The Government has just issued Decree No. 182/2026/ND-CP stipulating the professional preferential allowance regime for teachers, educational institution managers and educational support personnel working in public educational institutions.
Decree No. 182/2026/ND-CP stipulates cases where preferential allowances are applied from 20% to 80%.
The Decree also stipulates that teachers teaching in the Ho Chi Minh National Academy of Politics and political schools of provinces and centrally-run cities enjoy the current professional preferential allowance level according to the Prime Minister's decision and the guidance of the Central Organization Committee until new regulations are issued.
Teachers and managers of educational institutions working in reform schools enjoy allowances for national defense and security and seniority allowances according to the provisions of points a and d, clause 8, Article 6 of Decree No. 204/2004/ND-CP dated December 14, 2004 of the Government on the salary regime for cadres, civil servants, public employees and armed forces (Decree No. 204/2004/ND-CP).
In case this allowance level is lower than the 70% level, it is entitled to an additional percentage difference to achieve a preferential allowance level equal to 70% of the current salary level and leadership position allowance, seniority allowance exceeding the frame (if any).
The Decree stipulates the monthly preferential allowance for teachers, educational institution managers and educational support personnel calculated as follows:
For cases where there is a period in the month that is not counted for enjoying professional preferential allowances, the level of professional preferential allowance for the remaining period of the month is calculated as follows:
The Decree stipulates that teachers, management officials of educational institutions, and educational support personnel subject to the application of this Decree are not eligible for professional preferential allowances for the following periods:
1. Time spent on business trips, work or study abroad under the regime of only receiving 40% of salary as prescribed in Clause 4, Article 8 of Decree No. 204/2004/ND-CP.
2. Time of suspension from work, time of temporary detention, temporary detention.
3. Maternity leave for female teachers and leave to enjoy social insurance benefits according to the provisions of law on social insurance.
4. Non-performance leave period is continuous from 1 month or more.
This Decree takes effect from July 7, 2026. The professional preferential allowances specified in this Decree are implemented from January 1, 2026.
