Article 4 of Decree 77/2021/ND-CP stipulates the seniority allowance for teachers as follows:
1. Teachers participating in teaching and education who have paid compulsory social insurance for 5 years (60 months) are entitled to seniority allowances equal to 5% of their current salary plus leadership position allowances and seniority allowances exceeding the framework (if any). From the sixth year onwards, each year (12-month period) is calculated by adding 1%.
2. Seniority allowances are calculated at the same time as monthly salary and are used to calculate social insurance, health insurance, and unemployment insurance contributions and benefits.
3. How to calculate the monthly seniority allowance:
Seniority allowance level = Salary coefficient according to the professional title of civil servants plus leadership position allowance coefficient, seniority allowance beyond the current framework (if any) x Basic salary level prescribed by the Government for each period x Seniority allowance level (%) enjoyed.
The current basic salary is 2,340,000 VND/month according to Clause 2, Article 3 of Decree 73/2024/ND-CP. This basic salary is expected to remain the same in 2025 when Resolution 159/2024/QH15 of the National Assembly resolved not to increase public sector salaries, pensions, social insurance benefits, monthly allowances, and preferential allowances for meritorious people in 2025.
