Detailed Guidance on the Calculation of Salary Levels, Rank Allowances, Position Allowances, and Other Benefits Applicable to Military Personnel from 1 July 2026 under Circular No. 74/2026/TT-BQP and the Latest Decree No. 161/2026/ND-CP
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Accordingly, Circular No. 74/2026/TT-BQP provides guidance on the implementation of the statutory pay rate applicable to individuals receiving salaries, military rank allowances, or living allowances funded by the State budget within agencies and units under the Ministry of National Defence, as follows:
Applicable Subjects
- Officers, professional servicemen, defence workers, defence public employees, and defence civil servants.
- Cryptographic personnel who are not military personnel or officers/non-commissioned officers of the People's Public Security Forces, and other personnel working within cryptographic organizations.
- Non-commissioned officers, enlisted soldiers, and cryptographic students receiving allowances or living allowances.
- Individuals employed under labour contracts whose salaries are determined in accordance with Decree No. 204/2004/ND-CP on the salary regime applicable to officials, civil servants, public employees, and members of the armed forces.
Image 1. Guidance on Determining Salary Levels, Allowances, and Benefits Applicable to Military Personnel from 1 July 2026_Hotline: 0972118764
Calculation of Salaries, Allowances, and Benefits in the Military
The methods for calculating salaries, military rank allowances, other allowances, and benefits applicable to the subjects specified in Article 2 of Circular No. 74/2026/TT-BQP are as follows:
- Basic Salary
|
Basic Salary Effective from 1 July 2026 |
= |
Statutory Pay Rate of VND 2,530,000 per month |
X |
Current Salary Coefficient (including any retained salary differential coefficient, if applicable) |
- Military Rank Allowance for Non-Commissioned Officers, Enlisted Soldiers, and Cryptographic Student
|
Military Rank Allowance Effective from 1 July 2026 |
= |
Statutory Pay Rate of VND 2,530,000 per month |
X |
Current Military Rank Allowance Coefficient |
- Allowances Calculated Based on a Coefficient
|
Allowance Amount Effective from 1 July 2026 |
= |
Statutory Pay Rate of VND 2,530,000 per month |
X |
Allowance Coefficient Applicable under the Relevant Regulations |
For the regional allowance applicable to non-commissioned officers, enlisted soldiers, and cryptographic students:
|
Regional Allowance Effective from 1 July 2026 |
= |
Private Soldier Rank Allowance (calculated based on the statutory pay rate of VND 2,530,000 per month) |
X |
Allowance Coefficient Applicable under the Relevant Regulations |
For Salary Earners :
|
Seniority Allowance Beyond the Salary Scale Effective from 1 July 2026 |
= |
Salary of the Final Salary Step within the Relevant Salary Grade or Position |
X |
Salary of the Final Salary Step within the Relevant Salary Grade or Position
|
+ For Non-Commissioned Officers, Enlisted Soldiers, and Cryptographic Students :
|
Allowance Amount Effective from 1 July 2026 |
= |
Current Military Rank Allowance, plus Leadership Position Allowance (if any), calculated based on the statutory pay rate of VND 2,530,000 per month |
X |
Percentage Rate of the Allowance Prescribed by Law
|
- Benefits Calculated Based on the Statutory Pay Rate
|
Benefit Amount Effective from 1 July 2026 |
= |
Statutory Pay Rate of VND 2,530,000 per month |
X |
Statutory Pay Rate of VND 2,530,000 per month
|
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Image 2. Guidance on Determining Salary Levels, Allowances, and Benefits Applicable to Military Personnel from 1 July 2026_Hotline: 0972118764
Important Notes on the Application of the New Military Salary Schedule
When calculating salaries, allowances, and benefits under the new remuneration regime effective from 01 July 2026, military financial authorities and military personnel should take note of the following:
- Significant Increase in the Statutory Base Salary:
Effective from 01 July 2026, the statutory base salary shall be increased from VND 2.34 million to VND 2.53 million per month (an increase of approximately 8.1%), in accordance with Decree No. 161/2026/ND-CP. - Effective Date of Entitlement:
All salary rates, allowances, and benefits calculated pursuant to the formulas prescribed under the applicable regulations shall be uniformly implemented from 01 July 2026. - Allowances and Benefits Prescribed as Fixed Monetary Amounts:
Allowances and benefits stipulated as specific fixed monetary amounts (rather than being calculated based on the statutory base salary or salary coefficients) shall remain unchanged and continue to be applied in accordance with the current regulations of the Ministry of National Defence and the Government. - Detailed Salary Schedule:
The specific salary levels, allowances, and entitlements applicable to commissioned officers, professional military personnel, non-commissioned officers, and enlisted soldiers are prescribed in detail in Appendix I attached to Circular No. 74/2026/TT-BQP.
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