Source: Internet

From January 1, 2026, several new policies related to salaries will officially take effect, directly impacting the rights of the citizens.

Increase in Regional Minimum Wage

Decree 293/2025 was issued by the Government to regulate the minimum wage for employees working under labor contracts, applicable from January 1, 2026.

Accordingly, the monthly regional minimum wage is adjusted upward compared to current levels as follows:

Region I: 5,310,000 VND/month (increase of 350,000 VND).

Region II: 4,730,000 VND/month (increase of 320,000 VND).

Region III: 4,140,000 VND/month (increase of 280,000 VND).

Region IV: 3,700,000 VND/month (increase of 250,000 VND).

Similarly, the regional hourly minimum wage is also adjusted upward: Region I increases from 23,800 VND/hour to 25,500 VND/hour, Region II from 21,200 VND/hour to 22,700 VND/hour, Region III from 18,600 VND/hour to 20,000 VND/hour, and Region IV from 16,600 VND/hour to 17,800 VND/hour.

The applicable subjects include all employees working under contracts and employers as per the Labor Code, including enterprises, agencies, organizations, cooperatives, households, and individuals who hire labor.

Teachers Ranked at the Highest Salary Scale

The 2025 Teacher Law takes effect from January 1, 2026, with many prominent support and preferential policies to affirm the status and role of teachers.

For teachers in public educational facilities, teacher salaries are ranked highest within the administrative career salary scale system. Professional preference allowances and other allowances based on the nature of the work or region are provided according to law.

Teachers at the preschool level; teachers working in ethnic minority areas, mountainous regions, borders, islands, and areas with especially difficult socio-economic conditions; teachers in specialized schools; teachers implementing inclusive education; and teachers in certain specific sectors enjoy higher salary and allowance regimes compared to teachers working in normal conditions.

For teachers in non-public educational facilities, salaries are implemented according to labor law regulations.

Teachers working in sectors with specific regimes enjoy those specific regimes according to law and only enjoy the single highest level if those policies overlap with teacher-specific policies.

Amendments and Supplements to Special Allowances

Circular 24/2025 of the Ministry of Home Affairs takes effect from January 1, 2026, amending and supplementing certain contents of Circular No. 09/2005 guiding the implementation of special allowance regimes for officials, civil servants, and the armed forces.

Accordingly, individuals working in offshore islands and border areas with especially difficult living conditions specified in the appendix issued with this Circular are entitled to special allowances, including:

Officers, professional soldiers, non-commissioned officers, soldiers, cadres, civil servants, and employees already ranked according to the State-prescribed salary scales, workers on the payroll of agencies and units under the Vietnam People's Army, People's Public Security, and cryptographic organizations.

Officials, civil servants, and contract workers (including those in their probationary period) already ranked according to the State-prescribed salary scales working in state agencies, state public service units, associations, and non-governmental organizations established by decisions of competent authorities.

The new Circular also replaces the "Appendix listing offshore and border areas applicable for special allowances" issued with Circular No. 09/2005 with the "Appendix listing areas applicable for special allowances" issued with this Circular.

Increasing Personal Tax Relief

Resolution 110/2025 of the National Assembly Standing Committee takes effect from January 1, 2026, and applies from the 2026 tax year.

Accordingly, the Resolution adjusts the personal tax relief (family deduction) levels for personal income tax as follows:

- Deduction for the taxpayer is 15.5 million VND/month (186 million VND/year).

- Deduction for each dependent is 6.2 million VND/month.