The Decree regulating salary policies and allowances for teachers is expected to take effect from January 1, 2026.
The subjects of application are teachers recruited to teach and educate in public educational institutions under the national education system.
In particular, the formula for calculating heavy, toxic and dangerous allowances for teachers is clearly regulated in Clause 4, Article 9 of the draft Decree, as follows:
4. How to calculate and enjoy
a) The method of calculating heavy, toxic, and dangerous allowances is implemented according to current regulations of law.
In particular, the cases of teachers specified in this Article are calculated according to the actual number of practical teaching hours of the arduous, toxic, and dangerous fields and professions, specifically as follows:

In which, the standard of teaching hours or lessons of teachers in a month = the standard of teaching hours or lessons of teachers in a year/12 months;
b) Heavy, toxic, and dangerous allowances are paid at the same monthly salary and are not used to calculate social insurance contributions and benefits.
Clause 5, Article 9 of the draft Decree stipulates: Pursuant to the provisions of Clauses 2 and 3 of this Article, the head of a vocational training institution is responsible for determining the allowance level for teachers who teach practice as prescribed in Clause 1 of this Article.
In addition to heavy, toxic, and dangerous allowances, the draft Decree stipulates that teachers will receive the following additional allowances:
- Work compensation allowance
- Outstanding allowance
Draft Decree regulating salary policies and allowances for teachers who are allowed to contribute from now until November 9, 2025.