Ms. Le Thi Thuy (HCMC) is a lecturer, teaching political education at the Vocational Education College. Based on Decision No. 244/2005/QD-TTg on preferential allowances for teachers, the 45% allowance level applies to teachers who directly teach Marxist-Leninist sciences and Ho Chi Minh Thought in universities and colleges.

However, currently, the subject in colleges is collectively called Political Education (which includes teaching content about Marxism-Leninism, Ho Chi Minh Thought, the Party's guidelines and policies of the Communist Party of Vietnam...), and there are no separate subjects on Marxism-Leninism science, Ho Chi Minh Thought.
Ms. Thuy asked, is the preferential allowance level for lecturers teaching political education subjects at colleges 45%?
Regarding this issue, the Ministry of Education and Training said that the preferential allowance regime for teachers working in public educational institutions is implemented according to the provisions of Decision No. 244/2005/QD-TTg dated October 6, 2005 of the Prime Minister and is guided by Joint Circular No. 01/2006/TTLT-BGD&ĐT-BNV-BTC.
Accordingly, the 40% preferential allowance level is applied to teachers who directly teach at pedagogical schools, pedagogical faculties (universities, colleges, high schools), schools of education and training management staff, and to teachers who teach political subjects in vocational high schools and vocational schools.
Ms. Le Thi Thuy is a lecturer directly teaching the subject of Political Education at the Vocational Education College (belonging to the type of public vocational school), therefore she belongs to the category of teachers teaching political subjects in vocational schools and is entitled to the 40% teacher preferential allowance according to current regulations.