Decree 182 of 2026, issued by the Government on May 22nd, specifies the levels of preferential allowances for teachers.
Accordingly, preschool and primary school teachers are entitled to three identical rates, 45%, 60%, and 80% respectively, corresponding to those working under normal conditions; in communes in areas I and II of ethnic minority and mountainous regions, and island communes; and in areas with particularly difficult socio -economic conditions.
Secondary and high school teachers receive preferential allowances ranging from 40% to 80%, depending on their working conditions and location. School staff members receiving a preferential allowance for the first time are entitled to a 20% allowance.
Each preferential allowance for preschool and primary school teachers will increase by 10% compared to the current level, but this is 5% less than the proposal made by the Ministry of Education and Training in November 2025.
Calculation of professional incentive allowance = 2.34 (base salary) x salary coefficient x % professional incentive allowance.
The decree takes effect from July 7th, but the allowance rates will be implemented from January 1st, 2026.

Teachers at Tran Dai Nghia Specialized High School, Ho Chi Minh City, May 2026. Photo: Quynh Tran
The increase in allowances for teachers and school staff is implemented in accordance with Resolution 71 of the Politburo and the Resolution of the National Assembly on some special and outstanding mechanisms and policies to create breakthroughs in the development of education and training.
Late last year, the Ministry of Education and Training proposed increasing professional incentive allowances in two phases. From 2026 to 2030, incentive allowances for preschool and primary school teachers will increase by 15% compared to the current levels, reaching 85% and 45% respectively, while school staff will receive a 20% increase.
Phase two is from 2031 onwards. Teachers working in particularly disadvantaged areas will receive at least 100% of the preferential allowance, with the remaining 70% going to school staff. School employees will receive 30%.
Currently, there are approximately 1.05 million preschool and primary school teachers nationwide who receive salaries from the state budget, ranging from 4.9 to 15.87 million VND per month. After adding various allowances, the total salary is approximately 6.6 to 30 million VND.
In addition to allowances, the Ministry proposes applying a special coefficient of 1.25 for preschool teachers and 1.15 for general education teachers. This would increase salaries for these two groups by 0.8 to 3.7 million VND per month, resulting in a monthly budget increase of 1,652 billion VND. This matter is still under research and consultation.
According to vnexpress.net
Source: https://baophutho.vn/phu-cap-uu-dai-nghe-cho-giao-vien-len-den-80-254710.htm











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