Which 6 subjects of teachers are entitled to the 40% professional preferential allowance

Legal Consulting Office of Lao Dong Newspaper answers:

Clause 5, Article 3 of Decree 182/2026/ND-CP (effective from July 7, 2026) stipulates the professional preferential allowance regime for teachers, educational institution managers and educational support personnel working in public educational institutions, stipulating the 40% preferential allowance level applicable to the following cases:

a) Teachers teaching political education subjects in intermediate schools;

b) Teachers teaching in secondary schools, high schools, vocational high schools;

c) Teachers teaching in continuing education centers, vocational education - continuing education centers;

d) Teachers teaching in schools of education and training management staff, pedagogical schools, pedagogical faculties under higher education institutions, colleges;

e) Teachers who teach integrating theory with practice in colleges and intermediate schools;

e) Teachers who are Meritorious Artists, Meritorious Doctors, Meritorious Artisans or higher or people with national vocational skills certificates level 4 or higher or skilled workers level 5/6, 6/7 or higher or equivalent, directly teaching practice in colleges and intermediate schools.

Article 10 of Decree 182/2026/ND-CP stipulates the effectiveness of implementation as follows:

1. This Decree takes effect from July 7, 2026. The professional preferential allowances specified in this decree are implemented from January 1, 2026.

Thus, the above-mentioned teachers are entitled to a professional preferential allowance of 40%.