Joint Circular No. 06/2007/TTLT-BGDĐT-BNV-BTC guides the implementation of Government Decree No. 61/2006/NĐ-CP dated June 20, 2006 on policies for teachers and educational management officials working at specialized schools and in areas with particularly difficult economic and social conditions.

JOINT CIRCULAR

GUIDELINES FOR IMPLEMENTING THE GOVERNMENT DECREE NO. 61/2006/NĐ-CP DATED JUNE 20, 2006 ON POLICIES FOR TEACHERS AND EDUCATIONAL MANAGEMENT STAFF WORKING IN SPECIALIZED SCHOOLS AND IN AREAS WITH EXTREMELY DIFFICULT ECONOMIC AND SOCIAL CONDITIONS

Pursuant to Government Decree No. 61/2006/NĐ-CP dated June 20, 2006 on policies for teachers and educational management staff working in specialized schools and in areas with extremely difficult economic and social conditions, the Ministry of Education and Training, the Ministry of Home Affairs, and the Ministry of Finance provide guidelines as follows:

I. GENERAL PROVISIONS

a) Cadres, civil servants, public officials, and workers as stipulated in Article 2 of Decree No. 178/2024/NĐ-CP dated December 31, 2024 (amended and supplemented by Decree No. 67/2025/NĐ-CP dated March 15, 2025) of the Government on policies and treatment for cadres, civil servants, public officials, workers, and armed forces personnel in the process of organizational restructuring of the political system, having a total mandatory social insurance contribution period of at least 15 years when working in heavy, hazardous, or dangerous jobs or extremely heavy, hazardous, or dangerous jobs listed by the agency under the Government responsible for labor administration, or working in areas with particularly difficult socio-economic conditions including time worked in places with regional allowances of coefficient 0.7 or higher before January 1, 2021, and reaching the retirement age as specified in Appendix II issued together with Decree No. 135/2020/NĐ-CP, ceasing work immediately due to direct impact from organizational restructuring and implementation of the two-level local government model;

a) Teachers and educational management staff (including those in probationary periods under employment contracts) receiving salaries according to the state-defined pay grades and ranks belong to the payroll of specialized schools and areas with extremely difficult economic and social conditions.

b) Teachers and educational management staff (CBQLGD) not belonging to the state payroll or currently in probationary or contractual periods receiving salaries from legitimate sources other than the state budget who are working in specialized schools and areas with extremely difficult economic and social conditions.

c) The educational management staff referred to in points a and b above include:

- Principals, Deputy Principals, Directors, Deputy Directors of centers and educational institutions.

- Teachers (including those who are Principals, Deputy Principals, Directors, Deputy Directors of centers and educational institutions) assigned to work in specialized departments and units of educational institutions or working in education departments located within areas with extremely difficult economic and social conditions.

2. Scope of Application

a) Specialized schools, including:

- Boarding schools for ethnic minorities.

- Boarding schools for ethnic minorities, preparatory universities;

- Specialized high schools;

- Art, sports talent schools;

- Schools and classes for disabled persons;

- Reformatory schools.

b) List of areas with extremely difficult economic and social conditions as stipulated in Decision No. 163/2006/QĐ-TTg dated July 11, 2006 of the Prime Minister approving the list of particularly difficult communes that have basically completed the objectives of the socio-economic development program for particularly difficult communes in mountainous regions, border areas, and remote areas (Program 135 Phase 1999-2005); Decision No. 164/2006/QĐ-TTg dated July 11, 2006 of the Prime Minister approving the list of particularly difficult communes, border communes, and safe zones included in the investment plan for the socio-economic development program for particularly difficult communes in ethnic minority and mountainous regions during the period 2006-2010 (Program 135 Phase II) and other decisions of the Prime Minister (if any).

c) Educational and training institutions, including: kindergartens, groups of children, kindergarten classes, primary schools, secondary schools, remedial education (not yet completed the conversion process according to the Education Law 2005), vocational colleges, vocational training centers, junior colleges, universities; centers: comprehensive technical and vocational guidance, continuing education, care for disabled children.

3. Principles of Application

a) Teachers and CBQLGD falling within the scope of application of Clause 1, Section I of this Circular, in addition to enjoying policies like civil servants and public officials working in the education sector, also enjoy additional allowances and subsidies as prescribed in this Circular.

b) Teachers and CBQLGD falling within the scope of application of Clause 1, Section I of this Circular, when retiring or leaving their positions, will not enjoy the allowances and subsidies prescribed in this Circular.

Allowances and subsidies prescribed in this Circular shall not be used to calculate other allowances, social insurance benefits, health insurance benefits, and severance pay.

c) Teachers and CBQLGD falling within the scope of application of Clause 1, Section I of this Circular, working at specialized schools not located in areas with extremely difficult economic and social conditions, only enjoy allowances, subsidies, and preferential treatments prescribed for specialized schools as detailed in Clauses 1, 2, and 3 of Section II of this Circular.

Teachers and CBQLGD falling within the scope of application of Clause 1, Section I of this Circular, working at specialized schools located in areas with extremely difficult economic and social conditions, enjoy all allowances, subsidies, and preferential treatments prescribed from Clause 1 to Clause 11 of Section II of this Circular.

Teachers and CBQLGD falling within the scope of application of Clause 1, Section I of this Circular, working at educational and training institutions located in areas with extremely difficult economic and social conditions, only enjoy allowances, subsidies, and preferential treatments prescribed for areas with extremely difficult economic and social conditions from Clause 1 to Clause 11 (excluding Clause 3) of Section II of this Circular.

d) Teachers and CBQLGD falling within the scope of application of Clause 1, Section I of this Circular, receiving salaries from the state budget, enjoy allowances, subsidies, and preferential treatments prescribed in this Circular funded from the state budget. The central budget pays for teachers and CBQLGD working at specialized schools and educational and training institutions managed by central ministries and sectors. Local budgets pay for teachers and CBQLGD working at specialized schools and educational and training institutions managed by local authorities.

Teachers and CBQLGD falling within the scope of application of Clause 1, Section I of this Circular, not receiving salaries from the state budget, may apply and implement allowances, subsidies, and preferential treatments prescribed in this Circular from legitimate income sources of the institution.

e) Teachers and educational administrative staff who fall under the application scope of Clause 1, Section I of this Circular, currently working in communes located in areas with extremely difficult socio-economic conditions and have completed the basic Program 135 for the period 1999-2005 as stipulated in Decision No. 163/2006/QĐ-TTg dated July 11, 2006 of the Prime Minister on approving the list of communes that have basically achieved the objectives of the Socio-Economic Development Program for Particularly Difficult Communes in Ethnic Minority Areas, Border Regions, and Remote Areas (Program 135 for the period 1999-2005) shall enjoy the benefits for areas with extremely difficult socio-economic conditions as prescribed in this Circular until December 31, 2008.

In cases where the Prime Minister issues a decision to approve the list of communes that have basically achieved the objectives of Program 135 for the period 2006-2010, teachers and educational administrative staff working in these communes shall enjoy the benefits for areas with extremely difficult socio-economic conditions as prescribed in this Circular and the decision of the Prime Minister.

II. BENEFITS TO BE ENJOYED

1. Subsidies for sightseeing, study, and professional training

a) Teachers and educational administrative staff who fall under the application scope of Clause 1, Section I of this Circular and are currently working at specialized schools or in areas with extremely difficult socio-economic conditions:

- When dispatched by competent educational management and training authorities to attend training courses on professional skills, vocational training, and foreign languages, they shall be reimbursed for the cost of purchasing learning materials (excluding reference materials), tuition fees, and travel expenses including train and bus tickets, accommodation costs, and subsistence allowances during the training period according to the current travel expense regulations;

- Upon successfully completing their annual tasks (receiving advanced worker titles, outstanding workers, or creative labor certificates), they shall be organized by their units to participate in domestic sightseeing, study tours, and experience exchanges at least once a year, with all related expenses including train and bus tickets, accommodation costs, travel allowances according to the current travel expense regulations, and other incidental costs for organizing practical visits being covered provided that there are valid receipts and within the approved budget.

b) Each year, from the beginning of the school year, specialized schools and educational institutions located in areas with extremely difficult socio-economic conditions shall base on the staffing plan for the school year to develop plans for dispatching teachers and educational administrative staff to attend professional training courses and language training; plans for organizing sightseeing, study tours, and experience exchanges for teachers and educational administrative staff with outstanding achievements, along with financial estimates, to be submitted to the direct supervising educational management and training authority for approval.

Specialized schools and educational institutions managing teachers and educational administrative staff shall settle accounts for the costs of purchasing learning materials and tuition fees based on financial invoices and receipts issued by the training institution; travel expenses including train and bus tickets, accommodation costs, and subsistence allowances during the training period according to the current travel expense regulations.

The costs of purchasing learning materials, tuition fees, travel expenses, accommodation costs, subsistence allowances, and expenses for organizing sightseeing, study tours, training, and experience exchanges shall be recorded in appropriate items, sub-items, chapters, types, and sections in the state budget classification.

2. Preferential Allowances

a) Eligible Recipients:

- Teachers and educational administrative staff who fall under the provisions of Clause 1, Section I of this Circular and are currently working at specialized schools or in areas with extremely difficult socio-economic conditions.

- The recipients specified in Clause 1, Section I of this Circular shall not be entitled to preferential allowances during the following periods:

+ Periods spent working, studying, or training abroad and receiving 40% of their salary as stipulated in Clause 4, Article 8 of Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on the salary system for civil servants, public officials, and members of the armed forces (hereinafter referred to as Decree No. 204/2004/NĐ-CP);

+ Periods spent working or studying domestically without continuous teaching for more than three months;

+ Periods of unpaid leave for personal reasons lasting continuously for one month or longer;

+ Periods of sick leave or maternity leave exceeding the limits set forth in the current Social Insurance Law;

+ Periods of suspension from teaching or work.

- Teachers and educational administrative staff who have already received preferential allowances according to the guidelines of this Circular shall not be entitled to preferential allowances as prescribed in Joint Circular No. 01/2006/TTLT-BGD&ĐT-BNV-BTC dated January 23, 2006 of the Joint Circular of the Ministry of Education and Training, the Ministry of Home Affairs, and the Ministry of Finance guiding the implementation of Decision No. 244/2005/QĐ-TTg dated October 6, 2005 of the Prime Minister on preferential allowances for teachers directly engaged in teaching in public educational institutions.

b) Rate of Preferential Allowance

- A preferential allowance of 70% of the current salary grade plus leadership position allowance and seniority allowance above the ceiling (if applicable) shall apply to teachers and educational administrative staff working at:

+ Educational institutions located in areas with extremely difficult socio-economic conditions;

+ Specialized schools including: specialized high schools; boarding schools for ethnic minorities; and schools and classes for persons with disabilities.

For teachers and educational administrative staff working at correctional education schools, if the additional allowance for years of service and national defense and security service stipulated in point a and point d, Clause 8, Article 6 of Decree No. 204/2004/NĐ-CP is lower than the rate prescribed in point b, Clause 2, Section II of this Circular, they shall be granted the difference in percentage points to reach a preferential allowance equal to 70% of their current salary and leadership position allowance, and seniority allowance above the ceiling (if applicable).

- The level of preferential allowance at 50% of the salary according to rank and grade currently enjoyed plus leadership position allowance and seniority allowance exceeding the ceiling (if applicable) shall apply to teachers and educational administrative staff working at specialized schools not located within the territory of areas with extremely difficult economic and social conditions, including: Boarding primary schools for ethnic minorities; preparatory universities and art, sports, and physical education talent schools.

c) Calculation method

The amount of preferential allowance received = Minimum wage level x [(salary coefficient according to current rank and grade + leadership position allowance coefficient (if applicable) + % (converted to coefficient) of seniority allowance exceeding the ceiling (if applicable))] x preferential allowance percentage rate.

Example 1. A Principal of a primary school working in an area with extremely difficult economic and social conditions, having a salary coefficient of 3.06 at grade 7 of the primary teacher rank (code 15.114), leadership position allowance coefficient of 0.4, and receiving a preferential allowance rate of 70%. The preferential allowance for this case in one month is calculated as follows:

- Preferential allowance for one month (from October 1, 2004 to September 30, 2005 with the minimum wage level of 290,000 VND) = 290,000 VND x (3.06 + 0.4) x 70% = 702,380 VND.

- Preferential allowance for one month (from October 1, 2005 to September 30, 2006 with the minimum wage level of 350,000 VND) = 350,000 VND x (3.06 + 0.4) x 70% = 847,700 VND.

- Preferential allowance for one month (from October 1, 2006 with the minimum wage level of 450,000 VND) = 450,000 VND x (3.06 + 0.4) x 70% = 1,089,900 VND.

Example 2. Teacher Nguyen Van A, currently working at a correctional school, with the rank of Major, has a salary coefficient of 5.40, and receives a seniority allowance of 20%. The additional preferential allowance that Teacher Nguyen Van A receives is as follows: The preferential allowance received = 70% (preferential allowance according to regulations) - 20% (seniority allowance) = 50%.

- Preferential allowance for one month (from October 1, 2004 to September 30, 2005 with the minimum wage level of 290,000 VND) = 290,000 VND x 5.40 x 50% = 783,000 VND.

- Preferential allowance for one month (from October 1, 2005 to September 30, 2006 with the minimum wage level of 350,000 VND) = 350,000 VND x 5.40 x 50% = 945,000 VND.

- Preferential allowance for one month (from October 1, 2006 with the minimum wage level of 450,000 VND) = 450,000 VND x 5.40 x 50% = 1,215,000 VND.

d) Payment method

- This allowance is paid together with the monthly salary (including summer vacation period).

- This allowance amount is recorded under item 102 sub-item 08 of the corresponding chapter, type, and section according to the state budget classification.

3. Duty Allowance

a) Teachers and educational administrative staff who fall under the application scope of Article 1 of this Circular working at specialized schools shall receive a duty allowance at a coefficient of 0.3 compared to the minimum wage level and shall not receive a duty allowance as stipulated in Circular No. 05/2005/TT-BNV dated January 5, 2005 of the Ministry of Home Affairs guiding the implementation of the duty allowance system for civil servants, public officials, and employees.

b) Calculation method

The duty allowance received in one month = Minimum wage level x 0.3.

c) Payment method

- The duty allowance is calculated and paid together with the monthly salary.

- This allowance amount is recorded under item 102 sub-item 03 of the corresponding chapter, type, and section according to the state budget classification.

4. Attraction Allowance

a) Eligible recipients

Teachers and educational administrative staff who fall under the application scope of Article 1 of this Circular, including those newly graduated and recruited and assigned to work by the competent authority (including both local and non-local personnel), shall be transferred by the competent educational management authority from places outside areas with extremely difficult economic and social conditions to work at educational and training institutions in areas with extremely difficult economic and social conditions.

b) Level of attraction allowance and duration of receipt

- The level of attraction allowance equals 70% of the salary according to current rank and grade plus leadership position allowance and seniority allowance exceeding the ceiling (if applicable);

- The attraction allowance is paid for the actual working time of teachers and educational administrative staff in areas with extremely difficult economic and social conditions, but the duration of receiving the attraction allowance shall not exceed five years.

c) Calculation method

The attraction allowance received in one month = Minimum wage level x [salary coefficient according to current rank and grade + leadership position allowance coefficient (if applicable) + % (converted to coefficient) of seniority allowance exceeding the ceiling (if applicable)] x 70%.

d) Time of receipt calculation

- Teachers and educational administrative staff who receive a decision to transfer to work at educational and training institutions in areas with extremely difficult economic and social conditions starting from July 13, 2006 (the date Decree No. 61/2006/NĐ-CP took effect) or later shall be entitled to receive the allowance from the date of receipt of the decision.

Example 3. Mr. Nguyen Van B, a primary school teacher, was signed a decision by the competent authority on August 1, 2006, to work at Primary School M in an area with extremely difficult economic and social conditions. Mr. B will be entitled to receive the attraction allowance from August 1, 2006.

- Teachers and educational administrative staff currently working at educational and training institutions in areas with extremely difficult economic and social conditions but have not yet received the attraction allowance as prescribed in Decree No. 35/2001/NĐ-CP dated July 9, 2001 of the Government on policies for teachers and educational administrative staff working at specialized schools and in areas with extremely difficult economic and social conditions (hereinafter referred to as Decree No. 35/2001/NĐ-CP) shall be entitled to receive the attraction allowance as prescribed in this Circular from July 13, 2006.

Example 4. Mr. Phan Van C, a primary school teacher, was signed a decision by the competent authority to work at a Primary School in an area with extremely difficult economic and social conditions before July 25, 1996. Since then, Mr. C has continued to work at a school in an area with extremely difficult economic and social conditions. Mr. C has not yet received the attraction allowance as prescribed in Decree No. 35/2001/NĐ-CP. Now, Mr. C will be entitled to receive the attraction allowance from the date
13/7/2006.

- Teachers and educational administrative staff currently working at educational institutions located in areas with particularly difficult socio-economic conditions, who have been and are still receiving the attraction allowance prescribed in Decree No. 35/2001/NĐ-CP but have not yet completed five years shall continue to be entitled to the allowance as prescribed in this Circular from October 1, 2004.

Example 5: Mr. Nguyen Van D, a primary school teacher, was appointed by the competent authority to work at a primary school in an area with particularly difficult socio-economic conditions since August 1, 2003. Since then, he has continued to work at a school in such an area and has been receiving the attraction allowance prescribed in Decree No. 35/2001/NĐ-CP. Therefore, Mr. D will be eligible for the attraction allowance prescribed in this Circular from October 1, 2004, with the total time of receiving the attraction allowance under Decree No. 35/2001/NĐ-CP and Decree No. 61/2006/NĐ-CP not exceeding five years.

Example 6: Ms. Le Thi H, a primary school teacher, was appointed by the competent authority to work at a primary school in an area with particularly difficult socio-economic conditions since August 1, 1997. Since then, she has continued to work at a school in such an area and has received the attraction allowance prescribed in Decree No. 35/2001/NĐ-CP from July 25, 2001 to July 25, 2002 (one year of receiving the attraction allowance). Therefore, Ms. H will be eligible for the attraction allowance prescribed in this Circular from October 1, 2004, with the total time of receiving the attraction allowance under Decree No. 35/2001/NĐ-CP and Decree No. 61/2006/NĐ-CP not exceeding five years.

c) Payment method

- This allowance is paid together with the monthly salary (including summer vacation period).

- This allowance amount is recorded in item 102 sub-item 02 of the corresponding chapter, type, and section according to the state budget classification.

5. Rotation term and relocation allowance for teachers and educational administrative staff

a) Recipients

- Teachers and educational administrative staff who are subject to application under Clause 1 of Item I of this Circular and receive salaries from the state budget shall be decided by the competent educational management authority to rotate from non-special socio-economic condition areas to work at educational institutions in areas with particularly difficult socio-economic conditions starting from the date of receipt of the decision, within the period from July 25, 2001 onwards.

- Newly graduated individuals recruited and assigned to work at educational institutions located in areas with particularly difficult socio-economic conditions starting from the date of receipt of the decision, within the period from July 25, 2001 onwards.

b) Rotation term and benefits

- The rotation term for teachers and educational administrative staff working in areas with particularly difficult socio-economic conditions is five years for males and three years for females.

During the rotation term, if teachers and educational administrative staff are disciplined (reprimanded, warned, demoted in rank, downgraded in grade), or suspended from work, they will not be transferred until the disciplinary effect ends or the suspension period is over. The time spent under discipline or suspension does not count towards the service period during the rotation term.

- After completing the service period as specified above, teachers and educational administrative staff shall be arranged by the competent educational management authority to transfer their work to places outside areas with particularly difficult socio-economic conditions according to the following principles:

+ For teachers and educational administrative staff who are transferred to work at educational institutions in areas with particularly difficult socio-economic conditions, they may return to their last place of residence and work before being transferred to such areas or to areas outside these regions;

+ For newly graduated individuals recruited by the competent authority to work at educational institutions in areas with particularly difficult socio-economic conditions (excluding those who were enrolled in schools with permanent residency in such areas), they shall be arranged by the competent educational management authority to work at institutions outside areas with particularly difficult socio-economic conditions;

+ Teachers and educational administrative staff who wish to transfer to other places shall be facilitated by the competent educational management authority to contact and resolve the transfer according to their wishes;

+ Once a decision on transfer to a new location is made, teachers and educational administrative staff must comply with the job assignment by the educational management authority in the new location. Failure to comply with the job assignment will result in disciplinary action according to current regulations.

Teachers and educational administrative staff who do not qualify for the rotation term benefit system and those who started working in areas with particularly difficult socio-economic conditions before July 25, 2001 will not be subject to the rotation term as mentioned above.

These teachers and educational administrative staff, if they wish to transfer, will be prioritized for arrangement and resolution of transfer according to current regulations of the education and training sector.

- The local educational management authority where teachers and educational administrative staff are rotating back to shall be responsible for accepting, arranging, and assigning jobs. If there are difficulties with staffing and salary funds, the provincial People's Committee (PC) shall decide to adjust staffing and salary funds within the total staffing and salary funds of the province for the receiving institution.

In cases where the educational institution that has teachers and educational administrative staff transferring out needs replacements, the competent educational management authority shall arrange other personnel to replace them.

- Upon expiration of the service period as prescribed in areas with particularly difficult economic and social conditions, if teachers and educational administrative staff voluntarily choose to remain and continue their work and stabilize their long-term living conditions, they shall be eligible for land allocation for housing and farming purposes by the competent authority based on specific local conditions, and they may also borrow funds at preferential interest rates repayable over ten years.

- When implementing the decision on job rotation (including both moving out from and into areas with particularly difficult economic and social conditions), if teachers and educational administrative staff have family members (parents, spouse, children) who move along with them, they will be entitled to travel allowance for train, bus, and luggage fees (based on the standard ticket prices and freight charges of public transportation services as stipulated and issued on financial invoices) for accompanying members, and a relocation allowance of 6,500,000 VND (six million five hundred thousand VND) per household (including the entire family).

c) Payment method

- The relocation allowance and travel allowance for teachers and educational administrative staff and accompanying members shall be paid once by the educational institution located in areas with particularly difficult economic and social conditions (where teachers and educational administrative staff are rotated in and out).

- The expenditure for travel allowances and relocation allowances shall be recorded under item 105 sub-item 99 of the corresponding chapter, type, and section according to the state budget classification.

6. Initial Allowance

a) Recipients and Conditions for Entitlement

Teachers and educational administrative staff who fall within the scope of application as stipulated in Clause 1 of Part I of this Circular, including those newly graduated and recruited and assigned to work in educational institutions located in areas with particularly difficult economic and social conditions from July 13, 2006 onwards, are eligible.

b) Amount of Allowance and Housing Arrangements

- Eligible teachers and educational administrative staff shall receive an initial allowance of 4,000,000 VND (four million VND) per person to assist in purchasing necessary items to quickly stabilize their personal and family life.

- Teachers and educational administrative staff transferred to work at educational institutions shall have their housing arrangements handled by the People's Committee of the district where they are received. Based on the number of teachers and educational administrative staff working at the educational institution with housing needs and the actual situation of the locality, the district People's Committee shall direct relevant agencies within the district to construct collective housing (public service housing) for teachers or add rooms in existing teacher collective housing areas that suit the actual conditions of the locality.

c) Payment method

- This allowance shall be paid by the educational institution receiving the teachers and educational administrative staff after they have commenced their duties.

- The expenditure for this allowance shall be recorded under item 105 sub-item 99 of the corresponding chapter, type, and section according to the state budget classification.

7. Allowance for Purchasing and Transporting Fresh Water

a) Recipients and Conditions for Entitlement

Teachers and educational administrative staff who fall within the scope of application as stipulated in Clause 1 of Part I of this Circular and are currently working and residing in areas with particularly difficult economic and social conditions where there is a seasonal shortage of fresh water (referred to collectively as areas lacking fresh water).

b) Determination of Areas Lacking Fresh Water, Duration, and Allowance Level

Seasonal areas lacking fresh water are regions where natural conditions do not provide sufficient water or where available water cannot be used for daily living for at least one continuous month in a year.

The Provincial People's Committee shall determine the areas lacking fresh water, duration, and level of allowance for purchasing and transporting fresh water based on the specific conditions of areas with particularly difficult economic and social conditions under its management.

c) Calculation method

- The heads of educational institutions shall calculate the allowance for purchasing and transporting fresh water according to the following guidelines:

The basis for calculating the allowance for purchasing and transporting fresh water for one person includes:

+ Standard consumption rate: 6 cubic meters/person/month. (a)

+ Actual number of months lacking fresh water in a year. (b)

+ Cost of purchasing and transporting one cubic meter of fresh water to the residence and workplace of teachers and educational administrative staff as specified by the Provincial People's Committee. (c)

+ The price of fresh water included in salary is the business price of one cubic meter of domestic water use as stipulated by the competent authority at the local level. (d)

Therefore:

+ The monthly allowance amount is: a x (c - d)

+ The annual allowance amount is: a x (c - d) x b

- Teachers and educational administrative staff who fall within the scope of application as stipulated in Clause 1 of Part I of this Circular and work at centrally-managed schools located in such areas shall receive the allowance for purchasing and transporting fresh water according to the level set by the local area where the school is located.

d) Payment method

- The allowance for purchasing and transporting fresh water shall be paid in cash together with the monthly salary.

- The expenditure for the allowance for purchasing and transporting fresh water shall be recorded under item 105 sub-item 99 of the corresponding chapter, type, and section according to the state budget classification.

8. Mobility Allowance

a) Teachers and educational administrative staff who fall within the scope of application as stipulated in Clause 1 of Part I of this Circular and work in areas with particularly difficult economic and social conditions, engaged in full-time illiteracy eradication and universal education activities, and who spend fifteen days or more each month traveling to villages, hamlets, and communities shall be entitled to a mobility allowance at a factor of 0.2 of the general minimum wage as guided by Circular No. 06/2005/TT-BNV dated January 5, 2005, issued by the Ministry of Home Affairs regarding the implementation of the mobility allowance system for civil servants, employees, and officials.

b) The expenditure for this allowance shall be recorded under item 102 sub-item 06 of the corresponding chapter, type, and section according to the state budget classification.

9. Allowance for Teaching in Ethnic Minority Languages and Scripts

a) Recipients and Conditions for Entitlement

Teachers and educational administrative staff who fall within the scope of application as stipulated in Clause 1 of Part I of this Circular and are currently working in areas with particularly difficult economic and social conditions, assigned by the head of the unit or educational institution to directly manage, lead, and teach in ethnic minority languages and scripts according to the curriculum and teaching materials issued by the education sector, regardless of whether it is pure ethnic language instruction or bilingual instruction (ethnic language - Vietnamese).

b) Duration of Entitlement

- If a teacher or educational administrative staff directly teaches using the language and writing system of ethnic minorities for two semesters in one academic year, they shall be entitled to a subsidy equivalent to nine months within that academic year;

- If a teacher or educational administrative staff directly teaches using the language and writing system of ethnic minorities for one semester in one academic year, they shall be entitled to a subsidy equivalent to four and a half months within that academic year;

- If teaching does not reach one semester in one academic year, the subsidy shall be paid for each month taught;

c) The amount of the subsidy and the method of calculation

The subsidy for teaching using the language and writing system of ethnic minorities is equal to fifty percent of the current salary grade level and leadership position allowance, and the seniority allowance exceeding the framework (if applicable);

The amount of the subsidy received in one month = The general minimum wage x [salary coefficient according to the current grade level + leadership position allowance coefficient (if applicable) + percentage (according to the coefficient) of the seniority allowance exceeding the framework (if applicable)] x 50%;

d) Method of payment

- This subsidy is calculated to be paid together with the monthly salary period;

- This subsidy is only paid during the time when teachers and educational administrative staff work in areas with extremely difficult economic and social conditions and directly teach using the language and writing system of ethnic minorities;

- This subsidy amount is recorded under item 102, sub-item 99 of the corresponding chapter, type, and section according to the state budget classification;

10. Subsidy for self-study of ethnic minority languages to serve work

a) Recipients and Conditions for Entitlement

Teachers and educational administrative staff who fall under the application scope of Clause 1, Item I of this Circular, currently working (including ethnic minority individuals self-studying and using other ethnic minority languages) in ethnic minority regions with extremely difficult economic and social conditions must genuinely self-study and master the writing system and spoken language of the local ethnic minority group for use in teaching and educating students, which must be confirmed by the competent authority to meet the specified standards;

b) Benefits enjoyed

- Reimbursement for purchasing study materials for self-study purposes (excluding reference materials) of ethnic minority languages (if any) based on financial invoices;

- A subsidy for self-study of ethnic minority languages and writing systems. The specific amount is determined by the provincial People's Committee upon the proposal of the Department of Education and Training but shall not exceed five million dong per person;

c) Payment method

- The cost of purchasing study materials (excluding the cost of purchasing reference materials) is provided once a year based on actual purchases and financial invoices, and shall be reimbursed within no more than three years;

- Self-study subsidy is provided once when teachers and educational administrative staff achieve proficiency in using the spoken language and writing system of ethnic minorities in their work and are confirmed by the competent education and training authority;

- The amount for purchasing study materials and self-study subsidies is recorded in appropriate sub-items under item 119 of the corresponding chapter, type, and section according to the state budget classification;

11. Awards

Teachers and educational administrative staff currently working at specialized schools or in areas with extremely difficult economic and social conditions who have made significant contributions to the education and training cause may be considered for the titles of National Teacher, Outstanding Teacher, and the Commendation Medal for the Education Cause, as well as other state reward policies;

III. IMPLEMENTATION

1. The budget estimate for funding the allowances and preferential subsidies for teachers and educational administrative staff working at educational institutions and training centers (as shown in Table 1, Tables 2a, 2b attached) shall be prepared concurrently with the regular budget estimate at each level and unit for submission to the competent authority for approval and implementation;

2. The heads of public educational institutions and training centers are responsible for reviewing and preparing the annual budget estimate for payments to those receiving salaries from the state budget (including detailed analysis of the payment of allowances and subsidies for teachers and educational administrative staff of their units), to be submitted to the superior management agency before April 30th each year according to the forms attached to this Circular;

3. Central Ministries and Departments are responsible for compiling information on schools and institutions under their management (as shown in Tables 3, 4a, 4b, and 5 attached) and reporting to the Ministry of Education and Training, the Ministry of Home Affairs, and the Ministry of Finance before May 31st each year regarding the implementation status of their respective ministries and departments;

The Department of Finance is responsible for compiling information on schools and institutions managed by local authorities (as shown in Tables 3, 4a, 4b, and 5 attached) regarding the budget estimates for implementing the allowances and subsidies stipulated in this Circular, to report to the provincial People's Committee for decision-making. The provincial People's Committee will compile and submit reports to the Ministry of Education and Training, the Ministry of Home Affairs, and the Ministry of Finance before May 31st each year regarding the implementation status in their locality;

4. This Circular takes effect fifteen days after its publication in the Official Gazette. The Joint Circular No. 11/2002/TTLT-BGD&ĐT-BTC-CBCP-BTC-BLĐTB&XH dated March 27, 2002, issued by the Ministry of Education and Training, the Government Organizational and Cadre Management Agency (now the Ministry of Home Affairs), the Ministry of Finance, and the Ministry of Labor, Invalids, and Social Affairs, guiding the implementation of Decree No. 35/2001/NĐ-CP dated July 9, 2001, of the Government on policies for teachers and educational administrative staff working at specialized schools and in areas with extremely difficult economic and social conditions, concerning preferential allowances, attraction allowances, and allowances for teaching in ethnic minority languages, as stipulated in Clause 2, Paragraph 3, Point d, Clause 4, and Clause 9 of Item II of this Circular, shall be effective from October 1, 2004. The provisions on travel and study subsidies, professional development allowances, responsibility allowances, teacher rotation periods, relocation allowances, water purchase and transportation allowances, mobility allowances, and self-study subsidies for ethnic minority languages to serve work as stipulated in this Circular shall be implemented according to the provisions of Decree No. 61/2006/NĐ-CP (effective fifteen days after its publication in the Official Gazette; the date of publication in the Official Gazette of Decree No. 61/2006/NĐ-CP is June 28, 2006);

During the implementation process, if there are difficulties or obstacles, they should be promptly reported to the Ministry of Education and Training, the Ministry of Home Affairs, and the Ministry of Finance for research and resolution./.