The above content is reflected in Circular 21/2025/TT-BGDDT regulating the regime of paying overtime wages for teachers in public educational institutions in the national education system recently issued by the Ministry of Education and Training.
Paying teachers' extra teaching salaries must not exceed 200 periods/year
In case the total number of extra teaching periods in a school year of teachers exceeds 200 periods because the subject cannot be arranged enough teachers to teach, the head of the educational institution must notify in writing the competent authority.
The Circular also stipulates that the total number of extra teaching periods in a school year of all teachers must not be higher than the maximum total of extra teaching periods in a school year of educational institutions as prescribed in Clause 1, Article 4 of Circular 21/2025/TT-BGDDT, except for the case specified in Point b, Clause 3, Article 3 of Circular 21/2025/TT-BGDDT;
In case the total number of extra teaching periods in a school year of all teachers in an educational institution is higher than the maximum total of extra teaching periods in a school year of the educational institution because the subject cannot be arranged enough teachers to teach, the head of the educational institution must notify in writing the educational management agency under his/her management authority.
Taxes that have received remuneration or allowances must not be converted to teaching hours or reduce teaching hours to calculate overtime wages, unless otherwise provided by law.
The time to pay teachers for overtime teaching wages is after the end of the school year. In case teachers retire, quit, are transferred, or are transferred, the payment of overtime teaching wages will be made at the time of the decision to retire, quit, be transferred, or transfer by the competent authority.
Teachers working in public educational institutions with many levels of education and training are subject to the teaching period/school year norms prescribed for the level of education and training corresponding to the professional title of appointed teacher.
How to calculate overtime pay for teachers
For teachers in preschools, general education institutions, continuing education institutions, university reserve schools, specialized schools and vocational education teachers, the salary for extra teaching hours is calculated as follows:

Teachers with less than 1 school year of teaching time will receive overtime salary corresponding to actual working time

The funding source for the payment of overtime teaching wages is arranged from the financial resources of public service units. 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.
This Circular takes effect from the date of signing, September 23, abolishing Joint Circular No. 07/2013/TTLT-BGDDT-BNV-BTC dated March 8, 2013 of the Minister of Education and Training, the Minister of Home Affairs and the Minister of Finance guiding the implementation of the overtime salary regime for teachers in public educational institutions.
The payment of overtime wages for teachers in the 2024-2025 school year is still implemented according to the provisions of Joint Circular No. 07/2013/TTLT-BGDDT-BNV- BTC.