Article 23 of the 2025 Law on Teachers (effective from January 1, 2026) stipulates:
Salary and allowances for teachers
1. Salaries and allowances for teachers at public educational institutions are stipulated as follows:
a) Teachers' salaries are ranked highest in the administrative career salary scale system;
b) Vocational allowances and other allowances according to the nature of work and by region as prescribed by law;
c) Preschool teachers; teachers working in ethnic minority areas, mountainous areas, border areas, islands and areas with particularly difficult socio-economic conditions; teachers teaching at specialized schools; teachers implementing integrated education; teachers in some specific sectors and occupations are entitled to higher salary and allowances than teachers working under normal conditions.
2. The salary of teachers in non-public educational institutions is implemented in accordance with the provisions of the law on labor.
3. Teachers working in sectors and occupations with special regimes are entitled to special regimes according to the provisions of law and are only entitled to the highest level if that policy coincides with the policy for teachers.
4. The Government shall detail this Article.
Thus, the cases of applying a salary and allowance regime higher than that for teachers working under normal conditions from January 1, 2026 are as follows: Preschool teachers; teachers working in ethnic minority areas, mountainous areas, border areas, islands and areas with particularly difficult socio-economic conditions; teachers teaching at specialized schools; teachers implementing integrative education; teachers in some specific sectors and professions.