The Ministry of Education and Training is urgently developing and completing a draft Decree regulating salary, allowance, support and attraction policies for teachers to ensure synchronous effectiveness when the 2025 Teachers' Law takes effect from January 1, 2026.
In particular, Article 8 of the draft Decree proposes to apply preferential allowances for teachers.
According to the draft, teachers teaching in preschool education institutions; teaching classes on Marxism-Leninism and Ho Chi Minh Thought in universities, academies, universities, colleges; training schools of ministries, ministerial-level agencies, agencies under the Government, Party organizations, socio-political organizations at the Central level; political schools of provinces and centrally run cities are proposed to receive preferential allowances for vocation.
Specifically, Point d, Clause 1, Article 8 proposes a 45% allowance applied to teachers teaching in preschool education institutions; teaching classes of Marxism-Leninism and Ho Chi Minh Thought in universities, academies, universities, colleges; training schools of ministries, ministerial-level agencies, government agencies, Party organizations, socio-political organizations at the central level; political schools of provinces and centrally run cities.
In addition, Clause 2, Article 8 of the draft Decree stipulates the formula for calculating monthly occupational allowances as follows:
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 during the month that is not eligible for preferential allowances according to occupation (according to Clause 4 of this Article), the level of preferential allowances according to occupation is only 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.
The above points are draft, not yet officially issued regulations.