The Government has just issued Decree No. 182/2026/ND-CP stipulating the professional preferential allowance regime for teachers, educational institution managers and educational support personnel working in public educational institutions.
The Decree takes effect from July 7, 2026. The professional preferential allowances specified in this Decree are implemented from January 1, 2026.
The Decree stipulates the level of preferential allowances by profession as follows:
The 20% preferential allowance level is applied to education support personnel working in preschool, general education, continuing education, vocational secondary schools, specialized schools, Friendship School 80, Friendship School T78, Viet Bac Highlands High School, and centers supporting inclusive education development.
The 25% preferential allowance is applied to the following cases:
Teachers teaching in higher education institutions and training and fostering schools of ministries, ministerial-level agencies, agencies under the Government, socio-political organizations at the central level;
People directly guiding practice at school workshops, stations, camps, laboratories of higher education institutions or guiding the practice of higher education programs on training ships.
The 30% preferential allowance is applied to the following cases:
Teachers teaching in the political centers of communes, wards, and special zones directly under provinces and centrally-run cities;
Teachers teaching theory or practice in colleges, intermediate schools;
People directly guiding practice at school workshops, stations, camps, laboratories of colleges, intermediate schools or guiding vocational education program practice on training ships;
Teachers teaching in vocational education centers.
The 35% preferential allowance level is applied to teachers teaching in vocational education centers located in communes in region I, region II of ethnic minority and mountainous areas; island, island, and border communes according to regulations.
The 40% preferential allowance is applied to the following cases:
Teachers teaching political education subjects in intermediate schools;
Teachers teaching in secondary schools, high schools, vocational high schools;
Teachers teaching in continuing education centers, vocational education - continuing education centers;
Teachers teaching in schools of education and training management staff, pedagogical schools, pedagogical faculties under higher education institutions, colleges;
Teachers who integrate theory with practice in colleges and vocational schools;
Teachers who are Meritorious Artists, Meritorious Doctors, Meritorious Artisans or higher or people with national vocational skills certificates level 4 or higher or skilled workers level 5/6, 6/7 or higher or equivalent, directly teaching practice in colleges and intermediate schools.
The 45% preferential allowance is applied to the following cases:
Teachers teaching in preschool and primary education institutions;
Teachers teaching in secondary schools, high schools, continuing education centers, vocational education - continuing education centers, vocational secondary schools located in communes in region I, region II of ethnic minority and mountainous areas; island communes, islands, border communes according to regulations;
Teachers teaching political education subjects in colleges, political theory subjects in higher education institutions, training and fostering schools of ministries, ministerial-level agencies, agencies under the Government, socio-political organizations at the central level.
The 60% preferential allowance is applied to the following cases:
Teachers and administrators of educational institutions working in sports gifted schools, art gifted schools, and semi-boarding ethnic minority schools;
Teachers teaching in preschool education institutions, primary schools located in communes in area I, area II of ethnic minority and mountainous areas; island communes, islands, border communes according to regulations.
The 70% preferential allowance level is applied to teachers and management staff of educational institutions working in areas with particularly difficult socio-economic conditions (except for cases specified in point c, clause 9).
The 80% preferential allowance is applied to the following cases:
Teachers and managers of educational institutions working in ethnic minority boarding schools, boarding schools, specialized high schools, university preparatory schools, Friendship School 80, Friendship School T78, Viet Bac Highlands High School;
Teachers, management staff of educational institutions working in schools and classes for people with disabilities (except for cases specified in Article 4 of this Decree), centers supporting the development of inclusive education;
Teachers teaching in preschool, general education, vocational secondary schools, specialized schools located in areas with particularly difficult socio-economic conditions according to the Government's regulations.
Teachers teaching at the Ho Chi Minh National Academy of Politics and provincial and centrally-run city political schools enjoy the current professional preferential allowance level according to the Prime Minister's decision and the guidance of the Central Organization Committee until new regulations are issued.
Teachers and managers of educational institutions working in reform schools enjoy allowances for national defense and security and seniority allowances according to the provisions of points a and d, clause 8, Article 6 of Decree No. 204/2004/ND-CP dated December 14, 2004 of the Government on the salary regime for cadres, civil servants, public employees and armed forces (Decree No. 204/2004/ND-CP).
In case this allowance level is lower than the 70% level, it is entitled to an additional percentage difference to achieve a preferential allowance level equal to 70% of the current salary level and leadership position allowance, seniority allowance exceeding the frame (if any).
