Beneficiary group classification
The Ministry of Justice is appraising the dossier of the draft Decree stipulating the preferential allowance regime by profession for civil servants and employees working in public educational institutions proposed by the Ministry of Education and Training.
Accordingly, the Ministry of Education and Training proposes a preferential allowance level by profession from 20 - 80% according to target groups.
In which, the highest occupational preferential allowance is expected to be applied to 1 of the following groups:
Teachers directly teach at schools, facilities, and centers including: Ethnic Minority Boarding School; Ethnic Minority Boarding Vocational Secondary School; Specialized High School; University Preparatory School; Friendship School 80, Friendship School T78, Viet Bac Highland High School;
Teachers directly teach at schools, classes, and centers for people with disabilities; Centers to support the development of inclusive education;
Teachers teaching at educational institutions located in areas with particularly difficult socio-economic conditions as prescribed by the Government.
In particular, for the first time, the Ministry of Education and Training proposed that school staff be entitled to a 20% occupational preferential allowance.
Details of expected occupational preferential allowance levels can be found HERE.
How to calculate preferential allowances by profession
For civil servants and employees paying salaries according to the salary coefficient specified in Decree No. 204/2004/ND-CP of the Government, the monthly job-based preferential allowance is calculated as follows:
Monthly job-based preferential allowance level = (Existing salary coefficient + Leadership position allowance + seniority allowance exceeding the framework (if any) + conservation difference coefficient (if any)) x Basic salary level x Job-based preferential allowance level.
For employees who are not paid according to the salary coefficient specified in Decree No. 204/2004/ND-CP of the Government, the monthly job-based preferential allowance is calculated as follows:
Monthly preferential allowance level by profession = Salary level paid according to agreement x Preferential allowance level by profession;
In which the salary level paid according to the agreement is not lower than the regional minimum wage.
In case there is a period in the month that is not eligible for professional preferential allowance (according to the provisions of Article 3 of this Decree), the professional preferential allowance amount is only calculated for the remaining period of the month, specifically as follows:
Monthly occupational preferential allowance level = Monthly occupational preferential allowance level/22 days (standard working days in 1 month) x Number of days eligible for occupational preferential allowance in the month
Roadmap for implementing the increase in professional preferential allowances
According to the draft Decree, regarding the implementation roadmap, the professional preferential allowance levels for preschool teachers and general education teachers specified in this Decree are applied in the period from January 1, 2026 to the end of December 31, 2030.
From January 1, 2031, the implementation of professional preferential allowances for preschool and general education teachers will be applied according to the provisions of Resolution No. 71-NQ/TW dated August 22, 2025 of the Politburo, specifically as follows:
Preschool teachers and general education teachers working in areas with particularly difficult socio-economic conditions; teachers of specialized schools; schools, classes, and centers for people with disabilities; centers to support the development of inclusive education; university preparatory schools; Friendship School 80, Friendship School T78 and Viet Bac Highlands High School are entitled to preferential allowances by profession at a rate of 100%.
Preschool teachers and general education teachers not belonging to the above-mentioned subjects are entitled to professional preferential allowances at a rate of 70%.
Civil servants and employees belonging to the group of job positions of common professional titles; group of supporting and serving job positions; and group of job positions of specialized professional titles (excluding teachers and lecturers) in public educational institutions are entitled to preferential allowances by profession at a rate of 30%.
