. 29/2025/NĐ-CP dated February 24, 2025 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance, which has been amended and supplemented by Decree No. 166/2025/NĐ-CP dated June 30, 2025 of the Government;

At the proposal of the Director of the State Budget Department;

The Minister of Finance promulgates this Circular guiding the determination of the need, sources, and methods of expenditure to implement the basic salary level and bonus system under Decree No. 161/2026/NĐ-CP dated May 15, 2026 of the Government and adjusting monthly allowances for retired village cadres under Decree No. 162/2026/NĐ-CP dated May 15, 2026 of the Government.

Article 1. Scope of Regulation and Applicability

1. Scope of Regulation:

This Circular stipulates the determination of the need, sources, and methods of expenditure to implement:

a) Adjustments to the basic salary level and bonus system for individuals working in agencies, organizations, and units as prescribed in Decree No. 161/2026/NĐ-CP dated May 15, 2026 of the Government stipulating the basic salary level and bonus system for civil servants, public officials, and military personnel (hereinafter referred to as Decree No. 161/2026/NĐ-CP);

b) Adjustment of the subsidy fund for part-time workers at village-level administrative units and residential wards according to the quota prescribed by the Government's decree;

c) Adjustment of allowances for retired village cadres according to Decision No. 130/CP dated June 20, 1975 of the Council of Ministers and Decision No. 111-HĐBT dated October 13, 1981 of the Council of Ministers as prescribed in Decree No. 162/2026/NĐ-CP dated May 15, 2026 of the Government adjusting pensions, social insurance allowances, and monthly allowances (hereinafter referred to as Decree No. 162/2026/NĐ-CP).

2. Applicability:

a) Ministries, ministerial-level agencies, and other agencies at the central level;

b) People's Committees of provinces and centrally-administered cities;

c) Agencies, units, organizations, and individuals related to the matter.

Article 2. Determination of Financial Needs to Implement the Basic Salary Level and Bonus System Under Decree No. 161/2026/NĐ-CP and Adjusting Allowances for Retired Village Cadres Under Decree No. 162/2026/NĐ-CP

1. The determination of the subjects eligible for the basic salary level and bonus system under Decree No. 161/2026/NĐ-CP shall be carried out in accordance with the guidelines of the Ministry of Home Affairs and competent authorities; specifically:

a) The total number of civil servants, public officials, military personnel, and employees entitled to receive salaries from the state budget to determine the financial needs to implement the basic salary level and bonus system under Decree No. 161/2026/NĐ-CP in 2026 is the actual number present as of July 1, 2026 within the scope of the authorized staffing quota (or approved);

b) The number of subjects exceeding the authorized staffing quota (or approved) for 2026 will not be included in the total; relevant agencies and units are responsible for handling excess staffing in accordance with the law;

c) Individuals working under employment contracts as stipulated in Point c Clause 1 Article 2 of Decree No. 161/2026/NĐ-CP will not be included in the total; relevant agencies and units will allocate funds from the state budget and other legitimate sources to pay these individuals in accordance with Article 12 of Decree No. 111/2022/NĐ-CP dated December 30, 2022 of the Government regarding contracts for certain types of work in administrative agencies and public institutions.

2. The financial needs of ministries, central agencies, and provinces and centrally-administered cities shall be determined to include the following systems and policies:

a) Financial needs to implement the basic salary level and bonus system under Decree No. 161/2026/NĐ-CP for the subjects mentioned in Clause 1 of this Article, including salaries, allowances, contributions according to regulations (social insurance, unemployment insurance, health insurance), and bonus funds as prescribed. The method of determining salaries, allowances, and bonus funds shall be carried out in accordance with the guidelines of the Ministry of Home Affairs and competent authorities;

b) Health insurance premiums for dependents of officers, professional soldiers, non-commissioned officers, and soldiers in the Ministry of Defense; dependents of defense workers and public officials (belonging to units funded by the state budget); dependents of officers, non-commissioned officers in specialized positions, technical and professional non-commissioned officers, students of the Public Security Force, non-commissioned officers and soldiers serving on a fixed-term basis in the Public Security Force, public security workers, and dependents of personnel engaged in confidential work;

c) Responsibility allowance for members of all levels of party committees as stipulated in Decision No. 169-QĐ/TW dated June 24, 2008 of the Politburo; monthly allowance for serving activities of provincial-level party committees as stipulated in Decision No. 09-QĐ/VPTW dated September 22, 2017 of the Central Party Office;

d) Activity fees for representatives of people's councils at all levels;

đ) Support for the subsidy fund for part-time workers at village-level administrative units and residential wards based on the quota from the state budget;

e) In addition to the above contents, the financial needs of provinces and centrally-administered cities include the portion of the state budget allocated to implement:

- Policies on staff reduction, early retirement, and retirement waiting for those managed by localities as prescribed in Decree No. 154/2025/NĐ-CP dated June 15, 2025 of the Government on staff reduction, Decree No. 177/2024/NĐ-CP dated December 31, 2024 of the Government on the system and policies for cases of non-re-election, non-reappointment, and personnel who have ceased work and retired voluntarily, and other guiding documents of competent authorities; social insurance premiums for individuals retiring under Decree No. 178/2024/NĐ-CP dated December 31, 2024 of the Government on policies and systems for civil servants, public officials, employees, and military personnel in implementing the restructuring of the political system organization, Decree No. 67/2025/NĐ-CP dated March 15, 2025 of the Government amending and supplementing some articles of Decree No. 178/2024/NĐ-CP dated December 31, 2024 on policies and systems for civil servants, public officials, employees, and military personnel in implementing the restructuring of the political system organization.

- Additional allowance adjustment funds for retired village cadres are determined based on the actual number present as of July 1, 2026, the additional allowance increase prescribed in Decree No. 162/2026/NĐ-CP, and the guidelines of the Ministry of Home Affairs on adjusting monthly allowances.

- Additional funds (from a basic salary of 1.49 million VND/month to a basic salary of 2.34 million VND/month) for paying salaries, allowances, and contributions for the increased teaching staff in the 2024-2025 academic year according to the decision of the Central Organization Department on allocating staffing for 2025.

3. Financial needs to implement additional allowances, subsidies based on salary, rank, grade, or basic salary level issued by the Government, Prime Minister, and guidelines of central ministries and agencies after July 1, 2026 (if any) shall be incorporated into the financial needs to implement salary reform in 2026 and handled according to the provisions of this Circular.

4. Administrative agencies of the central government with special financial mechanisms and income shall implement in accordance with Article 4 of this Circular.

- The adjustment funding for additional allowances for village cadres who have retired shall be determined based on the actual number of beneficiaries present as of July 1, 2026, the additional allowance levels prescribed in Decree No. 162/2026/NĐ-CP, and the guidelines issued by the Ministry of Home Affairs regarding the adjustment of monthly allowances.

- The additional funding (from a base salary of 1.49 million VND/month to a base salary of 2.34 million VND/month) shall be used to pay salaries, allowances, and contributions for the additional teaching staff positions for the 2024-2025 academic year, as stipulated in the Decision of the Central Organization Committee on the allocation of staffing for 2025.

3. The funding requirements for implementing supplementary allowances, subsidies calculated based on rank, grade, or base salary, as promulgated by the Government and the Prime Minister, and the guidelines issued by central ministries and agencies after July 1, 2026 (if any), shall be incorporated into the funding needs for the 2026 salary reform and handled according to the provisions of this Circular.

4. Central administrative agencies with special financial mechanisms and income shall implement in accordance with the provisions of Article 4 of this Circular.

Article 3. Determining the sources of funds to implement the basic salary level and bonus system under Decree No. 161/2026/NĐ-CP and adjusting subsidies for retired village cadres under Decree No. 162/2026/NĐ-CP.

1. Sources of funds for implementing Decree No. 161/2026/NĐ-CP of Ministries and central agencies:

a) Utilize remaining funds from the 2025 salary reform that were not used up and transferred (if any);

b) Utilize 10% of the increased regular expenditure savings (excluding salaries, allowances attached to salaries, items with salary nature, and expenditures for personnel according to regulations) in the 2026 budget compared to the 2025 budget approved by the competent authority;

c) Utilize at least 40% of the retained revenue according to the regime in 2026 after deducting direct costs related to service provision and fee collection activities. Specifically, for revenues from providing medical examination, treatment, preventive healthcare, and other healthcare services by public health facilities, utilize at least 35% of the surplus revenue over expenses (after fulfilling obligations to the State as prescribed by law).

2. Sources of funds for implementing Decrees No. 161/2026/NĐ-CP and No. 162/2026/NĐ-CP of provinces and centrally-administered cities:

a) Utilize remaining funds from the salary reform up to the end of 2025 and transferred;

b) Utilize 70% of the increased local budget revenue in 2025 compared to the approved forecast by the Prime Minister (excluding land use fees, lottery proceeds; proceeds from state-owned enterprise shareholding and divestment managed by localities and other items excluded by the National Assembly's Resolution, the Prime Minister's Decision);

c) Utilize 50% of the increased local budget revenue forecasts for the years 2026, 2025, and 2024 compared to the previous year's approved forecast by the Prime Minister (excluding land use fees, lottery proceeds; proceeds from state-owned enterprise shareholding and divestment managed by localities and other items excluded by the National Assembly's Resolution, the Prime Minister's Decision);

d) Utilize 10% of the regular expenditure savings (excluding salaries, allowances, contributions attached to salaries, items with salary nature, and expenditures for personnel according to regulations) in the 2026 budget approved by the competent authority, including: 10% of the regular expenditure budget for 2023, 10% of the additional regular expenditure budget for 2024 compared to 2023, 10% of the additional regular expenditure budget for 2025 compared to 2024, and 10% of the additional regular expenditure budget for 2026 compared to 2025;

đ) Utilize local government budget funds saved from supporting regular activity expenses (salary expenses, activity expenses as prescribed by law) due to streamlining staffing and organizational restructuring to implement the two-level local administration model;

e) Utilize at least 40% of the retained revenue according to the regime in 2026 after deducting direct costs related to service provision and fee collection activities. Specifically, for revenues from providing medical examination, treatment, preventive healthcare, and other healthcare services by public health facilities, utilize at least 35% of the surplus revenue over expenses (after fulfilling obligations to the State as prescribed by law).

3. The scope of retained revenue subject to the provisions of Clause 1 and 2 of this Article shall be implemented as follows:

a) For fee revenues (included in the list of fees as prescribed by law on fees and charges): Utilize at least 40% of the retained fee revenue according to the regime after deducting direct costs related to service provision and fee collection activities (including costs already used to implement the basic salary level of 2,340,000 VND/month) as prescribed by law on fees and charges (direct costs for collection work shall not be deducted if they have been covered by the state budget);

b) For revenues from providing medical examination, treatment, preventive healthcare, and other healthcare services by public health facilities: Utilize at least 35% of the surplus revenue over expenses (after fulfilling obligations to the State as prescribed by law);

c) For service revenues (including tuition fees), joint venture activities, and other revenues: Utilize at least 40% of the surplus revenue over expenses (after fulfilling obligations to the State as prescribed by law).

4. Public institutions self-financing investment and regular expenses, and public institutions self-financing regular expenses: Implement as prescribed in Clause 4, Article 5 of Decree No. 161/2026/NĐ-CP.

5. The Central Budget will support the funding needs for implementing the basic salary level and bonus system for Ministries, central agencies, and localities after these entities have balanced the sources of funds specified in Clauses 1, 2, and 3 of this Article but still fail to meet the requirements as prescribed, except for entities specified in Clause 4 of this Article.

6. From 2027 onwards, after utilizing the sources as prescribed, Ministries, central agencies, and localities will aggregate the funding needs for implementing the basic salary level and bonus system under Decree No. 161/2026/NĐ-CP and monthly subsidy adjustments for retired village cadres under Decree No. 162/2026/NĐ-CP together with the annual state budget forecast, and submit them to the finance authorities at the same level as prescribed.

Article 4. Additional Salary and Bonus System for Administrative Agencies of the Central Government with Special Financial Mechanisms and Income

1. The determination of additional salary, income, and bonus system for officials, civil servants, and workers in agencies and units with special financial mechanisms and income from July 1, 2026, shall be implemented as prescribed in Articles 3 and 4 of Decree No. 161/2026/NĐ-CP.

2. The sources of funds to ensure the salary and bonus fund for 2026 (including the increase due to salary and bonus reform) for these agencies and units shall come from regular operating funds as prescribed in specialized laws, Resolutions of the Standing Committee of the National Assembly, Resolutions of the Government, Decisions of the Prime Minister, and other relevant documents concerning the financial mechanism and income linked to the special characteristics of administrative state agencies.

In cases where agencies and units cannot balance and allocate funds for the 2026 salary reform and bonuses from the financial mechanism and income sources mentioned above to implement the general salary and bonus system, the agencies and units shall review and calculate the additional funding needs to ensure the implementation of the general salary and bonus system, and submit a document to the Ministry of Finance within the time limit prescribed in Article 5 of this Circular for consolidation and submission to the competent authority for consideration and decision.

Article 5. Report on funding requirements and sources for implementing Decree No. 161/2026/NĐ-CP and Decree No. 162/2026/NĐ-CP

Ministries, central agencies, and provinces and centrally-administered cities (including those that have ensured sufficient funding to implement) shall be responsible for examining and compiling funding requirements and sources for implementing Decree No. 161/2026/NĐ-CP and Decree No. 162/2026/NĐ-CP in accordance with regulations and submit the report to the Ministry of Finance no later than September 15, 2026, for consolidation and submission to the competent authority to supplement any insufficient funds (if any).

(Ministries and central agencies shall submit reports on funding requirements and sources using Form No. 1 and 3; provinces and centrally-administered cities shall submit reports on funding requirements and sources using Forms No. 2a, 2b, 2c, 2d, 2đ, 4a, and 4b issued together with this Circular).

Article 6. Payment methods, accounting systems, and settlement of funds for implementing Decree No. 161/2026/NĐ-CP and Decree No. 162/2026/NĐ-CP

1. Ministries and central agencies shall direct and guide units to proactively use available funds as prescribed to pay salaries and allowances to civil servants, public officials, and employees in accordance with established regulations.

2. For provinces and centrally-administered cities with more funding than required to implement Decree No. 161/2026/NĐ-CP and Decree No. 162/2026/NĐ-CP, they shall proactively use local salary reform funds to supplement the budgetary funds for their own budgetary units and subordinate budgets that lack funding.

3. For regions requiring more funding to implement the provisions of Decree No. 161/2026/NĐ-CP and Decree No. 162/2026/NĐ-CP than provided under this Circular:

Budget-using units may proactively use the 2026 budget allocation and retained revenue as prescribed by law to promptly pay salaries, bonuses, allowances, and additional subsidies to the specified groups as stipulated in this Circular; report to the superior management agency about any remaining funding needs (if any) for processing according to regulations.

4. Accounting and Settlement: The accounting and settlement of funds for paying salaries, allowances, subsidies, and bonuses to the specified groups as stipulated in this Circular shall be carried out in accordance with the State Budget Law and other current laws.

Article 7. Implementation Organization

1. This Circular takes effect from July 1, 2026.

2. Circular No. 62/2024/TT-BTC dated August 20, 2024, of the Ministry of Finance guiding the determination of funding requirements, sources, and payment methods for implementing adjustments to the basic wage level pursuant to Decree No. 73/2024/NĐ-CP dated June 30, 2024, of the Government and adjustments to monthly subsidies for retired village cadres pursuant to Decree No. 75/2024/NĐ-CP dated June 30, 2024, of the Government shall cease to be effective from the date this Circular takes effect.

3. In cases where the legal normative documents cited in this Circular are amended, supplemented, or replaced by other legal normative documents, the provisions of the amending, supplementary, or replacing documents shall apply.

4. Based on the provisions of Decree No. 161/2026/NĐ-CP, Decree No. 162/2026/NĐ-CP, and the guidance in this Circular, ministries, central agencies, and provinces and centrally-administered cities shall be responsible for:

a) Organizing, guiding, and compiling funding requirements and sources for implementing salary policies for agencies, units, and subordinate levels; adjusting the allowance fund for non-professional staff at villages and residential wards according to the quota, and submitting it to the Ministry of Finance in accordance with this Circular;

b) Determining and allocating sufficient and timely funding to pay the specified groups in accordance with established regulations and guidance in this Circular;

c) Based on the specific circumstances of the agency or region, guiding the time and reporting forms for units and subordinate budget levels in compliance with the regulations on consolidation and reporting to the Ministry of Finance as stipulated in this Circular;

d) Being responsible for the content and data in the reports submitted to the Ministry of Finance.

During implementation, if there are any difficulties, ministries, central agencies, and provinces and centrally-administered cities shall submit documents to the Ministry of Finance for prompt review and resolution./.

REPORT ON FUNDING REQUIREMENTS FOR IMPLEMENTING DECREE NO. 161/2026/NĐ-CP IN 2026

(Attached to Circular No. 66/2026/TT-BTC dated June 16, 2026, of the Minister of Finance)

Unit: Million VND

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