Ministry of Education and Training proposes new salary and allowance calculation formula for teachers

Trang Hà |

The new proposal of the Ministry of Education and Training helps teachers' salaries have the opportunity to increase thanks to the addition of a special salary coefficient.

The Ministry of Education and Training (MOET) has just sent to the Ministry of Justice a dossier for appraisal of a Decree regulating salary policies and allowance regimes for teachers in public educational institutions. This is a document detailing Clause 4, Article 23 of the Law on Teachers No. 73/2025/QH15, expected to be applied from January 1, 2026.

According to the draft Decree, teachers' salaries will be calculated according to a new formula, in which a special salary coefficient is added to accurately reflect the nature of the profession. Specifically, the salary level implemented from January 1, 2026 is equal to the base salary multiplied by the current salary coefficient and the special salary coefficient.

The Ministry of Education and Training said that the special salary coefficient is used to calculate the contribution and enjoyment of social insurance regimes of teachers, but not to calculate allowances.

The allowances and reserve difference coefficients continue to be implemented according to current legal regulations, calculated on the base salary level or according to the percentage of the current salary level plus leadership position allowances and seniority allowances exceeding the framework (if any).

A content that the teaching staff is particularly interested in is the source of funding for payment. The draft Decree clearly states that, depending on the level of financial autonomy of each public educational institution, the source of salary and allowance payments will be guaranteed from the state budget, career income sources or combine the two.

Public educational institutions that self-guarantee regular expenditures and investment expenditures, or self-guarantee regular expenditures, will use the unit's career income to pay. For educational institutions that self-guarantee a part of regular expenditures, funds are allocated from career income and the state budget according to decentralization. For educational institutions that are guaranteed regular expenditures by the State, all funds for paying salaries and allowances to teachers are guaranteed by the state budget.

According to the Ministry of Education and Training, the development of the Decree aims to concretize the Law on Teachers, gradually improve income, and create motivation for teachers to feel secure in their work and stick with the profession, especially in the context that the education sector is implementing many fundamental and comprehensive innovation requirements.

The new proposal helps teachers' salaries have the opportunity to increase thanks to the addition of a specific salary coefficient, and at the same time increase social insurance benefits when this coefficient is included in social insurance contributions and benefits. Current allowances remain stable, payment sources are clearly regulated from the budget and career income, creating peace of mind for teachers.

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Trang Hà
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