According to Article 4 of Circular No. 1/2025/TT-BNV (as amended and supplemented by Circular No. 002/2025/TT-BNV), the group of subjects eligible for early retirement includes:
– Leaders and managers among civil servants and public employees who wish to retire to facilitate organizational restructuring;
– Civil servants, public employees, and armed forces personnel who are less than five years away from the retirement age and are not directly affected by organizational restructuring but need to be streamlined to improve the quality of the team;
– Employees of associations assigned by the Party and the State, whose positions are affected by organizational mergers;
– Officials who are not eligible for re-election or reappointment and wish to retire early, from 30 months up to five years before the retirement age.
Similar to those who retire under the regular regime, early retirees under Decree No. 178/2024/ND-CP (as amended and supplemented by Decree No. 67/2025/ND-CP) will be entitled to a one-time allowance if their social insurance contribution period exceeds the prescribed limit to receive the maximum pension of 75% of the average salary.
Specifically, to receive the maximum pension, female employees must have a mandatory social insurance contribution period of 30 years, while male employees must have a contribution period of 35 years.
Accordingly, the corresponding allowance is 0.5 months of the average salary for each year in excess.
According to Decree 178/2024/ND-CP, civil servants with at least 20 years of work experience and mandatory social insurance contributions are entitled to a range of benefits when they retire early. Illustrative image: TL
Policies for early retirees to enjoy
According to Article 7 of Decree No. 178/2024/ND-CP, early retirees shall enjoy the following regimes:
One-time retirement allowance for early retirement:
– For those who retire within the first 12 months from the date of issuance of the organizational restructuring decision by the competent authority:
In case the age is from 5 years or less to the retirement age, an allowance of 01 month of current salary multiplied by the number of months of early retirement compared to the retirement age shall be granted.
In case the age is over 5 years to 10 years until the retirement age, an allowance of 0.9 months of current salary multiplied by 60 months shall be granted.
– For those who retire from the 13th month onwards from the date of issuance of the organizational restructuring decision by the competent authority, an allowance equal to 0.5 times the allowance specified at Point a of Clause 1 of this Article shall be granted.
Enjoy early retirement policies based on the period of work with mandatory social insurance contributions and the number of years of early retirement as follows:
– In case the age is from 2 years to 5 years until the retirement age and there is sufficient period of work with mandatory social insurance contributions to enjoy retirement benefits according to the law on social insurance, in addition to enjoying the retirement regime according to the law on social insurance, the following regimes shall also be applied:
No reduction in the retirement rate due to early retirement;
An allowance of 05 months of current salary for each year of early retirement compared to the retirement age;
An allowance of 05 months of current salary for the first 20 years of work with mandatory social insurance contributions. From the 21st year onwards, for each year of work with mandatory social insurance contributions, an allowance of 0.5 months of current salary shall be granted.
– In case the age is over 5 years to 10 years until the retirement age and there is sufficient period of work with mandatory social insurance contributions to enjoy retirement benefits according to the law on social insurance, in addition to enjoying the retirement regime according to the law on social insurance, the following regimes shall also be applied:
No reduction in the retirement rate due to early retirement;
An allowance of 04 months of current salary for each year of early retirement compared to the retirement age;
An allowance of 05 months of current salary for the first 20 years of work with mandatory social insurance contributions. From the 21st year onwards, for each year of work with mandatory social insurance contributions, an allowance of 0.5 months of current salary shall be granted.
– In case the age is from 2 years to 5 years until the retirement age and there is sufficient period of work with mandatory social insurance contributions to enjoy retirement benefits according to the law on social insurance, including at least 15 years of working in heavy, toxic, dangerous, or especially heavy, toxic, and dangerous jobs listed by the Ministry of Labour, Invalids and Social Affairs, or at least 15 years of working in areas with particularly difficult socio-economic conditions issued by the Ministry of Labour, Invalids and Social Affairs, including the time working in places with a regional allowance coefficient of 0.7 or higher before January 1, 2021, in addition to enjoying the retirement regime according to the law on social insurance, the following regimes shall be applied:
No reduction in the retirement rate due to early retirement;
An allowance of 05 months of current salary for each year of early retirement compared to the retirement age;
An allowance of 05 months of current salary for the first 20 years of work with mandatory social insurance contributions. From the 21st year onwards, for each year of work with mandatory social insurance contributions, an allowance of 0.5 months of current salary shall be granted.
– In case the age is less than 2 years until the retirement age and there is sufficient period of work with mandatory social insurance contributions to enjoy retirement benefits according to the law on social insurance, the retirement regime according to the law on social insurance shall be applied, and there will be no reduction in the retirement rate due to early retirement.
– In case the age is less than 2 years until the retirement age and there is sufficient period of work with mandatory social insurance contributions to enjoy retirement benefits according to the law on social insurance, including at least 15 years of working in heavy, toxic, dangerous, or especially heavy, toxic, and dangerous jobs listed by the Ministry of Labour, Invalids, and Social Affairs, or at least 15 years of working in areas with particularly difficult socio-economic conditions issued by the Ministry of Labour, Invalids, and Social Affairs, including the time working in places with a regional allowance coefficient of 0.7 or higher before January 1, 2021, the retirement regime according to the law on social insurance shall apply, and there will be no reduction in the retirement rate due to early retirement.
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