Ministry of Finance of Vietnam guides early retirement policy under the Decree 178: What authority and responsibility does the Ministry of Finance of Vietnam have in fee and charge management in Vietnam?

Ministry of Finance of Vietnam guides early retirement policy under the Decree 178

On February 14, 2025, the Ministry of Finance of Vietnam issued Official Dispatch 1767/BTC-TCCB in 2025 Download to guide the implementation of the early retirement, termination policy as stipulated by Decree 178/2024/ND-CP, applicable to organizations, units under the Ministry of Finance of Vietnam.

>>>View details of Official Dispatch 1767/BTC-TCCB in 2025 here

The scope, subjects applied for early retirement, termination policies according to Decree 178/2024/ND-CP include:

Civil servants, public employees; individuals working under labor contract policies as per labor law before January 15, 2019, and those working under labor contract policies applied similarly to officials (hereinafter referred to as employees) within organs, organizations, units of the Ministry of Finance of Vietnam due to organizational restructuring, include:

- Administrative organizations under the management scope of the Ministry of Finance of Vietnam;

- Public service providers under the organizational structure of the Ministry of Finance of Vietnam;

- Other public service providers not under the organizational structure of the Ministry of Finance of Vietnam completing organizational restructuring or manpower restructuring within 12 months from the decision by the authorized level.

Ministry of Finance of Vietnam guides early retirement policy under the Decree 178: What authority and responsibility does the Ministry of Finance of Vietnam have in fee and charge management in Vietnam? (Image from the Internet)

What are the conditions and criteria for resolving early retirement, employment termination policies in Vietnam?

According to section 2 of Official Dispatch 1767/BTC-TCCB in 2025 Download providing guidance on conditions, criteria for resolving policies, early retirement, employment termination are as follows:

*Subjects required to terminate employment:

Criteria to determine subjects required to terminate employment are as follows:

Failing to meet the requirements for evaluation criteria stipulated in Clauses 1, 2, 3 Article 6 of Decree 178/2024/ND-CP.

(Specific evaluation criteria will be guided by the Ministry of Finance of Vietnam in another document.)

*Subjects voluntarily terminating employment:

Civil servants, public employees, workers who voluntarily apply for early retirement or termination meet one of the following conditions:

(1) Early retirement in cases of remaining work duration until retirement age being 10 years or less to the retirement age stipulated in Appendix I issued with Decree 135/2020/ND-CP or 5 years or less to the retirement age stipulated in Appendix II issued with Decree 135/2020/ND-CP and having sufficient working time paying compulsory social insurance to enjoy retirement pension according to the provisions of the law on Social Insurance.

(2) Termination of employment when meeting one of the following conditions:

- Civil servants, public employees holding leadership, management positions in units having surplus leadership, management positions compared to the stipulations of the Communist Party, State, or public officials and employees not continuing to hold lower leadership, management positions after arrangement.

- Civil servants, public employees, workers with performance ratings in 2 out of the last 3 years not higher than completed tasks (except in cases having consecutive years with ratings below completed tasks).

- Civil servants, public employees, workers in the preceding year or in the year of policy consideration for termination due to illness with verification from the Social Insurance agency and medical establishment according to regulations with leave days equal to or exceeding 50 days as per regulations in the Social Insurance Law or suffering from diseases listed for long-term treatment according to the regulations in the Social Insurance Law.

- Changes in legal regulations leading to not meeting the training requirements for the job position, official rank standards, public employee professional title standards, leadership, and management title standards; the agency arranges another employment position but the individual voluntarily terminates employment.

- Other conditions specific to the unit (if any). The unit director has an organized structure, the State Securities Commission, public service providers under the Ministry of Finance of Vietnam specifically guide the specific conditions within the unit system as a basis to determine subjects eligible for policy benefits.

- In the case of reviewing, arranging all the aforementioned cases but still insufficient to reduce officials and public employees as required by the competent authority, if other individuals have appropriate reasons and comply with the stipulations of the Communist Party, State, the direct management agency, organization, unit uses officials and public employees reports to the competent agency, organization, unit for approval of early retirement, termination according to the consideration and decision-making level.

What authority and responsibility does the Ministry of Finance of Vietnam have in fee and charge management?

Based on Article 18 of the Law on Fees and Charges 2015, regulations on authority and responsibility of the Government of Vietnam, are as follows:

- Unified state management on fees and charges.

- Between National Assembly sessions, propose amendments, supplements, abolishments of fee, charge items to the Standing Committee of the National Assembly for consideration and decision-making.

- Stipulate collection rates, exemptions, reductions, collection procedures, management, and use of fee, charge items within authority.

- Propose to the Standing Committee of the National Assembly on the regulation of collection rates, exemptions, reductions, collection, management, and use of court fees and charges.

- Guide consistent implementation of fees, charges in the Fee and Charge List issued together with the Law on Fees and Charges 2015.