Details of preferential allowances for teachers from January 1, 2026.

Government Decree No. 182 stipulates that teachers are entitled to a professional allowance ranging from 20-80%.

Receive preferential allowances based on occupation ranging from 20-80%.

The government has just issued Decree No. 182/2026/ND-CP stipulating the preferential allowance regime for teachers, educational administrators, and educational support personnel working in public educational institutions.

The decree stipulates the following preferential allowance rates based on occupation: A 20% preferential allowance is applied to personnel supporting education working in preschools, primary and secondary schools, continuing education institutions, vocational high schools, special schools, Friendship School 80, Friendship School T78, Viet Bac Highland High School, and centers for supporting inclusive education development.

New regulations on preferential allowances for teachers based on their profession. Photo: Chinhphu.vn

A preferential allowance of 25% is applied to the following cases: Teachers teaching in higher education institutions and training and professional development schools of ministries, ministerial-level agencies, government agencies, and central political and social organizations;

This person directly supervises practical training in workshops, stations, camps, or laboratories of higher education institutions, or supervises practical training in higher education programs on training ships.

A preferential allowance of 30% is applied to the following cases: Teachers teaching in political centers of communes, wards, and special zones under the direct control of provinces and centrally-administered cities;

Teachers who teach theory or practice in colleges and vocational schools;

Those who directly supervise practical training in school workshops, stations, camps, or laboratories of colleges or vocational schools, or who supervise practical training in vocational education programs on training ships;

Teachers who teach at vocational training centers.

A preferential allowance of 35% is applied to teachers teaching in vocational education centers located in communes classified as Zone I and Zone II in ethnic minority and mountainous areas; island communes, and border communes as stipulated.

A preferential allowance of 40% is applied to the following cases: Teachers teaching political education in vocational schools;

Teachers who teach in middle schools, high schools, and vocational high schools;

Teachers who teach in continuing education centers, vocational education and continuing education centers;

Teachers who teach in schools for educational management and training, teacher training schools, teacher training faculties of higher education institutions, and colleges;

Teachers integrate theory with practice in colleges and vocational schools.

Teachers who are Meritorious Artists, Meritorious Doctors, Meritorious Artisans or higher, or who hold a national vocational skills certificate of level 4 or higher, or a craftsman of level 5/6, 6/7 or higher, or equivalent, directly teach practical skills in colleges and vocational schools.

A preferential allowance of 45% is applied to the following cases: Teachers teaching in preschools and primary schools;

Teachers teaching in junior high schools, senior high schools, continuing education centers, vocational education and continuing education centers, and vocational high schools located in communes in areas I and II of ethnic minority and mountainous regions; island communes, coastal communes, and border communes as prescribed;

Teachers who teach political education in colleges, political theory subjects in higher education institutions, training and refresher schools of ministries, ministerial-level agencies, government agencies, and central political and social organizations.

A preferential allowance of 60% is applied to the following cases: Teachers and educational administrators working in gifted sports schools, gifted arts schools, and ethnic boarding schools;

Teachers working in preschools and primary schools located in communes classified as Area I and Area II in ethnic minority and mountainous regions; island communes, coastal communes, and border communes as defined by regulations.

A preferential allowance of 70% is applied to teachers and educational administrators working in areas with particularly difficult socio-economic conditions (except for cases specified in point c, clause 9).

The preferential allowance of 80% is applied to the following cases: Teachers and educational administrators working in ethnic boarding schools, boarding schools, specialized high schools, pre-university schools, Friendship School 80, Friendship School T78, and Viet Bac Highland High School;

Teachers and educational administrators working in schools and classes for people with disabilities (except as stipulated in Article 4 of this Decree), and centers for supporting inclusive education development;

Teachers working in preschools, primary and secondary schools, vocational high schools, and special schools located in areas with particularly difficult socio-economic conditions as defined by the Government.

Teachers teaching at the Ho Chi Minh National Academy of Politics and provincial and centrally-administered city political schools will continue to receive preferential professional allowances at the current rate, as stipulated in the Prime Minister's decision and the Central Organization Committee's guidelines, until new regulations are issued.

Teachers and educational administrators working in reform schools are entitled to allowances for national defense and security services and seniority allowances as stipulated in points a and d, clause 8, Article 6 of Government Decree No. 204/2004/ND-CP dated December 14, 2004, on the salary regime for cadres, civil servants, public employees, and armed forces personnel (Decree No. 204/2004/ND-CP). If the allowance received is lower than 70%, they are entitled to an additional percentage difference to reach a preferential allowance equal to 70% of their current salary and leadership position allowance, and seniority allowance exceeding the standard rate (if any).

How to calculate preferential allowances

The decree stipulates that the monthly preferential allowance for teachers, educational institution administrators, and educational support personnel is calculated as follows:

In cases where there are periods in a month that are not eligible for occupational incentive allowance, the amount of occupational incentive allowance for the remaining period of the month will be calculated as follows:

The Decree stipulates that teachers, educational institution administrators, and educational support personnel subject to this Decree are not entitled to receive professional incentive allowances during the following periods:

During business trips, work, or studies abroad, employees are only entitled to 40% of their salary as stipulated in Clause 4, Article 8 of Decree No. 204/2004/ND-CP.

The period of suspension from work, the period of detention, and the period of temporary custody.

Maternity leave for female teachers and time off with social insurance benefits are regulated by the law on social insurance.

Unpaid leave lasting for one month or more.

This Decree shall take effect from July 7, 2026. The preferential allowances for specific occupations stipulated in this Decree shall be implemented from January 1, 2026.

Source: https://congthuong.vn/chi-tiet-phu-cap-uu-dai-cho-nha-giao-tu-1-1-2026-457934.html