Ms. Pham Thi Thu Ha's school (Da Nang) has a teacher reappointed to a professional title, from Kindergarten teacher grade II, code V.07. 02. 04 to Kindergarten teacher grade III, code V.07. 02. 26, enjoying a reserve difference coefficient of 0.3.
Ms. Ha asked, is the reserve difference coefficient calculated to enjoy seniority allowance and professional preferential allowance?
Regarding this issue, the Ministry of Education and Training said that the seniority allowance regime for teachers is implemented according to the provisions of Decree No. 77/2021/ND-CP dated August 1, 2021 of the Government.
Accordingly, the monthly seniority allowance level is calculated by the salary coefficient according to the professional title of civil servant plus the leadership position allowance coefficient, seniority allowance exceeding the frame (if any) currently enjoyed multiplied by the base salary level prescribed by the Government for each period multiplied by the level (%) of seniority allowance enjoyed. This formula does not include the reserve difference coefficient.
Therefore, in case teachers are reappointed from Grade II Kindergarten Teachers (V.07. 02. 04) to Grade III Teachers (V.07. 02. 26) and enjoy a reserve difference coefficient of 0.3, this coefficient of 0.3 is not counted as a basis for calculating seniority allowance.
Similarly, because occupational preferential allowances are also calculated based on the salary according to the current rank and grade, the reserve difference coefficient is not used to calculate occupational preferential allowances, but only has the meaning of preserving salary income for employees.
