According to the provisions in Decree 178/2024/ND-CP and Circular 1/2025/TT-BNV, civil servants and public employees who are authorized by competent authorities to retire early or leave work (either voluntary retirement or early termination of work) are entitled to benefits such as: one-time retirement allowance, early retirement allowance, severance pay, etc.

The calculation of the benefits for civil servants and public employees in different cases of leaving work is as follows:

1. Calculation of benefits for early retirement: 

For those who meet the conditions and are authorized by competent authorities to retire early compared to the retirement age specified in Appendix I or Appendix II attached to Decree 135/2020/ND-CP, they are entitled to immediately receive the pension according to the social insurance laws without any reduction in the pension rate due to early retirement. Additionally, they are entitled to a one-time retirement allowance, specifically as follows:

(1) For those who have 2 to 5 years remaining until the retirement age: They are entitled to receive the following three allowances:

* One-time retirement allowance for the early retirement months:

- For those who retire within the first 12 months: One-time retirement allowance = Monthly salary received × 1.0 × Number of months of early retirement

- For those who retire from the 13th month onward: One-time retirement allowance = Monthly salary received × 0.5 × Number of months of early retirement

* Allowance for the number of years of early retirement: 

For each year of early retirement (a full 12 months), they are entitled to 5 months' salary. Allowance for the number of years of early retirement = Monthly salary received × 5 × Number of years of early retirement

* Allowance for the period of employment with mandatory social insurance contributions: 

For the first 20 years of work with mandatory social insurance contributions, they receive an allowance of 5 months' salary; for the remaining years (from the 21st year onward), each year is entitled to an allowance of 0.5 months' salary. Allowance based on the period of employment with mandatory social insurance contributions = Monthly salary received × 5 (for the first 20 years) + 0.5 × Number of remaining years of work with mandatory social insurance contributions from the 21st year onward

(2) For those who have more than 5 years but less than 10 years remaining until retirement: 

They are entitled to receive the following three allowances:

* One-time retirement allowance for the early retirement months:

- For those who retire within the first 12 months: One-time retirement allowance = Monthly salary received × 0.9 × 60 months

- For those who retire from the 13th month onward: One-time retirement allowance = Monthly salary received × 0.45 × 60 months

* Allowance for the number of years of early retirement: For each year of early retirement (a full 12 months), they are entitled to 4 months' salary. Allowance for the number of years of early retirement = Monthly salary received × 4 × Number of years of early retirement

* Allowance for the period of employment with mandatory social insurance contributions: 

For the first 20 years of work with mandatory social insurance contributions, they receive an allowance of 5 months' salary; for the remaining years (from the 21st year onward), each year is entitled to an allowance of 0.5 months' salary. Allowance based on the period of employment with mandatory social insurance contributions = Monthly salary received × 5 (for the first 20 years) + 0.5 × Number of remaining years of work with mandatory social insurance contributions from the 21st year onward

Note: In cases where there are less than 2 years remaining until retirement, the individual will receive a one-time retirement allowance for the early retirement months as calculated for those who retire within the first 12 months as specified in point a, Clause 1, Article 4 of Circular 1/2025/TT-BNV.

(Article 4 of Circular 1/2025/TT-BNV and Article 7 of Decree 178/2024/ND-CP)

2. Calculation of benefits for voluntary resignation:

Civil servants, public employees, and communal-level civil servants who are authorized by the competent authorities to voluntarily resign are entitled to retain their social insurance contribution period or receive a one-time social insurance payment according to the laws on social insurance. Additionally, they are entitled to receive the following three allowances:

(1) Severance pay:

- For those who resign within the first 12 months: Severance pay = Monthly salary received × 0.8 × Period used for calculating severance pay

- For those who resign from the 13th month onward: Severance pay = Monthly salary received × 0.4 × Period used for calculating severance pay

(2) Allowance of 1.5 months of current monthly salary for each year of work with mandatory social insurance contributions: Allowance = Monthly salary received × 1.5 × Number of years of work with mandatory social insurance contributions

(3) Allowance of 3 months of current monthly salary for job search: Allowance = Monthly salary received × 3

(Article 5 of Circular 1/2025/TT-BNV and Article 7 of Decree 178/2024/ND-CP)

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