Joint Circular No. 01/2006/TTLT-BGD&ĐT-BNV-BTC guides the implementation of Decision No. 244/2005/QĐ-TTg dated October 6, 2005 of the Prime Minister on the preferential allowance system for teachers directly teaching in public educational institutions.

JOINT CIRCULAR

Guidelines for Implementing Decision No. 244/2005/QD-TTg dated June 10, 2005 of the Government on the allowance system for teachers directly teaching in public educational institutions

Pursuant to Decision No. 244/2005/QD-TTg dated October 6, 2005 of the Government stipulating the allowance system for teachers directly teaching in public educational institutions, the Ministry of Education and Training, the Ministry of Home Affairs, and the Ministry of Finance provide guidelines for implementation as follows:

I. SCOPE, OBJECTS, AND CONDITIONS FOR APPLICATION

1. Scope and application

a) Teachers (including those in probationary period or under contract) within the payroll system, directly teaching in public educational institutions within the national education system and schools, centers, academies under state agencies, the Party, and political-social organizations (hereinafter referred to as public educational institutions) shall be provided with experience-based activity support (including budget revenue and other income from public services as prescribed by law).

b) Teachers (including those in probationary period or under contract) within the payroll system of public educational institutions performing duties as team leaders, practical guidance at planting schools, stations, farms, and laboratories.

c) Management staff within the payroll system of public educational institutions, directly teaching the required number of hours as prescribed by the competent authority.

2. Conditions for Application

a) The objects specified in Clause 1 of this Section who have been converted and classified according to Decree No. 204/2004/ND-CP dated December 14, 2004 of the Government on salary systems for civil servants, employees, and armed forces personnel (hereinafter referred to as Decree No. 204/2004/ND-CP) into education and training tools (points with two leading digits of the code number being 15) shall enjoy the allowance benefits. The separate objects specified in Points b and c of Clause 1 of this Section do not necessarily need to be classified into education and training tools.

b) The objects specified in Clause 1 of this Section shall not enjoy allowance benefits during the following periods:

- Time spent on overseas work, study, or training affecting 40% of their salary as prescribed in Clause 4, Article 8 of Decree No. 204/2004/ND-CP;

- Time spent on domestic work, study, or training without continuous teaching for three months;

- Time off for personal reasons without salary reduction for one month or more continuously;

- Time exceeding the leave period for childbirth as prescribed by current safety regulations;

- Time suspended from teaching.

II. LEVELS OF ALLOWANCES AND EQUIPMENT

1. Level of Allowance

a) A 25% allowance level applies to teachers currently directly teaching in universities, colleges, academies, and training schools of ministries, ministerial-level agencies, government agencies, Party organizations, and political-social organizations at the central level, and political schools of provinces and centrally-administered cities (excluding teachers in criminal science departments, scientific departments, and courses on Marxism-Leninism and Ho Chi Minh Thought);

b) A 30% allowance level applies to teachers directly teaching in secondary schools, high schools, comprehensive vocational training centers, regular education centers, vocational training centers in plains, cities, and towns; technical and vocational schools; and political training centers of districts, counties, towns, and provincial-level cities;

c) A 35% allowance level applies to teachers directly teaching in kindergartens and primary schools in plains, cities, and towns; secondary schools, high schools, comprehensive vocational training centers, regular education centers, and vocational training centers in mountainous areas, islands, remote, and far-flung regions;

d) A 40% allowance level applies to teachers directly teaching in teacher training schools, teacher faculties (universities, colleges, and high schools), educational management and training schools, and political subjects in technical and vocational schools;

đ) A 45% allowance level applies to teachers currently directly teaching courses on Marxism-Leninism and Ho Chi Minh Thought in universities and colleges;

e) A 50% allowance level applies to teachers directly teaching in kindergartens and primary schools in mountainous areas, islands, remote, and far-flung regions.

The determination of mountainous areas shall be carried out according to the regulations of the Committee for Ethnic Minorities; island areas based on actual geography; and remote and far-flung areas depending on the characteristics of each locality as guided by the People's Committee of the province after receiving the unified opinion of the relevant ministries.

2. Calculation Method

The amount of allowance benefit received = Minimum wage level x [current grade salary coefficient + leadership position allowance coefficient (if applicable) + percentage (based on coefficient) of overtime allowance (if applicable)] x percentage rate of allowance benefit.

III. METHODS AND SOURCES OF PAYMENT

1. Payment Method

This allowance is paid similarly in any month (during summer break) and shall not be used to offset social security contributions or health insurance premiums.

2. Source of Payment

The funding for the payment of the allowance benefit system shall be sourced from the income of public educational institutions as prescribed and from the state budget as determined by the Ministry of Finance based on the requirements, sources, and methods of implementing salary reform.

IV. IMPLEMENTATION

1. The head of the educational institution shall base on the objects and levels of allowance benefits as directed in this Circular to prepare a budget for paying the allowance benefits for teachers in their unit (according to the attached form) and submit it to the higher-level management body before June 1st each year for review of the current level.

2. The Ministry of Education and Training, the Ministry of Home Affairs, and the Ministry of Finance shall inspect the implementation of Decision No. 244/2005/QD-TTg dated June 10, 2005 of the Prime Minister by ministries, sectors, and localities.

V. EFFECTIVE DATE

1. This Circular takes effect 15 days after its publication date.

The preferential allowance regime specified herein shall be applied from January 10, 2004. In cases where teachers have temporarily received preferential allowances with amounts already received before January 10, 2004, if the absolute amount temporarily received exceeds the absolute amount stipulated in this Circular, there will be no need to compensate for the difference.

Repeal Circular No. 147/1998/TT-LT-TCCP-TC-LĐTBXH-GDĐT dated March 5, 1998 guiding the implementation of Decision No. 973/1997/QĐ-TTg dated November 17, 1997 of the Prime Minister on the allowance system and oppose the provisions concerning students directly enrolled in public schools under the State budget and Point 4.9 of Joint Circular No. 42/2003/TTLT/BGD&ĐT-BTC dated August 29, 2003 of the Ministry of Education and Training and the Ministry of Finance guiding the implementation of Decision No. 494/QĐ-TTg dated June 24, 2002 of the Government on certain measures to improve quality and efficiency in teaching Marxist-Leninist theory and Ho Chi Minh Thought at universities and colleges and political education at vocational secondary schools.

2. Non-public educational institutions may use legitimate sources of their units to implement the preferential allowance system for teachers.

During the implementation process, if there are issues, please send them to the Joint Ministries for study and resolution.

Place of Receipt:
- PRIME MINISTER, DEPUTY PRIME MINISTERS OF THE GOVERNMENT;
- National Assembly's Office;
- Office of the Government;
- President's Office;
- Central Party Office;
- Committee for Culture, Education, Youth Affairs, and Ethnic Minorities of the National Assembly;
- Ministries, ministerial-level agencies, and government-affiliated agencies;
- Central Agencies of Mass Organizations;
- Supreme People's Procuracy;
- Supreme People's Court;
- Provincial People's Councils, Provincial People's Committees;
- Departments of Education and Training, universities, and institutions under the Ministry of Education and Training;
- Department of Legal Drafting and Supervision (Ministry of Justice);
- Official Gazette;
- Archive, Personnel Management (Ministry of Education and Training); Archive, Translation (Ministry of Foreign Affairs); Archive, Planning and Investment (Ministry of Finance).

MINISTRIES, SECTORS, PROVINCES, CITIES … Model 1

SUPERIOR ADMINISTRATIVE AUTHORITY

NAME OF EDUCATIONAL INSTITUTION

LIST OF TEACHERS ELIGIBLE FOR PREFERENTIAL ALLOWANCES

Note:

- Column (3): Record position and duties clearly defining the eligible recipients in column (8). Example: Teacher in the Faculty of Education, Political Science subject, Marxist-Leninist Theory and Ho Chi Minh Thought subjects...

- Column (6): The annual time-based allowance exceeding the coefficient is calculated as follows:

(Annual salary amount, grade x % Annual time-based allowance rate)/100

MINISTRIES, SECTORS, PROVINCES, CITIES … Model 2

SUPERIOR ADMINISTRATIVE AUTHORITY

NAME OF EDUCATIONAL INSTITUTION

SUMMARY OF UNITS AND RECIPIENTS

ELIGIBLE FOR PREFERENTIAL ALLOWANCES

..., day ..., month ..., year 200...HEAD OF UNIT (Signature, Seal)