How to calculate Tet bonuses 2026 for teachers according to Decree 73

Tường Vân |

The 2026 Tet bonus level for teachers is a topic that many teachers are interested in, especially at the end of each year.

It's a bit of a bit of a bit of a bit of a bit of a bit.

Public school teachers do not have a 13th month salary or Tet bonus like employees in businesses.

Previously, the Tet bonus regime was not applied to cadres and civil servants; only public non-business units with revenue sources had conditions to pay bonuses to this team.

However, from 2025, civil servants and public employees in general will have additional extraordinary bonuses and annual periodic bonuses according to Decree 73/2024/ND-CP.

Many teachers were happy and said that this bonus amount is considered a Tet bonus, recognizing the teachers' efforts throughout the year.

The Decree clearly states that the implementation of the bonus regime is based on the results of evaluating and ranking cadres and civil servants according to levels such as completing tasks, excellently completing tasks, grassroots-level emulation soldiers, emulation soldiers...

Tuy nhien, tu nam 2025, cong chuc, vien chuc (trong do co giao vien) noi chung co them tien thuong dot xuat va thuong dinh ky hang nam theo Nghi dinh 73/2024/ND-CP. Anh: VGP
The extraordinary bonus and annual periodic bonus according to Decree 73/2024/ND-CP will be paid before December 31, making many teachers consider this as a "Tet bonus" Photo: VGP

Specifically, Clause 1, Article 4 of Decree 73/2024/ND-CP, bonuses are used to pay unexpected bonuses based on work achievements and periodic bonuses annually based on the results of evaluation and classification of work of each salaried person in the agency and unit. This bonus is usually paid at the end of the year and is actually considered Tet bonuses.

For the armed forces, heads of units under the Ministry of National Defense, the Ministry of Public Security or persons under decentralized management, together with heads of public non-business units, are responsible for building specific regulations on the implementation of the bonus regime. This regulation must be sent to higher-level management agencies for monitoring, inspection and public disclosure within agencies and units.

The annual bonus fund is specifically determined, not included in the commendation fund according to the Law on Emulation and Commendation, with a level equal to 10% of the total salary fund according to positions, titles, ranks, grades and military ranks of subjects in the payroll of agencies and units, excluding allowances.

The bonus level for teachers will be based on their work achievements and evaluation and classification results of the level of task completion.

According to Decision 786/QD-BNV of 2024 on the Regulation on the implementation of the bonus regime of the Ministry of Home Affairs, the method of determining the base periodic bonus level is as follows:

Basic periodic bonus level = Total annual periodic bonus expenses / [(Number of individuals who excellently completed tasks x 3.0) + (Number of individuals who completed tasks well x 2.4) + (Number of individuals who completed tasks x 1.0)].

On that basis, the specific bonus amount is determined as follows:

Individuals who excellently complete tasks: Receive 3 times the base periodic bonus level.

Individuals who complete tasks well: Receive 2.4 times the base periodic bonus level.

Individuals completing tasks: Enjoying the base periodic bonus level.

According to this decree, recorded at schools in 2025, depending on the commendation coefficient of each unit, teachers who excellently complete tasks may receive a reward of 5-6 million VND/person; teachers who complete tasks well receive 4-5 million VND/person and complete tasks receive 3-4 million VND/person...

For teachers of non-public schools, according to the provisions of Article 104 of the 2019 Labor Code, the Tet bonus level will be based on the school's operating results and the level of work completion of teachers.

The bonus regulations will be decided by the employer and publicly announced at the workplace after consulting with the employee representative organization at the grassroots level.

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