Decree 381/2026/ND-CP official-duty allowances for cadres and civil servants in Party, State, Vietnam Fatherland Front agencies and socio-political organisations

DECREE

Providing official-duty allowances for cadres and civil servants working in agencies of the Party, the State, the Vietnam Fatherland Front, and socio-political organisations attached to the Vietnam Fatherland Front in communes, wards and special zones

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

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

Pursuant to Law No. 80/2025/QH15 on Cadres and Civil Servants;

At the proposal of the Minister of Home Affairs;

The Government promulgates the Decree providing official-duty allowances for cadres and civil servants working in agencies of the Party, the State, the Vietnam Fatherland Front, and socio-political organisations attached to the Vietnam Fatherland Front in communes, wards and special zones.

Article 1. Scope of regulation

This Decree provides the regime of official-duty allowances applicable to cadres and civil servants working in agencies of the Party, the State, the Vietnam Fatherland Front, and socio-political organisations attached to the Vietnam Fatherland Front in communes, wards, and special zones (below referred to as the commune level).

Article 2. Subjects of application

Cadres and civil servants working in agencies of the Party, the State, the Vietnam Fatherland Front, and socio-political organisations attached to the Vietnam Fatherland Front in communes, wards, and special zones (below referred to as commune-level cadres and civil servants).

Article 3. Official-duty allowance levels

1. An official-duty allowance level equal to 55% of the currently receivable salary level plus the leadership position-based allowance and the allowance for seniority beyond the salary bracket (if any) shall apply to commune-level cadres and civil servants who are not entitled to salaries and additional incomes under the provincial-level People’s Councils’ Resolutions on the payment of salaries and additional incomes.

2. An official-duty allowance level equal to 25% of the currently receivable salary level plus the leadership position-based allowance and the allowance for seniority beyond the salary bracket (if any) shall apply to commune-level cadres and civil servants who are entitled to salaries and additional incomes under the provincial-level People’s Councils’ Resolutions on the payment of salaries and additional incomes.

3. In case a commune-level cadre or civil servant specified in Clause 2 of this Article receives a salary and additional income at a level lower than the official-duty allowance level of 55%, he/she shall be entitled to the difference to bring his/her allowance up to the level of 55%.

Article 4. Principles of application

1. Official-duty allowances shall be paid together with monthly salaries and may not be used as a basis for calculating contributions to, or benefits from, social insurance and health insurance.

2. Periods not counted for entitlement to official-duty allowances include:

a/ The period of overseas business trips, work or study during which 40% of salary is receivable under Clause 4, Article 8 of the Government’s Decree No. 204/2004/ND-CP of December 14, 2004, on the salary regimes applicable to cadres, civil servants, public employees and armed forces personnel;

b/ The period of unpaid leave of 1 consecutive month or longer;

c/ The period of leave during which social insurance allowances are received in accordance with the law on social insurance;

d/ The period of temporary suspension from work or temporary custody or detention.

3. Commune-level cadres and civil servants who cease working in agencies of the Party, the State, the Vietnam Fatherland Front, or socio-political organisations attached to the Vietnam Fatherland Front in communes, wards, and special zones shall cease to be entitled to the official-duty allowances specified in this Decree from the month following their month of work cessation.

Article 5. Funding sources

Funds for payment of the official-duty allowances specified in this Decree shall be covered by the state budget and included in the annual salary reform needs of localities.

Article 6. Effect

1. This Decree takes effect on the date of its signing.

2. The allowance regimes specified in this Decree shall apply from July 1, 2026, until the implementation of the salary policy reform.

3. Commune-level cadres and civil servants entitled to the official-duty allowance levels specified in Clauses 1 and 3, Article 3 of this Decree who, during the period from July 1, 2026, until the effective date of this Decree, receive official-duty allowances at a level lower than 55% shall be entitled to the difference to bring their allowances up to the level of 55%.

4. To annul the provisions concerning commune-level cadres and civil servants of the Government’s Decree No. 34/2012/ND-CP of April 15, 2012, on official-duty allowance regimes.

Article 7. Implementation responsibility

1. The Ministry of Home Affairs shall guide, urge, monitor and inspect the implementation of this Decree.

2. Ministers, heads of ministerial-level agencies, Chairpersons of provincial-level People’s Committees, and related agencies, organisations and individuals shall implement this Decree.

On behalf of the Government

For the Prime Minister

Deputy Prime Minister

PHAM THI THANH TRA