Decree 73/2024/ND-CP takes effect from July 1, 2024, opening up a year-end bonus mechanism for public teachers. This policy creates great excitement because for the first time, the teaching staff has official bonus funds, based on the results of task completion assessment.
Because the Decree took effect in the middle of the year, in 2024 teachers only received bonuses for the last 6 months of the year (July - December), leading to lower bonuses compared to 2025.

And this year, when fully calculated for the whole year, this Tet bonus is as meaningful as "the 13th month's salary".
According to regulations, the deadline for paying bonuses to teachers according to Decree 73 is January 31.
According to Decree 73 of the Government, the bonus regime is determined based on outstanding work achievements and the results of evaluating and ranking the level of task completion each year.
The bonus fund is calculated at 10% of the total salary fund (excluding allowances) according to the position, title, rank, and rank of the subjects in the payroll of the unit. For public teachers, the bonus is also based on unexpected work achievements and the results of evaluation and classification of task completion.
However, because the budget allocated to each school is different, depending on the scale and number of employees, the selection of the evaluation form will be built by the school and included in the operating regulations, approved at the conference of officials, employees and civil servants at the beginning of the year.
In recent days, bonuses according to Decree 73 have been a topic of discussion for many teachers. Many contract teachers expressed concerns and sadness when they are teachers, but they have nothing, while colleagues who have joined the payroll all receive from 10 - 16 million VND (equivalent to 1 month's salary).
Many teachers have asked questions to the Ministry of Finance, hoping to be clearly answered about the regulations surrounding bonuses according to Decree 73.
Faced with this concern, the Ministry of Finance affirmed that Decree 73 on salaries and bonuses only applies to cadres, civil servants, public employees and armed forces. For contract teachers according to Decree 111, only those who are in one of the following two cases are considered for bonuses:
First, contract teachers are ranked according to the salary according to Decree 204/2004, that is, they enjoy the salary scale of civil servants and public employees.
Second, in the labor contract, there is a clear agreement on receiving bonuses according to this mechanism.
If one of the above two conditions is not met, contract teachers will not be eligible for a bonus fund of 10% from the total salary fund provided by the budget.
A secondary school teacher in Thanh Hoa shared that at her school, the number of contract teachers is not large, only a few people, so the principal proposed a plan to call on teachers who have joined the payroll to contribute, to ensure that the team of contract teachers receives Tet bonuses like everyone else.
If there are only 2-3 contract teachers, deducting funds or sharing bonuses is not too difficult, we all support it. But for schools with many contract teachers, this puts great pressure on the budget" - this teacher said.