Circular 22/2017/TT-BLDTBXH (effective from September 25, 2017) stipulates the method of calculating and receiving special allowances as follows:
Article 3. How to calculate and enjoy special allowances
The calculation and enjoyment of special monthly allowances for integrated teachers; practical teachers with one of the following titles, certificates, and certificates or more: excellent craftsman, level 4 national vocational skills certificate, 5/6, 6/7 craftsman certificate issued by competent authorities according to the provisions of law, as prescribed in Article 5 and Article 6 of Decree No. 113/2015/ND-CP as follows:
Special allowances = {[ Salary coefficient according to rank, grade, level + leadership position allowance coefficient, seniority allowance beyond the current framework (if any) ] x Basic salary}/ (Norm of teaching hours for teachers in a year / 12 months) x Number of integrated teaching hours, practical teaching in a month x 10%.
The current basic salary is 2,340,000 VND/month (based on Clause 2, Article 3 of Decree 73/2024/ND-CP).
Resolution 159/2024/QH15 clearly states that public sector salaries, pensions, social insurance benefits, monthly allowances, and preferential allowances for meritorious people will not be increased in 2025.
Because public sector salaries have not been increased in 2025, the basic salary of VND 2,340,000/month may still be implemented.
example 1: Teacher A is the Head of the Faculty, teaching integrated in a college; current salary coefficient is 4.98; leadership position allowance coefficient is 0.45; seniority allowance exceeds the current framework of 5%; basic salary of VND 2,340,000; the teaching hours standard for teachers in a year is 450 hours; the actual integrated teaching hours in a month are 20 hours. The special allowances that teacher A receives monthly are calculated as follows:
Special allowance = [(4.98 + 0.45 + 5% x 4.98) x 2,340,000 VND] (450 hours/12 months) x 20 hours x 10% = 708,739 VND/month.
example 2: Teacher B is a practical teacher in a college; has a 6/7 master's degree certificate; current salary coefficient is 3.66; basic salary is 2,340,000 VND; the teaching hours standard for teachers in a year is 400 hours; the actual teaching hours in a month are 35 hours. The special allowances that teacher B receives monthly are calculated as follows:
Special allowance = (3.66 x 2,340,000 VND) / (400 hours/12 months) x 35 hours x 10% = 899,262 VND/month.
