Youme Law Firm LLC replied: According to Article 4 of the draft Decree regulating salary policies and allowances for teachers, the specific salary coefficient is applied as follows:
1. Teachers in public educational institutions in the national education system, except for the cases specified in Clauses 2, 3 and 4 of this Article, are entitled to a special salary coefficient of 1.15 compared to the current salary coefficient.
2. Teachers in public preschools are entitled to a special salary coefficient of 1.25 compared to the current salary coefficient.
3. Teachers teaching at schools, classes for people with disabilities, centers to support the development of integrated education; primary and secondary boarding schools at the grassroots level in the land border area are entitled to a special salary coefficient of 1.2 compared to the current salary coefficient.
4. Teachers teaching at schools, classes for people with disabilities, and centers to support the development of integrated education for preschool children are entitled to a special salary coefficient of 1.3 compared to the current salary coefficient.
Thus, preschool teachers in public preschools are entitled to a special salary coefficient of 1.25 compared to the current salary coefficient.
According to Article 5 of the Draft Decree, the formula for calculating teachers' salaries from January 1, 2026 is as follows:
Salary (from January 1, 2026) = Basic salary x Current salary coefficient x Special salary coefficient
For preschool teachers, the formula will be:
Salary (from January 1, 2026) = Basic salary x Current salary coefficient x 1.25
The basic salary as prescribed in Clause 2, Article 3 of Decree 73/2024/ND-CP is VND 2,340,000.
Below is the salary table for preschool teachers in 2026, applying a special salary coefficient according to the draft Decree regulating salary policies and allowances for teachers:

These changes aim to ensure the rights and improve the quality of life for teachers, while promoting the development of the education sector.
Regarding the retirement policy for preschool teachers, according to Article 26 of the 2025 Law on Teachers, from January 1, 2026, preschool teachers can retire earlier than the retirement age of employees under normal conditions, but not more than 5 years old, if they wish.
In case of having paid social insurance for 15 years or more, the pension percentage will not be reduced due to early retirement.