Ms. Truong Thi Hoa (Gia Lai) said that her agency has a leader who was removed from the position of Director since July 26, 2024 and according to the professional assignment of the new leader, from August 2024, the old leader who was removed from the position will not participate in teaching in class.
Ms. Hoa asked: "Does the accountant have to cut the preferential allowance of this former leader on the payroll at the time of not participating in teaching from September 2024?"
The Ministry of Education and Training responded to this issue on the Government Electronic Information Portal as follows:
The preferential allowance regime for teachers is being implemented according to the provisions of Decision No. 244/2005/QD-TTg dated October 6, 2005 of the Prime Minister, and guidance in Joint Circular No. 01/2006/TTLT-BGDDT-BNV-BTC dated January 23, 2006.
Accordingly, the subjects of application are teachers (including those in probationary or contract periods) on the payroll, who are directly teaching in public educational institutions. For teachers who change to a new position and do not participate in teaching, they are not eligible for preferential teacher allowances.
According to Article 2, Decision No. 244/2005/QD-TTg dated October 6, 2005 of the Prime Minister, the preferential allowance level for teachers is stipulated as follows:
The 25% allowance applies to teachers who are directly teaching in universities, colleges, academies, training schools of ministries, ministerial-level agencies, government agencies, Party organizations, socio-political organizations at the central level and political schools of provinces and centrally run cities (except teachers teaching in pedagogical schools, pedagogical faculties and teachers teaching Marxist-Leninist science and Ho Chi Minh Thought);
The 30% allowance applies to teachers who are directly teaching in junior high schools, high schools, general technical and vocational centers, continuing education centers, vocational training centers in the plains, cities, and towns; professional high schools, vocational schools; political training centers of districts, towns, and provincial cities;
The 35% allowance applies to teachers who are directly teaching in kindergartens and primary schools in the plains, cities and towns; junior high schools, high schools, comprehensive technical and vocational centers, continuing education centers, vocational training centers in mountainous areas, islands, remote and isolated areas;
The 40% allowance applies to teachers who are directly teaching in pedagogical schools, pedagogical faculties (universities, colleges, high schools), schools for education and training management staff, and teachers teaching political subjects in professional high schools and vocational schools;
The 45% allowance applies to teachers who are directly teaching Marxist-Leninist science and Ho Chi Minh Thought subjects in universities and colleges;
The 50% allowance applies to teachers directly teaching in kindergartens and primary schools in mountainous, island, remote and isolated areas.
