The Law on Teachers officially takes effect from January 1, 2026. To ensure synchronous implementation, the Ministry of Education and Training is urgently developing and completing a draft Decree regulating salary policies, allowances, support and attraction policies for teachers.
According to Clause 2, Article 8 of the draft Decree, the method of calculating the level of occupational allowances is divided into three specific cases:
a) For teachers who are paid according to the salary coefficient prescribed in Decree No. 204/2004/ND-CP of the Government, the monthly preferential allowance according to the profession is calculated as follows:
b) For teachers who are not paid according to the salary coefficient prescribed in Decree No. 204/2004/ND-CP of the Government, the monthly preferential allowance according to the profession is calculated as follows:
In which the salary paid according to the agreement is not lower than the regional minimum wage.
c) In case there is a period in the month that is not eligible for preferential allowances according to occupation (as prescribed in Clause 4 of this Article), the level of preferential allowances according to occupation will only be calculated for the remaining period of the month, specifically as follows:
The level of preferential allowances according to occupation in the month = (The level of preferential allowances according to occupation in the month month month month / 22 days (number of standard working days in 01 month)) x Number of days for calculating allowances in the month.
According to Clause 3, Article 8 of the draft Decree, preferential allowances are calculated at the same time as monthly salary (including summer vacation) and are not used to calculate social insurance and health insurance contributions and benefits.
The draft Decree also stipulates 4 cases that are not included in the period of receiving preferential allowances for occupation.
Specifically, Clause 4, Article 8 of the draft Decree proposes that in some cases, teachers' working time will not be counted for preferential allowances, including:
a) Time spent working, working, or studying abroad receives 40% of salary as prescribed in Clause 4, Article 8 of Decree No. 204/2004/ND-CP;
b) Unpaid leave;
c) Time of suspension from work;
d) The leave period exceeds the time limit prescribed by law.
The above points are draft, not yet officially issued regulations.
