Article 7 of Circular 21/2025/TT-BGDDT on overtime wages for teachers in public educational institutions, the Ministry of Education and Training has stipulated the funding source for paying overtime wages for teachers in public educational institutions as follows:
- The funding source for the payment of overtime wages is arranged from the financial resources of public service units according to the provisions of Decree 60/2021/ND-CP of the Government regulating the financial autonomy mechanism of public service units; Decree 111/2025/ND-CP of the Government amending and supplementing a number of articles of Decree 60/2021/ND-CP of the Government regulating the financial autonomy mechanism of public service units and guiding documents.
- The budgeting, payment, and settlement of overtime payroll shall be implemented in accordance with the provisions of law for public service units and related documents. Public educational institutions shall base on the specific conditions of the unit to pay or advance overtime pay monthly or by semester or by school year as appropriate.