Time not counted for enjoying professional preferential allowances specified in Article 6 of Decree 182/2026/ND-CP.
Teachers, management officials of educational institutions, and educational support personnel who are subject to the application of this Decree are not eligible for professional preferential allowances during the periods.
Teachers will not be entitled to professional preferential allowances in the following 4 cases:
First, working, working or studying abroad but only receiving 40% of salary.
According to regulations, if teachers are sent to work, work or study abroad and are only entitled to 40% of salary according to Decree 204/2004/ND-CP, this period will not be considered for professional preferential allowances.
Second, the time of suspension from work, temporary detention or temporary detention.
During the period of suspension from work or being temporarily detained or imprisoned by competent authorities, teachers will not be entitled to professional preferential allowances.
Third, maternity leave or leave to enjoy social insurance benefits.
According to Decree 182/2026/ND-CP, the time teachers take maternity leave or leave to enjoy social insurance benefits will not be counted for professional preferential allowances.
However, the decree also has transitional regulations for some special cases. Accordingly, female teachers who are on maternity leave and have been decided by competent authorities to pay preferential allowances before the decree takes effect will still continue to enjoy this allowance according to the issued decision.
Fourth, continuous unpaid leave from 1 month or more.
If teachers take unpaid leave continuously for at least 1 month or more, that leave time will not be counted to receive preferential allowances according to the profession.
The Decree takes effect from July 7, 2026
Decree 182/2026/ND-CP officially takes effect from July 7, 2026. However, the professional preferential allowances specified in this decree are applied from January 1, 2026.
