Recently, the Government of Vietnam has issued Decree 94/2013/ND-CP detailing the implementation of the National Reserve Law.
How are preferential allowances regulated at national reserve units? (Illustrative image)
To be specific, Decree 94/2013/ND-CP stipulates that individuals directly performing national reserve tasks at national reserve units under the specialized national reserve agency and individuals directly engaged in national reserve tasks at national reserve units under the Ministry of National Defense and Ministry of Public Security are entitled to a professional preferential allowance. The levels of preferential allowance are as follows:
- A preferential allowance rate of 25% applies to officials in specialized national reserve sectors.- A preferential allowance rate of 15% applies to officials in other sectors who directly perform tasks at the Sub-Department of State Reserves, the office of the Regional State Reserve Department under the specialized national reserve agency; individuals directly engaged in national reserve tasks at national reserve units under the Ministry of National Defense and Ministry of Public Security.
The professional preferential allowance levels stipulated in this Article are calculated based on the current salary scale, grade including position allowances, seniority allowances exceeding the grade (if any), and are paid monthly together with the salary. These allowances are not used to calculate contributions to or benefits from social insurance, health insurance, and unemployment insurance.
Note: Individuals working on national reserve tasks as stipulated, if receiving multiple allowances of the same type, will only receive the highest preferential allowance.
For details, please refer to Decree 94/2013/ND-CP, effective October 10, 2013.
Ty Na
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