Ms. Le Thi Hang (lower secondary school teacher in Thanh Hoa) has just received a bonus according to Decree 73/2024/ND-CP with an amount of more than 13.8 million VND. Ms. Hang shared that her school divides this bonus in 3 levels: Completing tasks, completing assignments well, excellently completing tasks, corresponding to a bonus of more than 11 million VND; more than 13.8 million VND; more than 16 million VND.
The vast majority of teachers completed their assignments well, receiving a bonus of 13.8 million VND. A small number of teachers completed their assignments well and excellently" - Ms. Hang said.

Ms. Hang added that before Decree 73, the school did not have funds to pay Tet bonuses, so gifts for teachers were only from 500,000 - 1,000,000 VND, accompanied by gift baskets and cakes. This made Ms. Hang and her colleagues feel sad because looking at friends and colleagues working in other jobs, they all received Tet bonuses equal to 1 month's salary or even more.
Decree 73 takes effect from July 1, 2024, the bonus is calculated according to the solar calendar, so last year, Ms. Hang received a bonus of more than 6 million VND - equivalent to half a school year. But this year, the bonus is calculated for the whole year, causing teachers to stir and be happy.
We are very happy, considering this as a Tet bonus, a "13th month salary" for teachers" - Ms. Hang expressed.
Previously, public school teachers did not have a 13th-month salary or Tet bonus like employees in enterprises. The Tet bonus regime is not applied to officials and civil servants; only public non-business units with revenue have 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.
According to Decree 73, Tet bonuses for 2026 for officials, civil servants, and public employees are no longer spent in a egalitarian or rigid way with salary coefficients. Units can plan to spend bonuses for each of the first 6 months of the year and the last 6 months of the year, based on the evaluation results to create additional income, especially for contract teachers who are having many recommendations on this matter.
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.
Therefore, each unit, each school, and teacher will enjoy different levels of bonuses.
For example, at Quang Minh Kindergarten (Van Ha ward, Bac Ninh province), bonuses according to Decree 73 are divided into 2 phases, phase 1 was received by teachers when summarizing the first 6 months of the year. Phase 2 was reviewed by the school.
Depending on each school, some schools spend according to 3 months, 6 months, 1 year... Teachers achieve excellent levels, complete well, completion will have different levels" - Ms. Cao Thi Van - Principal of Quang Minh Kindergarten shared and affirmed that this is an additional income, not only material encouragement, but also a spirit recognition for the contributions of teachers in their career journey.
How to calculate Tet bonuses 2026 for teachers according to Decree 73
Ms. Phan Thi Thuc Hanh - Principal of Phuong Mai Secondary School (Hanoi) shared that the bonus level for teachers according to Decree 73 includes 2 parts: Extraordinary and regular. The extraordinary expenditure part will be for teachers in the year who have many achievements such as certificates of merit, certificates of commendation, prizes from competitions,...
In the next few days, teachers will receive bonuses, the bonus level of teachers in the school ranges from 9 - 10 million. This is a source of encouragement for teachers throughout a year of dedication and work" - Ms. Hanh said.
Principal of Phuong Mai Secondary School said that Decree 73 also creates motivation for teachers to try because the difference between teachers is not much, but it will be motivation for teachers to strive for the next school year.
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