Decree 182/2026/NĐ-CP Regulating the Profession Subsidy Benefits for Teachers, Educational Institution Management Personnel, and Educational Support Staff Working in Publicly-Owned Educational Institutions

 

DECREE

Regulating the occupational allowance for teachers, education management staff, and educational support personnel working in public education institutions

Cognizance of Decree No. 63/2025/QH15 on Organization of the Government;

Cognizance of Decree No. 43/2019/QH14 on Education, amended and supplemented by Decree No. 123/2025/QH15;

 

Cognizance of Decree No. 73/2025/QH15 on Teachers;

Cognizance of Decree No. 124/2025/QH15 on Vocational Education;

Cognizance of Decree No. 125/2025/QH15 on Higher Education;

Cognizance of Labor Code No. 45/2019/QH14;

Cognizance of Resolution No. 248/2025/QH15 of the National Assembly on certain special and outstanding mechanisms, policies to implement breakthroughs in education and training development;

In accordance with the proposal of the Minister of Education and Training;

The Government promulgates this Decree regulating the occupational allowance for teachers, education management staff, and educational support personnel working in public education institutions.

Article 1. Scope of Application

1. This Decree regulates the occupational allowance for teachers, education management staff, and educational support personnel working in public education institutions.

2. This Decree does not apply to education institutions under the Ministry of National Defense and the Ministry of Public Security.

Article 2. Applicable Subjects

1. Teachers, education management staff, and educational support personnel working in public education institutions within the national education system, including those undergoing probationary periods or contractual employment based on civil servant salary scales.

2. Government agencies responsible for education administration, education administrative bodies, and education institutions within the national education system.

3. Relevant organizations and individuals.

Article 3. Occupational Allowance

1. An occupational allowance of 20% is applicable to educational support personnel working in preschools, primary and secondary schools, continuing education, vocational high schools, special needs schools, Friendship School No. 80, Friendship School T78, Vietnamese Highlands General Secondary School, and centers for inclusive education development.

2. An occupational allowance of 25% is applicable to the following cases:

a) Teachers teaching in higher education institutions or training and retraining institutions under ministries, agencies at the same level as ministries, government agencies, central political-social organizations;

b) Persons directly supervising practical work at workshops, stations, farms, laboratories of higher education institutions or supervising practical programs of higher education on training ships.

3. An occupational allowance of 30% is applicable to the following cases:

a) Teachers teaching in local party schools;

b) Teachers teaching theory or practice in vocational colleges, secondary technical schools;

c) Persons directly supervising practical work at workshops, stations, farms, laboratories of vocational colleges, secondary technical schools or supervising practical programs of vocational education on training ships;

d) Teachers teaching in vocational education centers.

4. An occupational allowance of 35% is applicable to teachers teaching in vocational education centers located in areas I and II of ethnic minority regions and mountainous areas; islands, sea islands, border areas as per regulations.

5. An occupational allowance of 40% is applicable to the following cases:

a) Teachers teaching political education subjects in secondary technical schools;

b) Teachers teaching in primary schools, secondary schools, vocational high schools;

c) Teachers teaching in continuing education centers, vocational and general secondary education centers;

d) Teachers teaching in teacher management and training colleges, normal universities, faculties of normal studies within higher education institutions, vocational colleges;

e) Teachers integrating theory with practice in vocational colleges, secondary technical schools.

6. An occupational allowance of 45% is applicable to the following cases:

a) Teachers teaching in preschools, primary schools;

b) Teachers teaching in secondary schools, general secondary schools, continuing education centers, vocational and general secondary education centers, vocational high schools located in areas I and II of ethnic minority regions and mountainous areas; islands, sea islands, border areas as per regulations;

c) Teachers teaching political education subjects in higher education institutions, theoretical political science subjects in higher education institutions, training and retraining institutions under ministries, agencies at the same level as ministries, government agencies, central political-social organizations.

7. An occupational allowance of 60% is applicable to the following cases:

a) Teachers, education management staff working in sports talent schools, art talent schools, boarding primary schools;

b) Teachers teaching in preschools, primary schools located in areas I and II of ethnic minority regions and mountainous areas; islands, sea islands, border areas as per regulations.

8. An occupational allowance of 70% is applicable to teachers, education management staff working in difficult economic and social conditions special hardship areas (excluding cases specified in paragraph 9 point c of this Decree).

9. An occupational allowance of 80% is applicable to the following cases:

a) Teachers, education management staff working in boarding secondary schools, residential secondary schools, specialized general secondary schools, preparatory colleges, Friendship School No. 80, Friendship School T78, Vietnamese Highlands General Secondary School;

b) Teachers, education management staff working in special needs classes and centers (excluding cases specified in Article 4 of this Decree), inclusive education development centers.

9. The preferential allowance at 80% shall be applied in the following cases:

a) Teachers and educational administrative staff working in ethnic boarding schools, boarding schools, specialized secondary schools, preparatory colleges, Friendship 80 Schools, Friendship T78 Schools, and highland mountainous area general secondary schools;

b) Teachers and educational administrative staff working in classes and institutions for persons with disabilities (excluding cases specified in Article 4 of this Decree), inclusive education support centers;

c) Teachers teaching in preschool, primary and secondary education institutions, vocational schools for people with disabilities, and specialized schools located on the territory with special difficult economic and social conditions as defined by the Government.

10. Teachers teaching at the National Political Academy Ho Chi Minh and provincial political schools enjoy preferential occupational allowances as currently provided by the Prime Minister's Decision and the instructions of the Central Committee Organization until new regulations are issued.

11. Teachers working in correctional institutions within educational institutions shall receive national defense and security service allowances and seniority allowances according to the provisions at point a and point d clause 8 Article 6 of Decree No. 204/2004/NĐ-CP dated December 14, 2004, of the Government on remuneration for civil servants, public officials, staff members, and armed forces (Decree No. 204/2004/NĐ-CP). In case the allowance received is lower than 70%, an additional percentage (%) difference shall be granted to reach a preferential allowance equivalent to 70% of the current salary and leadership position allowance, if applicable.

Article 4. Regulations on occupational allowances for teachers teaching people with disabilities in vocational education institutions and public vocational training centers

1. Full-time teachers teaching people with disabilities in vocational education institutions or public vocational training centers exclusively for people with disabilities, where at least 70% of the students are people with disabilities, shall receive a preferential occupational allowance at 70%.

2. Part-time teachers teaching people with disabilities in classes where at least 70% of the students are people with disabilities within vocational education institutions or public vocational training centers shall receive a preferential occupational allowance at 40% based on actual hours taught to people with disabilities.

3. Full-time teachers teaching people with disabilities in integrated classes within vocational education institutions or public vocational training centers where from 5% to less than 70% of the students are people with disabilities shall receive preferential occupational allowances as follows:

a) A rate of 35% for integrated classes where from 5% to less than 10% of the students are people with disabilities;

b) A rate of 40% for integrated classes where from 10% to less than 20% of the students are people with disabilities;

c) A rate of 45% for integrated classes where from 20% to less than 30% of the students are people with disabilities;

d) A rate of 50% for integrated classes where from 30% to less than 40% of the students are people with disabilities;

d) A rate of 55% for integrated classes where from 40% to less than 50% of the students are people with disabilities;

e) A rate of 60% for integrated classes where from 50% to less than 60% of the students are people with disabilities;

g) A rate of 65% for integrated classes where from 60% to less than 70% of the students are people with disabilities.

4. Part-time teachers teaching people with disabilities in integrated classes within vocational education institutions or public vocational training centers where from 5% to less than 70% of the students are people with disabilities shall receive preferential occupational allowances based on actual hours taught to people with disabilities as follows:

a) A rate of 5% for integrated classes where from 5% to less than 10% of the students are people with disabilities;

b) A rate of 10% for integrated classes where from 10% to less than 20% of the students are people with disabilities;

c) A rate of 15% for integrated classes where from 20% to less than 30% of the students are people with disabilities;

d) A rate of 20% for integrated classes where from 30% to less than 40% of the students are people with disabilities;

d) A rate of 25% for integrated classes where from 40% to less than 50% of the students are people with disabilities;

e) A rate of 30% for integrated classes where from 50% to less than 60% of the students are people with disabilities;

g) A rate of 35% for integrated classes where from 60% to less than 70% of the students are people with disabilities.

5. Part-time teachers teaching people with disabilities shall receive preferential occupational allowances in accordance with the provisions of clause 2 and clause 4 of this Article, and at the same time, they shall be entitled to preferential occupational allowances as provided for in Article 3 of this Decree.

Article 5. Calculation of Occupational Allowance

The monthly amount of occupational allowance for teachers, educational institution management staff, and education support personnel shall be calculated as follows:

In the case where time during a month is not counted for the purpose of receiving occupational allowance as provided in Article 6 of this Decree, the monthly amount of occupational allowance for the remaining days of the month shall be calculated as follows:

Article 6. Time Not Counted for Receiving Occupational Allowance

Teachers, educational institution management staff, and education support personnel covered by this Decree shall not be counted as receiving occupational allowance during the following periods:

1. Periods of official overseas assignment, work or study under Article 8, Paragraph 4, Decree No. 204/2004/NĐ-CP where only 40% of the stipulated salary is paid.

2. Periods of suspension from duty, periods of temporary detention and temporary arrest.

3. Maternity leave for female teachers and periods of work with unemployment insurance benefits as provided by the law on social insurance.

4. Continuous unpaid leave for one month or more.

Article 7. Method and Source of Funding

1. Occupational allowance shall be paid together with the monthly salary (including summer vacation period) and shall not be used to calculate contributions or benefits under social insurance.

2. The funding source for paying occupational allowance to teachers, educational institution management staff, and education support personnel working in public educational institutions is from national budget allocation according to the level of decentralization and revenue sources of the unit as provided by current laws.

Article 8. Principles of Implementing Occupational Allowance

1. Civil servants transferred from one public educational institution to another or to an education management agency shall receive occupational allowance and other allowances (if applicable) according to the position they occupy at their new place of work.

In case the level of occupational allowance at the destination is higher than that at the source, the teacher may retain the level of occupational allowance from the source for a maximum period of 12 months; if the transfer duration is less than 12 months, the teacher shall retain the level of occupational allowance during the transfer period.

2. Teachers, educational institution management staff, and education support personnel who are eligible to receive occupational allowance according to different regulatory documents shall only receive the highest level of such allowance.

3. Teachers, educational institution management staff, and education support personnel who are eligible for multiple levels of occupational allowances as provided in this Decree shall only receive the highest level of such allowance.

4. For educational institutions with multiple levels or training programs, teachers shall receive the occupational allowance at the level corresponding to the teaching load or standard teaching hours of the program with the highest number of classes taught or hours of instruction per month, including converted, reduced, or fully counted hours as stipulated; in case the number of classes taught or standard teaching hours is equal, they shall receive the higher level.

5. Teachers assigned to teach at multiple schools shall receive the occupational allowance applicable at the school where they are administratively managed.

6. For educational institutions with multiple branches or sub-institutions: the principal, director receives the highest level of occupational allowance among all branches or sub-institutions; deputy principals, deputy directors receive the highest level of occupational allowance in the branches or sub-institutions under their supervision or administration; teachers assigned to teach at multiple branches or sub-institutions shall receive the occupational allowance applicable at the branch or sub-institution with the highest number of classes taught or standard teaching hours per month, including converted, reduced, or fully counted hours as stipulated (if the number of classes taught or standard teaching hours is equal, they shall receive the higher level).

7. Teachers not from a teacher training institution or department but assigned to teach at such an institution and if their teaching load meets or exceeds 50% of the prescribed quota, they may receive the occupational allowance applicable for teachers teaching in a teacher training institution or department.

Article 9. Application Conditions

1. Higher education institutions and vocational education institutions shall autonomously determine the payment of occupational allowances to teachers, management staff, and educational support personnel within their jurisdiction. Among these, the level of occupational allowance for teachers, management staff, and educational support personnel (if applicable) shall not be lower than the provisions set forth in this Decree from legally sourced income outside of state budget allocations and other lawful funding sources as prescribed by law, consistent with internal expenditure regulations and the results of unit operations.

2. Employees who have been appointed to the assistant lecturer position prior to January 1, 2026, shall be entitled to retain their current occupational allowance level for a period of twelve months from January 1, 2026.

Article 10. Implementation

1. This Decree takes effect on July 7, 2026. The provisions regarding occupational allowances set forth in this Decree shall be implemented as of January 1, 2026.

2. The Ministry of Education and Training is responsible for reviewing and proposing adjustments to the occupational allowance levels to the Government in accordance with economic and social conditions and the fiscal capacity of the state budget.

3. The implementation of the occupational allowance provisions set forth in this Decree shall be subject to inspection, audit, and oversight by state agencies as prescribed by law. The Ministry of Education and Training shall coordinate with relevant ministries, sectors, and localities to supervise the implementation of the provisions of this Decree in accordance with legal regulations.

4. In the case where female teachers who are on maternity leave and receiving occupational allowances according to a decision made by an authorized body prior to the effective date of this Decree continue to receive such allowances under that decision.

5. Abolish Decision No. 244/2005/QĐ-TTg dated October 6, 2005, of the Prime Minister regarding the occupational allowance for teachers who are directly teaching in public education institutions.

6. Abolish the provisions set forth in Article 5 of Decree No. 61/2006/NĐ-CP dated June 20, 2006, of the Government regarding policies for teachers and educational management staff working at specialized schools or in areas with special economic and social difficulties.

7. Abolish the provisions concerning special allowances for integrated teaching by teachers, teachers who are artisans, persons with high vocational skills teaching practical sessions, and occupational allowances for teachers teaching disabled students as set forth in Articles 4, 5, 6, 7, 8, and 9 of Decree No. 113/2015/NĐ-CP dated November 9, 2015, of the Government concerning special allowances, occupational allowances, responsibility work allowances, and allowances for heavy, hazardous, or dangerous work for teachers in public vocational education institutions.

8. In case any referenced documents in this Decree are amended, supplemented, or replaced, implementation shall be carried out according to the new documents.

Article 11. Enforcement

The Ministers, Heads of Sectoral Ministries, Chairmen of People's Committees at provincial and centrally-administered city levels, and educational institutions shall bear responsibility for enforcing this Decree.