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Subjects Expected to Apply for Base Salary Increase is a question of interest to many cadres, civil servants, public employees, and people receiving salaries from the state budget in the near future. Correctly identifying the applicable subjects is important in ensuring salary rights as well as the proactiveness of agencies and units in financial-personnel work. The following article will clarify the groups of subjects expected to apply the base salary increase policy according to legal regulations.

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ToggleBase salary is the amount of money prescribed by the State, used as a basis for calculating salaries, allowances, operating expenses, living expenses, and regimes/deductions based on salary for cadres, civil servants, public employees, and subjects receiving salaries from the state budget. Although the law does not have an official definition, it can be understood as the foundation for determining income and remuneration in the public sector.
Currently, the base salary also plays an important role in adjusting salary policies, ensuring suitability with budget capabilities and the socio-economic situation. According to Clause 1, Article 3 of Decree 73/2024/ND-CP, the base salary is used as a basis for:
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The subjects entitled to base salary increase from March 2026 as expected are firstly determined based on the adjustment policy in Official Dispatch No. 38/TTg-QHDP of the Prime Minister. Based on this orientation, specific applicable groups are cross-checked according to Article 2 of Decree 73/2024/ND-CP, focusing on cadres, civil servants, public employees, and subjects receiving salaries from the state budget.
Simultaneously, according to the content of the above dispatch, the scope of adjustment is also oriented to expand to people receiving pensions and social allowances according to the law. According to Article 2 of Decree 73/2024/ND-CP, applicable subjects include:

The Government is the highest authority in deciding and promulgating the base salary. Based on Clause 4, Article 3 of Decree 73/2024/ND-CP, the Government adjusts the salary level after reporting to the National Assembly for consideration. This decision is based on budget capability, economic growth rate, and consumer price index.
Currently, the Ministry of Home Affairs plays the main advisory role in building adjustment plans. According to Official Dispatch 38/TTg-QHDP, the Ministry of Home Affairs is responsible for reporting to the Prime Minister in March 2026.
The coordination between the Ministry of Finance and the Ministry of Home Affairs helps balance budget resources for implementation. Legal documents such as Decrees will be tools for direct implementation nationwide. State management agencies strictly supervise to ensure the new salary is paid on time.
Long Phan Consulting Company provides in-depth consulting services related to applying base salary in the public sector, meeting the needs of cadres, civil servants, public employees, and units using the state budget. Our team of specialists directly analyzes, updates, and explains new salary policies based on legal documents. We structure our support into the following key areas:
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Below are some frequently asked questions regarding subjects expected to apply for base salary increase; please refer to them:
To date, the Decree stipulating the new basic salary for 2026 is still under development. Therefore, the latest document currently in effect regarding the basic salary for civil servants, public employees, and workers in 2026 is Decree 73/2024/ND-CP, with a basic salary of VND 2,340,000 per month.
(Legal basis: Clause 3, Article 3 of Decree 73/2024)
No, the base salary only applies to the public sector; for private businesses, wages are adjusted based on the regional minimum wage and the terms of the employment contract.
(Legal basis: Article 2 of Decree 73/2024/ND-CP and the 2019 Labor Code.)
Yes, because seniority allowance is usually calculated as a percentage of the current salary (which is based on the base salary) as stipulated in Article 6 of Decree 2004/ND-CP, when the base salary increases, the absolute value of this allowance also increases accordingly.
(Legal basis: Point a, Clause 1, Article 3 of Decree 73/2024/ND-CP.)
Yes, part-time workers at the commune, village, and neighborhood levels are among the groups subject to the basic salary level for calculating living expenses.
(Legal basis: Point k, Clause 1, Article 2 of Decree 73/2024/ND-CP.)
It is possible that the monthly maternity allowance for employees is set at 100% of the average salary used as the basis for mandatory social insurance contributions for the six months preceding maternity leave. The maternity allowance is not calculated directly based on the base salary, but rather on a reference level. Therefore, an increase in the base salary will only change the maternity allowance if and only if the reference level is adjusted accordingly.
(Legal basis: Articles 58 and 59 of the Social Insurance Law 2024 and Article 3 of Decree 73/2024/ND-CP.)
According to the guidelines in Official Letter 38/TTg-QHĐP, the Government will consider adjusting pensions and social insurance benefits in line with the roadmap for increasing the base salary.
(Legal basis: Official Letter 38/TTg-QHĐP of 2026.)
The agency or unit directly responsible for management shall make payments based on the state budget allocation or retained revenue from its operations as prescribed.
(Legal basis: Decree 73/2024/ND-CP and regulations on budget decentralization.)
Timely understanding of regulations on subjects entitled to income adjustment is an important basis for protecting legal rights. Long Phan Consulting Company is ready to support and answer detailed questions via hotline 1900636389









Note: The content of the articles published on the website of Long Phan Investment Consulting Company is for reference only regarding the application of legal policies. Depending on the time, subject, and amendments, supplements, and replacements of legal policies and legal documents, the consulting content may no longer be appropriate for the situation you are facing or need legal advice on. In case you need specific and in-depth advice according to each case or incident, please contact us through the methods below. With our enthusiasm and dedication, we believe that Long Phan will be a reliable solution provider for our clients.
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