The draft Decree regulating salary policies, allowances, support and attraction regimes for teachers is being developed and finalized by the Ministry of Education and Training. The goal is to ensure the Decree takes effect synchronously when the Law on Teachers is officially applied from January 1, 2026.
In Article 3 of the Draft, the proposed formula for calculating teachers' salaries is as follows:
Salary = ( phage received + position allowance coefficient + seniority allowance exceeding the framework + reserve difference (if any)) x Basic salary x Special salary coefficient.
The salary coefficient table for primary school teachers is expected to be applied from 2026 according to Article 4 of the draft Decree as follows:

According to Decree 73/2024/ND-CP, the current basic salary is 2.34 million VND.
5 primary school teacher salary tables in 2026:
From the above calculation formula and coefficient, the draft Decree proposes 5 salary tables expected to be applied to primary school teachers from 2026. This is a salary level excluding position allowances, seniority allowances exceeding the framework and reserve allowance differences.
Salary table for Senior Primary School Teachers
Special salary coefficient 1.2:

Salary table for primary school teachers
Special salary coefficient 1.3:

Primary school teacher salary table
Special salary coefficient 1.45:

Salary table for primary school teachers who have not yet reached the standard level (colleggio level)
Special salary coefficient: 1.6

Salary table for primary school teachers who have not yet reached the standard level (intermediate level)
Special salary coefficient 1.6:
