The Law on Teachers officially takes effect from January 1, 2026, to ensure synchronous effectiveness when the Law on Teachers takes effect, the Ministry of Education and Training is urgently developing and completing a draft Decree regulating salary policies, allowances, support and attraction regimes for teachers (hereinafter referred to as the Draft Decree).
According to Clause 2, Article 8 of the draft Decree, the method of calculating the level of occupational allowances is divided into three specific cases:
First, for teachers who are paid according to the salary coefficient prescribed in Decree 204/2004/ND-CP, the calculation formula is as follows:
The level of preferential allowances according to the profession is = (Current salary coefficient + leadership position allowance + seniority allowance exceeding the framework (if any) + reserve difference coefficient (if any)) x Basic salary x Preferential allowance level.
Second, for teachers who are not paid according to the salary coefficient prescribed in Decree 204/2004/ND-CP, the calculation method is determined as follows:
The monthly allowance according to the profession = The salary is paid according to the agreement x The allowance is preferential.
In which, the salary paid according to the agreement must not be lower than the regional minimum wage.
Third, in case a teacher has a period of time in a month that is not included in the preferential allowance according to the profession (according to the provisions of Clause 4, Article 8 of the draft Decree), the allowance will be calculated according to the actual number of days:
The level of preferential allowances according to the profession in the month = ( Monthly preferential allowances according to the profession / 22 days) x Number of days for calculating allowances in the month.
Thus, this new formula both ensures fairness among groups of teachers and connects income with working reality, thereby contributing to improving the lives and motivation for dedication of the teaching staff in the coming time.
The above points are draft, not yet officially issued regulations.
