Circular No. 22/2017/TT-BLDTBXH guiding the implementation of certain provisions of Decree No. 113/2015/NĐ-CP dated November 9, 2015 of the Government on special allowances, preferential allowances, responsibility allowances for work tasks, and allowances for heavy, dangerous, and harmful conditions for teachers in public vocational education institutions.

CIRCULAR

Guidelines for implementing certain provisions of Decree No. 113/2015/NĐ-CP dated November 9, 2015 of the Government on special allowances, preferential allowances, job responsibility allowances, and hazardous, toxic, and dangerous work allowances for teachers in public vocational education institutions

dated November 9, 2015

of the Government regulating special allowances, preferential allowances, job responsibility allowances, and hazardous, toxic, and dangerous work allowances for teachers in public vocational education institutions

for teachers in public vocational education institutions

-------------------------------

Pursuant to Decree No. 14/2017/NĐ-CP dated February 17, 2017, of the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Labor, Invalids, and Social Affairs;

Pursuant to Decree No. 113/2015/NĐ-CP dated November 9, 2015 of the Government regulating special allowances, preferential allowances, job responsibility allowances, and hazardous, toxic, and dangerous work allowances for teachers in public vocational education institutions;

Pursuant to Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on salary systems for civil servants, public officials, and members of the armed forces; December The Minister of Labor, Invalids and Social Affairs issues this Circular guiding the implementation of certain provisions of Decree No. 113/2015/NĐ-CP dated November 9, 2015 of the Government regulating special allowances, preferential allowances, job responsibility allowances, and hazardous, toxic, and dangerous work allowances for teachers in public vocational education institutions (hereinafter referred to as Decree No. 113/2015/NĐ-CP).

At the proposal of the Director General of the General Department of Vocational Education;

The scope of regulation and the subjects of application are stipulated in Article 1 of Decree No. 113/2015/NĐ-CP, including:1. Integrated teachers; practical teachers holding at least one of the following titles, certificates, or certifications: Distinguished Artisan, National Vocational Skill Certificate Level 4, Craftsmanship Certification Levels 5/6, 6/7 issued by the competent authority in accordance with the law.

Article 1. Scope of Regulation and Applicability

2. Full-time teachers; part-time teachers teaching persons with disabilities.

3. Practical and integrated teachers in professions and trades that are heavy, toxic, and dangerous.

4. The subjects specified in Clause 1, Clause 2, and Clause 3 of this Article must be included in the payroll approved by the competent authority and currently engaged in teaching duties at colleges, secondary vocational schools, and public vocational training centers (hereinafter referred to as public vocational education institutions).

1. "Full-time teacher teaching persons with disabilities" means a teacher who spends all their time during the academic year teaching persons with disabilities.

2. "Part-time teacher teaching persons with disabilities" means a teacher who only spends part of their time during the academic year teaching persons with disabilities.

Article 2. Interpretation of Terms

In this Circular, the following terms are understood as follows:

Article 3. Calculation and Enjoyment of Special Allowances

The monthly calculation and enjoyment of special allowances for integrated teachers; practical teachers holding at least one of the following titles, certificates, or certifications: Distinguished Artisan, National Vocational Skill Certificate Level 4, Craftsmanship Certification Levels 5/6, 6/7 issued by the competent authority in accordance with the law, are stipulated in Article 5 and Article 6 of Decree No. 113/2015/NĐ-CP as follows:

Special allowance amount = {[Current salary coefficient according to rank, grade, level + leadership position allowance coefficient (if applicable) + current seniority allowance coefficient exceeding the ceiling (if applicable)] x Basic salary rate} / (Teaching hour quota of the teacher in a year / 12 months) x Actual number of hours taught in integration or practical classes in the month x 10%.

Example 1: Teacher A is the Head of Department, teaching integration at the college level in a college; current salary coefficient is 4.98; leadership position allowance coefficient is 0.45; current seniority allowance coefficient exceeding the ceiling is 5%; basic salary rate is 1,300,000 VND; teaching hour quota for teachers teaching at the college level in the institution in a year is 450 hours; actual number of hours taught in integration in the month is 20 hours. The monthly special allowance that Teacher A enjoys is calculated as follows:

Special allowance amount = [(4.98 + 0.45 + 5% x 4.98) x 1,300,000 VND] / (450 hours / 12 months) x 20 hours x 10% = 393,744 VND.

Example 2: Teacher B is a practical teacher at the college level in a college; holds Craftsmanship Certification Level 6/7; current salary coefficient is 3.66; basic salary rate is 1,300,000 VND; teaching hour quota for teachers teaching at the college level in the institution in a year is 400 hours; actual number of hours taught in practical classes in the month is 35 hours. The monthly special allowance that Teacher B enjoys is calculated as follows:

Special allowance amount = (3.66 x 1,300,000 VND) / (400 hours / 12 months) x 35 hours x 10% = 499,590 VND.

Example 2: Teacher B is a practical teaching teacher at a college level in a college; holds a craftsman certification level 6/7; current salary coefficient is 3.66; base salary is 1,300,000 VND; the lecture hour quota for college-level teachers at the school for one year is 400 hours; the number of actual practical teaching hours in a month is 35 hours. The special allowance that Teacher B receives monthly is calculated as follows:

Special Allowance = (3.66 x 1,300,000 VND) / (400 hours / 12 months) x 35 hours x 10% = 499,590 VND.

Article 4. Calculation and Enjoyment of Duty Allowance and Preferential Allowance for Full-time Teachers Teaching Persons with Disabilities

The calculation and enjoyment of duty allowance and preferential allowance for full-time teachers teaching persons with disabilities shall be regulated as follows under Clause 1 and Clause 3, Article 8 of Decree No. 113/2015/NĐ-CP:

1. Method of Calculating Monthly Duty Allowance for Teaching Persons with Disabilities

Duty Allowance = Rate of Duty Allowance x Basic Salary Level.

Example 3: Teacher C is the Head of Department at a college, responsible for teaching persons with disabilities in a dedicated class for persons with disabilities. The rate of duty allowance that Teacher C receives is 0.3; the basic salary level is 1,300,000 VND. The monthly duty allowance that Teacher C receives for teaching persons with disabilities is calculated as follows:

Duty Allowance = 0.3 x 1,300,000 VND = 390,000 VND.

Example 4: Teacher D is a full-time teacher responsible for teaching persons with disabilities in an integrated class. The rate of duty allowance that Teacher D receives is 0.2; the basic salary level is 1,300,000 VND. The monthly duty allowance that Teacher D receives for teaching persons with disabilities is calculated as follows:

Duty Allowance = 0.2 x 1,300,000 VND = 260,000 VND.

2. Method of Calculating Monthly Preferential Allowance for Teaching Persons with Disabilities

Preferential Allowance = [Salary Coefficient according to Rank, Grade, Step + Position Allowance Coefficient (if applicable) + Seniority Allowance Coefficient beyond the ceiling (if applicable)] x Basic Salary Level x Rate of Preferential Allowance.

Example 5: In the case of Teacher C in Example 3 under this Clause, the preferential allowance rate is 70%; the current salary coefficient is 3.66; the position allowance coefficient is 0.45. The monthly preferential allowance that Teacher C receives is calculated as follows:

Preferential Allowance = (3.66 + 0.45) x 1,300,000 VND x 70% = 3,740,100 VND.

Example 6: In the case of Teacher D in Example 4 under this Clause, who teaches persons with disabilities in an integrated class where 15% of students are persons with disabilities, the preferential allowance rate is 40%; the current salary coefficient is 3.66. The monthly preferential allowance that Teacher D receives is calculated as follows:

Preferential Allowance = 3.66 x 1,300,000 VND x 40% = 1,903,200 VND.

3. Periods Not Counted or Enjoyed for Duty Allowance and Preferential Allowance for Full-time Teachers Teaching Persons with Disabilities

a) Time spent on overseas work, study, or training receiving 40% of salary as stipulated in Clause 4, Article 8 of Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on salary system for cadres, civil servants, public officials, and armed forces;

b) Time spent on domestic work, study, or training not participating in continuous teaching for more than three months;

c) Time off without pay continuously for one month or more;

d) Time off due to illness or maternity leave exceeding the period prescribed by the current Social Insurance Law;

e) Time when teaching is suspended.

4. Duty Allowance and Preferential Allowance for Full-time Teachers Teaching Persons with Disabilities shall be paid together with monthly salary including summer vacation time.

Article 5. Calculation and Enjoyment of Position Responsibility Allowance and Preferential Allowance for Non-Professional Teachers Teaching Persons with Disabilities

The calculation and enjoyment of position responsibility allowance and preferential allowance for non-professional teachers teaching persons with disabilities as stipulated in Clause 2 and Clause 4, Article 8 of Decree No. 113/2015/NĐ-CP are as follows:

1. Method of Calculating Monthly Position Responsibility Allowance

Position Responsibility Allowance = (Rate of Position Responsibility Allowance x Basic Salary) / (Teaching Hour Standard of the Teacher in One Year / 12 Months) x Actual Teaching Hours for Persons with Disabilities in the Month.

Example 7: Teacher D is the Head of Department, a non-professional teacher teaching persons with disabilities in a specialized class at a college level in a college; the rate of position responsibility allowance received is 0.3; basic salary is 1,300,000 VND; the teaching hour standard for teachers teaching college level courses in the college in one year is 400 hours; actual teaching hours for persons with disabilities in the month is 20 hours. The monthly position responsibility allowance that Teacher D receives is calculated as follows:

Position Responsibility Allowance = (0.3 x 1,300,000 VND) / (400 hours / 12 months) x 20 hours = 234,000 VND.

Example 8: Teacher E is a non-professional teacher teaching persons with disabilities in an integrated class at a secondary vocational level in a secondary vocational school; the rate of position responsibility allowance received is 0.2; basic salary is 1,300,000 VND; the teaching hour standard for teachers teaching secondary vocational level courses in the school in one year is 480 hours; actual teaching hours for persons with disabilities in the month is 20 hours. The monthly position responsibility allowance that Teacher E receives is calculated as follows:

Position Responsibility Allowance = (0.2 x 1,300,000 VND) / (480 hours / 12 months) x 20 hours = 130,000 VND.

2. Method of Calculating Monthly Preferential Allowance for Teaching Persons with Disabilities

Preferential Allowance = {[Salary Coefficient according to Rank, Grade, Level + Position Allowance Coefficient for Leadership, Seniority Allowance beyond the Framework (if applicable) currently received] x Basic Salary} / (Teaching Hour Standard of the Teacher in One Year / 12 Months) x Actual Teaching Hours for Persons with Disabilities in the Month x Rate of Preferential Allowance Received.

Example 9: In the case of Teacher D in Example 7 under Clause 1 of this Article, receiving a preferential allowance rate of 40%; current salary coefficient is 3.66; leadership position allowance coefficient is 0.45. The monthly preferential allowance that Teacher D receives is calculated as follows:

Preferential Allowance = [(3.66 + 0.45) x 1,300,000 VND] / (400 hours/12 months) x 20 hours x 40% = 1,282,320 VND.

Example 10: In the case of Teacher E in Example 8 under Clause 1 of this Article, a non-professional teacher teaching persons with disabilities in an integrated class where 35% of students are persons with disabilities, the preferential allowance rate received is 20%; current salary coefficient is 3.66. The monthly preferential allowance that Teacher E receives is calculated as follows:

Preferential Allowance = (3.66 x 1,300,000 VND) / (480 hours / 12 months) x 20 hours x 20% = 475,800 VND.

Article 6. Calculation and Enjoyment of Heavy, Hazardous, and Dangerous Work Allowance

The calculation and enjoyment of heavy, hazardous, and dangerous work allowance for practical teachers and integrated teachers in heavy, hazardous, and dangerous trades as stipulated in Article 12 of Decree No. 113/2015/NĐ-CP are as follows:

1. Based on the provisions of Article 10 and Article 11 of Decree No. 113/2015/NĐ-CP, the head of the vocational education institution shall be responsible for determining the allowance rate for practical and integrated teachers in heavy, hazardous, and dangerous trades in accordance with the situation.

2. Method of Calculating Monthly Heavy, Hazardous, and Dangerous Work Allowance

Heavy, Hazardous, and Dangerous Work Allowance = (Rate of Heavy, Hazardous, and Dangerous Work Allowance x Basic Salary) / (Teaching Hour Standard of the Teacher in One Year / 12 Months) x Actual Practical Teaching Hours in Heavy, Hazardous, and Dangerous Trades in the Month.

Example 11: Teacher F is a practical teacher in Welding at a secondary vocational level in the workshop of a secondary vocational school (direct contact with toxic gases), the rate of heavy, hazardous, and dangerous work allowance received is 0.1; basic salary is 1,300,000 VND; the teaching hour standard for teachers teaching secondary vocational level courses in the school in one year is 480 hours; actual practical teaching hours in the month is 30 hours. The monthly heavy, hazardous, and dangerous work allowance that Teacher F receives is calculated as follows:

Heavy, Hazardous, and Dangerous Work Allowance = (0.1 x 1,300,000 VND) / (480 hours/12 months) x 30 hours = 97,500 VND.

Example 12: Teacher G is a practical teacher in Welding at a secondary vocational level in a ship tunnel, barge tunnel (direct contact with toxic gases and oxygen-deficient environment), the rate of heavy, hazardous, and dangerous work allowance received is 0.2; basic salary is 1,300,000 VND; the teaching hour standard for teachers teaching secondary vocational level courses in the school in one year is 480 hours; actual practical teaching hours in the month is 30 hours. The monthly heavy, hazardous, and dangerous work allowance that Teacher G receives is calculated as follows:

Heavy, Hazardous, and Dangerous Work Allowance = (0.2 x 1,300,000 VND) / (480 hours/12 months) x 30 hours = 195,000 VND.

Article 7. Sources of funds for implementation

1. Sources of Funding for Implementing Allowance Systems for Teachers as stipulated in Article 3 of Decree No. 113/2015/NĐ-CP are implemented as follows:

a) For public vocational education institutions funded by the state budget for regular expenses: Funding for implementing allowance systems is guaranteed by the state budget and allocated in the annual budget estimate of the vocational education institution according to the current state budget management hierarchy;

b) For public vocational education institutions partially self-funding regular expenses: Funding for implementing allowance systems is guaranteed from the unit's income from business operations and state budget funds allocated according to the current state budget management hierarchy;

c) For vocational education institutions fully self-funding regular expenses and investment expenses; for vocational education institutions fully self-funding regular expenses: Funding for implementing allowance systems is guaranteed from the unit's self-funded operating income.

d) Ministries, central agencies, and provinces and centrally governed cities shall be responsible for organizing, guiding, reviewing, and compiling reports on the demand and sources of funding for implementing the additional allowances for teachers in accordance with the current regulations on determining the demand and sources of funding for annual basic salary adjustments, and submitting them to financial authorities for examination and verification in accordance with the provisions.

2. The preparation and allocation of budgets, management and utilization, and settlement of accounts for the implementation of funds shall be carried out in accordance with the current provisions of the State Budget Law.

Article 8. Effective Date

This Circular shall take effect from September 25, 2017.

Article 9. Implementation Organization

1. Responsibilities of the head of public vocational education institutions

Based on the provisions of Decree No. 113/2015/NĐ-CP and this Circular, based on the teaching time of teachers, on the basis of files, teaching plans, and related documents; the unit directly managing and paying salaries to teachers shall be responsible for reviewing the level of additional allowances and preparing the budget estimate for implementing additional allowances for teachers concurrently with preparing the regular budget estimate according to Table 01 issued together with this Circular, and submitting it to the competent authority managing teachers for review and decision.

2. Responsibilities of the competent authority managing teachers

The competent authority managing teachers shall be responsible for guiding and inspecting the implementation of additional allowances for teachers at public vocational education institutions under its jurisdiction in accordance with the provisions of this Circular. At the same time, it shall be responsible for reviewing, compiling the demand and sources of funding for implementing additional allowances according to Tables 02 and 03 issued together with this Circular.

3. Ministers, heads of ministerial-level agencies, heads of government agencies, heads of central agencies of political and social organizations, Chairpersons of provincial People's Committees, and centrally governed city People's Committees shall be responsible for organizing and implementing this Circular.

4. In the course of implementation, if there are difficulties, they are requested to reflect them to the Ministry of Labor - Invalids and Social Affairs for guidance./.