Decree 73 bonuses are commonly called "Tet bonus", "13th month salary bonus" by many teachers because the payment time is before December 31, 2025, right before the Lunar New Year 2026.
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 in 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.
In addition to full-time teachers, Decree 73 also includes contract 111 teachers in the group eligible for bonuses. However, according to the guidance of the Ministry of Finance, schools base on the number and salary coefficient of full-time teachers to determine bonuses taken from the budget. Bonuses for contract groups will use "the assigned budget and other legal revenue sources".
According to the guidance of the Ministry of Home Affairs, on June 30, 2024, the Government issued Decree No. 73/2024/ND-CP stipulating the base salary and bonus regime for cadres, civil servants, public employees and armed forces, in which Clause 1 and Clause 2 of Article 4 of this Decree have stipulated the subjects implementing the bonus regime and assigned the heads of competent agencies to manage or be decentralized the authority to manage cadres, civil servants and heads of public non-business units to be responsible for building specific Regulations to implement the bonus regime applied to subjects on the payroll of agencies and units.
The organization of policy implementation for cadres, civil servants, and public employees in the province is under the authority of the Chairman of the Provincial People's Committee.
Therefore, each unit, each school, and teacher will enjoy different levels of bonuses.
In the same province, there are schools where teachers ranked as excellently completing tasks receive bonuses of up to more than 16 million VND, and teachers who complete tasks well receive about 13 million VND. But in other schools, excellent teachers may only receive more than 10 million VND.
Not only are there differences between schools, but the difference also appears within a unit.
As for the group of contract teachers, some schools find ways to manage so that teachers, regardless of the category, are rewarded with bonuses. But some schools, implementing according to regulations, this group of subjects almost has no bonuses.
At my school, after teachers received bonuses according to Decree 73, the principal called on each person to deduct a little on a voluntary basis, then divide it back to contract teachers so that they also have Tet bonuses. We all support and believe that this is very humane, so that teachers do not feel self-pity" - Ms. Phuong - a secondary school teacher in Thanh Hoa expressed.