How to calculate preferential allowances according to the profession of teachers and school staff

The Ministry of Education and Training is widely consulting on the method of calculating preferential allowances according to profession for teachers and school staff in public educational institutions.

For civil servants and employees paid according to the salary coefficient prescribed in Decree No. 204/2004/ND-CP of the Government, the monthly preferential allowance according to the profession is calculated as follows:

Monthly job-specific allowance

=

Current salary coefficient plus leadership position allowance, plus seniority allowance beyond the framework (if any), plus reserve difference coefficient (if any)

x

Basic salary

x

Preferential allowance level

For employees who are not paid according to the salary coefficient prescribed in Decree No. 204/2004/ND-CP of the Government, the monthly preferential allowance according to the profession is calculated as follows:

Monthly job-specific allowance

=

Salary is paid according to agreement

x

Preferential allowance level

In which, the salary paid according to the agreement is not lower than the regional minimum wage.

In case there is a period of time in a month that is not eligible for preferential allowances according to the profession, the preferential allowance level according to the profession will only be calculated for the remaining time of the month, specifically as follows:

Monthly preferential allowance level by profession	=	Monthly preferential allowance per job / 22 days (standard working days in 1 month)	x	Number of days entitled to receive preferential allowance according to profession in a month

Regarding the time period not eligible for preferential vocational allowance, civil servants and employees are not eligible for preferential vocational allowance during the following periods:

1. Time spent on business trips, working or studying abroad is entitled to 40% of salary according to regulations in Clause 4, Article 8 of Decree No. 204/2004/ND-CP.

2. Continuous suspension from work for 1 month or more.

3. Time off work to receive social insurance benefits according to the provisions of the law on social insurance (except for sick leave and maternity leave according to the provisions of Social Insurance).

4. Other leave time exceeding the time prescribed by the Labor Code and the Law on Social Insurance.

Draft Decree regulating preferential allowances according to profession for civil servants and employees in public educational institutions, please see here.

Source: https://nhandan.vn/cach-tinh-phu-cap-uu-dai-theo-nghe-cua-giao-vien-nhan-vien-truong-hoc-du-kien-post879699.html