The Ministry of Education and Training is in the process of drafting a Decree regulating the salary and allowance regime for teachers. According to the draft, many new types of allowances can be applied from 2026, including responsibility allowance, mobile allowance and heavy, toxic, and dangerous allowance.
Responsibility allowance
Compared to current regulations, the draft adds many groups of teachers to enjoy work responsibility allowances.

The allowance level is calculated according to the coefficient of the basic salary. For example, the coefficient of 0.1 is equivalent to 10% of the basic salary.
Coefficient 0.1 compared to the basic salary applied to teachers assigned to student counseling;
Coefficient 0.2 compared to the basic salary applied to professional deputy groups or deputy department groups; teachers teaching students with disabilities to integrate into educational institutions that are not specialized schools or centers to support the development of integrated education;
Coefficient 0.3 compared to the basic salary applied to professional group leaders, department heads, student management team leaders; core teachers from 5 days/month; teachers teaching ethnic minority languages or teaching in foreign languages (except for Foreign Languages); teachers and managers working at specialized schools and centers supporting the development of integrated education.
Professional activities that have had their teaching hours reduced or converted to teaching hours and teaching hours will not be subject to additional responsibility allowances, unless otherwise provided.
This allowance does not apply to teachers, principals, vice principals and equivalent who have received responsibility allowances according to Article 12 of Decree No. 76/2019/ND-CP of the Government.
The method of calculating responsibility allowances is implemented in accordance with the provisions of law.
In particular, teachers who directly teach people with disabilities through integrated education in educational institutions that are not specialized schools or centers to support the development of integrated education are entitled to work responsibility allowances as follows:
In which, the standard of teaching hours or lessons of teachers in a month = the standard of teaching hours or lessons of teachers in a year/12.
Mobile allowance
Teachers who have to travel regularly to teach at many schools, branches or are seconded or teach inter-schools will receive a mobile allowance coefficient of 0.2 of the basic salary, calculated based on the actual number of days of travel.
The calculation and payment method will be implemented in accordance with current law.
Heavy, toxic, dangerous allowances
Teachers who teach practical or both theory and practical in an environment with harsh, toxic, and dangerous factors will receive this additional allowance.
The factors of hardship, harm, and danger are identified as follows:
Exposure to toxins, toxic gases, dust or environment that is prone to infection;
Teaching practice in places with high pressure, lack of nutrients, too hot or too cold exceeding the permitted standards;
Teaching and practicing majors and occupations that generate loud noises or in places with continuous vibrations with high frequency exceeding labor safety standards;
practical teaching in environments with radiation, radiation or electromagnetic fields exceeding the permitted standards.
Expected allowance level:
- Level 0.1 applies to teachers who practice in a field or profession with one of the above factors;
- Level 0.2 applies to teachers who practice in majors and occupations with two of the above factors;
- Level 0.3 applies to teachers who practice in majors and occupations with three of the above factors;
- Level 0.4 applies to teachers who practice majors and occupations with the above four factors.
The allowance is calculated based on the actual number of practical teaching hours for each major and profession.
Currently, the Ministry of Education and Training has completed the time to collect comments on this draft decree. If approved, the decree will take effect from January 1, 2026.