Mr. Nguyen Van Lan (HCMC) is a primary school teacher, every month he receives salary allowances including seniority allowance for teachers, seniority allowance beyond the frame and preferential allowance. Mr. Lan asked, when calculating overtime teaching salary, is he entitled to calculate all of the above allowances?
Regarding this issue, the Ministry of Education and Training answers as follows:
The regime of paying overtime teaching salaries for teachers in public educational institutions is implemented according to the provisions of Circular No. 21/2025/TT-BGDĐT dated September 23, 2025 of the Minister of Education and Training.
Accordingly, the salary of one month as the basis for calculating overtime teaching salary includes: Salary calculated according to salary coefficient (or according to job position), leadership position allowance (if any), salary allowances and reserve difference coefficient (if any).
In which, salary allowances (implemented according to the provisions of Decree No. 204/2004/ND-CP dated December 14, 2004 of the Government) include: seniority allowance exceeding the frame; allowance for concurrently holding leadership positions; regional allowance; special allowance; attraction allowance; mobile allowance; hazardous and dangerous allowance; professional seniority allowance; professional preferential allowance; professional responsibility allowance; work responsibility allowance.
Thus, when determining the salary as the basis for calculating overtime teaching salaries for teachers, the above-mentioned salary allowances (if being enjoyed) are fully included in the monthly salary as the basis for payment according to regulations.
