Cases Requiring Refund Of Early Retirement Benefits Under Decree 154/2025/ND-CP

Decree 154/2025/ND-CP provides detailed regulations on downsizing policies and early retirement. In addition to benefit entitlements, the Decree specifies strict regulations regarding the refund of received payments if officials, public employees, or civil servants violate employment conditions post-retirement.

Below are specific cases where employees are required to refund early retirement benefits.

1. Re-employment in State Budget-funded Agencies

This is the most common case leading to the recovery of benefits. According to regulations, if an individual has received early retirement benefits but is subsequently re-employed by:

• Agencies of the Communist Party of Vietnam, the State, or socio-political organizations from Central to commune levels.
• Public non-business units (Schools, Public hospitals, etc.).
• Associations assigned staffing quotas and operational funding from the state budget.

2. Returning to work at State-Owned Enterprises (SOEs)

If an early retiree is re-employed at:

• Enterprises where the State holds 100% of charter capital.
• Appointed as a state capital representative holding management positions in enterprises with state capital.

In these cases, the individual is also subject to the recovery of benefits paid under the downsizing policy.

3. Discovery of Dossier Errors or Ineligible Subjects

During post-inspection, if competent authorities discover:

• Misidentification of the early retirement subject (the individual was not eligible for downsizing but was still processed).
• Forged documents or dishonest declarations to profit from the policy.

The entire amount paid incorrectly will be recovered, and involved individuals or organizations may face disciplinary action or legal proceedings depending on the severity of the violation.

Benefit Recovery Process

Based on the implementation provisions of Decree 154/2025/ND-CP, the recovery process is as follows:

1. Notification: The new agency/unit (hiring unit) is responsible for notifying the former agency/unit (paying unit).
2. Refund Request: The former agency issues a recovery decision and requires the employee to repay the funds.
3. Budget Remittance: The recovered funds are remitted back to the state budget or the payment fund in accordance with current financial regulations.

⚠️ Important Note: Decree 154/2025/ND-CP emphasizes voluntary compliance. Upon re-employment, employees are obligated to proactively declare their receipt of early retirement benefits to facilitate the refund as regulated.

👉 Summary Table of Refundable Items

If you require detailed support regarding dossiers, procedures, or in-depth inquiries about Decree 154/2025/ND-CP, please contact TPM Tax Agency for timely consultation.

Quyen Nguyen