The above content is included in the Decree regulating salary policies, allowances, support and attraction policies for teachers announced by the Ministry of Education and Training and solicited opinions until November 9, 2025.
According to the draft Decree, all teachers are entitled to a "special salary coefficient". In which, preschool teachers are entitled to a special salary coefficient of 1.25 compared to the current salary coefficient; other titles of teachers are entitled to a special salary coefficient of 1.15 compared to the current salary coefficient.

Salary implemented from January 1, 2026 = Basic salary x Current salary coefficient x Special salary coefficient.
In addition to the special salary system, teachers also receive 3 types of allowances: Work responsibility allowance; mobile allowance; heavy, toxic, and dangerous allowances.
In Clause 1, Article 7, the draft Decree guides work responsibility allowances as follows:
The rate is 0.2 compared to the basic salary applied to teachers assigned to the task of deputy professional groups or deputy department groups according to the provisions of law; teachers directly teaching people with disabilities by integrated education in educational institutions that are not specialized schools or centers supporting the development of integrated education according to the number of teaching hours or teaching people with disabilities in practice;
A rate of 0.3 compared to the basic salary applied to: Teachers assigned to perform the tasks of core teachers from 05 days/month are entitled to responsibility allowances for that month; Teachers assigned to the task of professional team leader or department team leader or team leader of student management team according to the provisions of law.
However, in Clause 3, Article 7, the draft Decree guides: "Professional activities that have had their teaching hours, teaching hours reduced or converted to teaching hours, teaching hours will not be counted for work responsibility allowance according to the provisions of this Article, unless otherwise provided by law".
This also means that teachers who are also team leaders and deputy group leaders in schools are only entitled to one of two regimes: If they are entitled to responsibility allowances, the current teaching period quota will not be reduced.
According to Circular 05/2025/TT-BGDDT of the Ministry of Education and Training, the working regime for general education teachers, university providers, heads of professional groups or heads of department groups is reduced by 3 periods/week; deputy heads of professional groups or deputy heads of department groups are reduced by 1 period/week.
The head of the student management team in ethnic boarding schools and semi-boarding schools will be reduced by 3 periods/week; the deputy head of the student management team in ethnic boarding schools and semi-boarding schools will be reduced by 1 period/week.