From 25–70% towards a new ceiling from 2026
Preferential allowances for teachers are currently applied at many levels: 25%, 30%, 35%, 40%, 45%, 50% - depending on the level of education, type of school, teaching subject and working area. For special schools and areas, the benefit level can be up to 70%.
In the dossier proposing the development of a new decree on professional preferential allowances for civil servants and employees in public educational institutions, the Ministry of Education and Training cited the objectives of Resolution 71-NQ/TW.
Accordingly, the policy aims at:
Minimum 70% for preschool and general education teachers;
Minimum 30% for school staff;
100% for teachers working in particularly difficult areas, border areas, islands, and ethnic minority areas.
Breakthrough career incentives associated with retaining human resources
From 2026, health worker allowances will be expanded when Resolution 261/2025/QH15 on a number of special mechanisms and policies to protect, care for and improve people's health officially takes effect.
According to Article 3 of the Resolution, doctors and pharmacists will be ranked starting salary from level 2 immediately upon recruitment into corresponding professional titles, applied until there is a new salary policy.
For people who regularly and directly specialize in areas with specific characteristics, pressure and high risks such as mental health, forensic medicine, psychiatric forensic medicine, emergency resuscitation, and medical surgery, the professional preferential allowance level is increased to 100%.
Medical staff working at commune-level health stations and preventive health facilities are subject to flexible regional allowances. Specifically, the 100% level is applied in ethnic minority areas, mountainous areas, socio-economically disadvantaged areas, border areas and islands; the remaining areas enjoy a minimum level of 70%.
Judicial - inspection - audit sector allowances: Common 10–30%
Decree 204/2004/ND-CP stipulates that this allowance scale includes levels of 10%, 15%, 20%, 25% and 30%, applicable to a number of positions in the court, procuracy, inspection and judicial sectors.
Some fields have separate documents. For example, civil judgment enforcement officers continue to receive professional responsibility allowances according to Decision 27/2012/QD-TTg, with a common level of about 20–30% depending on the work group.
Inspectors are entitled to 25% calculated on current salary (plus position allowances, seniority beyond the framework if any). Meanwhile, the state audit designs professional preferential allowances according to the rank of auditor, with a reference level of 15–25%.
Defense – security allowances have their own characteristics
Many types of allowances are designed to reflect the nature of tasks, such as seniority allowances, responsibility allowances, command allowances, regional allowances and allowances according to working conditions.
For special areas and tasks, the allowance level can be up to 100% of the current salary, typically for officers and soldiers working at DK1 rig, border areas and islands with particularly difficult conditions. Other areas are entitled to a level of 30–50% depending on the nature of the task.
In addition, Decree 363/2025/ND-CP on attracting talents allows excellent graduates to enjoy additional allowances up to 250% in the first 5 years; experts and intellectuals with breakthrough contributions in the field of national defense and security can enjoy 400–550% of their current salary.
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