Circular No. 27/2018/TT-BGDĐT amends and supplements Point a Clause 3 Article 1 of the Joint Circular No. 68/2011/TTLT-BGDĐT-BNV-BTC-BLĐTBXH dated December 30, 2011 issued by the Ministry of Education and Training, the Ministry of Home Affairs, the Ministry of Finance, and the Ministry of Labor, Invalids and Social Affairs guiding the implementation of certain provisions of the Government Decree No. 54/2011/NĐ-CP dated July 4, 2011 on the seniority allowance system for teachers and Point a Clause 2 Section I of the Joint Circular No. 01/2006/TTLT-BGDĐT-BNV-BTC dated January 23, 2006 issued by the Ministry of Education and Training, the Ministry of Home Affairs, and the Ministry of Finance guiding the implementation of Decision No. 244/QĐ-TTg dated October 6, 2005 of the Prime Minister on the preferential allowance system for teachers directly teaching in public educational institutions.

Circular No. 27/2018/TT-BGDĐT amends and supplements the regulations on the subjects eligible to receive seniority allowances and preferential allowances for teachers in public educational institutions. It specifies the conditions for teachers to be able to receive these allowances.

Document No.27/2018/TT-BGDĐT
Document typeCircular
Issuing authorityMinistry of Education and Training
Signed byNguyễn Thị Nghĩa — Thứ trưởng
Updated13/06/2026
SectorEducation and Training
FieldUncategorized
Issued date25/10/2018
Effective date10/12/2018
Expiry date
StatusIn effect
✦ Smart summary

Circular No. 27/2018/TT-BGDĐT amends and supplements the regulations on the subjects eligible to receive seniority allowances and preferential allowances for teachers in public educational institutions. It specifies the conditions for teachers to be able to receive these allowances.

Scope of application

Teachers directly teaching in public educational institutions

Key points

  • Teachers must be classified into the education and training professional cadre grade (grade code starting with 15) or the education and training professional cadre category (category code starting with V.07) to be entitled to seniority allowances under Article 1 of the Joint Circular No. 68/2011/TTLT-BGDĐT-BNV-BTC-BLĐTBXH.
  • Teachers who have been transferred and classified according to Decree No. 204/2004/NĐ-CP into the education and training professional cadre grade (grade code starting with 15) or the education and training professional cadre category (category code starting with V.07) shall be entitled to preferential allowances under Article 2 of the Joint Circular No. 01/2006/TTLT-BGDĐT-BNV-BTC.
  • The provisions at Point b and c Clause 1 Section I of the Joint Circular No. 01/2006/TTLT-BGDĐT-BNV-BTC do not necessarily require classification into the education and training professional cadre grades or categories to be entitled to preferential allowances.
  • Teachers with at least five years of service will be entitled to seniority allowances as prescribed.
  • This Circular does not specify the specific levels of seniority allowances or preferential allowances but only adjusts the applicable subjects.

🌐 Social impact of this document

  • Enhance transparency and clarity in determining the subjects eligible for allowances for teachers.
  • Facilitate educational management agencies in implementing the seniority allowance and preferential systems for teachers.
  • Some teachers may encounter difficulties when they do not meet the criteria to be classified into the education and training professional cadre grades or categories.

❓ Frequently asked questions

Which teachers are entitled to seniority allowances?

Teachers must be classified into the education and training professional cadre grade (grade code starting with 15) or the education and training professional cadre category (category code starting with V.07).

Which teachers are entitled to preferential allowances?

Teachers who have been transferred and classified according to Decree No. 204/2004/NĐ-CP into the education and training professional cadre grade (grade code starting with 15) or the education and training professional cadre category (category code starting with V.07).

When does this Circular take effect?

This Circular takes effect from December 10, 2018.

Full text

MINISTRY OF EDUCATION AND TRAINING

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 27/2018/TT-BGDĐT
Hanoi, October 25, 2018

CIRCULAR

Amending and supplementing point a Clause 3 Article 1 of Circular Joint Circular No. 68/2011/TTLT-BGDĐT-BNV-BTC-BLDTBXH dated December 30, 2011 of the Ministry of Education and Training, the Ministry of Home Affairs, the Ministry of Finance, and the Ministry of Labor, Invalids and Social Affairs guiding the implementation of certain provisions of Decree No. 54/2011/NĐ-CP dated July 4, 2011 of the Government on the seniority allowance for teachers and point a Clause 2 Section I of Joint Circular No. 01/2006/TTLT-BGDĐT-BNV-BTC dated January 23, 2006 of the Ministry of Education and Training, the Ministry of Home Affairs, and the Ministry of Finance guiding the implementation of Decision No. 244/QĐ-TTg dated October 6, 2005 of the Prime Minister on the preferential allowance for teachers directly teaching in public educational institutions. 

Pursuant to Decree No. 69/2017/NĐ-CP dated May 25, 2017 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Education and Training;

Pursuant to Decision No. 244/2005/QĐ-TTg dated October 6, 2005 of the Prime Minister stipulating the preferential allowance system for teachers directly teaching in public educational institutions;

Pursuant to Decree No. 54/2011/NĐ-CP dated July 4, 2011 of the Government on the seniority allowance for teachers;

After receiving the agreement of the Ministry of Home Affairs at Circular No. 1989/BNV-TL dated April 13, 2017 regarding the amendment and supplementation of Joint Circular No. 68/2011/TTLT-BGDĐT-BNV-BTC-BLDTBXH and Joint Circular No. 01/2006/TTLT-BGDĐT-BNV-BTC, the Ministry of Finance at Circular No. 4687/BTC-HCSN dated April 10, 2017 regarding the amendment and supplementation of regulatory legal documents, and the Ministry of Labor, Invalids and Social Affairs at Circular No. 1658/LĐTBXH-PC dated May 4, 2017 regarding the amendment and supplementation of Joint Circular No. 68/2011/TTLT-BGDĐT-BNV-BTC-BLDTBXH;

At the proposal of the Director of the Department of Teachers and Educational Management Staff;

The Minister of Education and Training issues this Circular amending and supplementing point a Clause 3 Article 1 of Joint Circular No. 68/2011/TTLT-BGDĐT-BNV-BTC-BLDTBXH dated December 30, 2011 of the Ministry of Education and Training, the Ministry of Home Affairs, the Ministry of Finance, and the Ministry of Labor, Invalids and Social Affairs guiding the implementation of certain provisions of Decree No. 54/2011/NĐ-CP dated July 4, 2011 of the Government on the seniority allowance for teachers and point a Clause 2 Section I of Joint Circular No. 01/2006/TTLT-BGDĐT-BNV-BTC dated January 23, 2006 of the Ministry of Education and Training, the Ministry of Home Affairs, and the Ministry of Finance guiding the implementation of Decision No. 244/QĐ-TTg dated October 6, 2005 of the Prime Minister on the preferential allowance for teachers directly teaching in public educational institutions.

Article 1.

Amending and supplementing point a Clause 3 Article 1 of Joint Circular No. 68/2011/TTLT-BGDĐT-BNV-BTC-BLDTBXH dated December 30, 2011 of the Ministry of Education and Training, the Ministry of Home Affairs, the Ministry of Finance, and the Ministry of Labor, Invalids and Social Affairs guiding the implementation of certain provisions of Decree No. 54/2011/NĐ-CP dated July 4, 2011 of the Government on the seniority allowance for teachers as follows:

"a) The subjects specified in Clause 1 of this Article must be classified into education and training specialist civil servant ranks (ranks with the first two digits of the rank code being 15) or education and training specialist civil servant grades (grades with the initial characters of the grade code being V.07)."

Article 2.

Amending and supplementing point a Clause 2 Section I of Joint Circular No. 01/2006/TTLT-BGDĐT-BNV-BTC dated January 23, 2006 of the Ministry of Education and Training, the Ministry of Home Affairs, and the Ministry of Finance guiding the implementation of Decision No. 244/QĐ-TTg dated October 6, 2005 of the Prime Minister on the preferential allowance for teachers directly teaching in public educational institutions as follows:

“a) The subjects specified in Clause 1 of this Section who have been transferred and classified into salary ranks according to Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on the salary system for cadres, civil servants, public officials, and armed forces personnel into education and training specialist civil servant ranks (ranks with the first two digits of the rank code being 15) or education and training specialist civil servant grades (grades with the initial characters of the grade code being V.07) shall be entitled to the preferential allowance. However, the subjects specified in points b and c of Clause 1 of this Section do not necessarily need to be classified into education and training specialist civil servant ranks or grades;”.

Article 3. This Circular takes effect from December 10, 2018.

Article 4. The Director of the Office, the Director of the Teacher and Educational Management Cadre Department, the Heads of relevant units under the Ministry of Education and Training, the Directors of provincial Departments of Education and Training, and the Heads of relevant agencies and units are responsible for implementing this Circular./.

DEPUTY MINISTER
(Signed)
Nguyen Thi Nghia

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27/2018/TT-BGDĐT
Circular No. 27/2018/TT-BGDĐT amends and supplements Point a Clause 3 Article 1 of the Joint Circular No. 68/2011/TTLT-BGDĐT-BNV-BTC-BLĐTBXH dated December 30, 2011 issued by the Ministry of Education and Training, the Ministry of Home Affairs, the Ministry of Finance, and the Ministry of Labor, Invalids and Social Affairs guiding the implementation of certain provisions of the Government Decree No. 54/2011/NĐ-CP dated July 4, 2011 on the seniority allowance system for teachers and Point a Clause 2 Section I of the Joint Circular No. 01/2006/TTLT-BGDĐT-BNV-BTC dated January 23, 2006 issued by the Ministry of Education and Training, the Ministry of Home Affairs, and the Ministry of Finance guiding the implementation of Decision No. 244/QĐ-TTg dated October 6, 2005 of the Prime Minister on the preferential allowance system for teachers directly teaching in public educational institutions.
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Translations

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Tiếng Việt Thông tư số 27/2018/TT-BGDĐT Sửa đổi, bổ sung điểm a khoản 3 Điều 1 Thông tư liên tịch số 68/2011/TTLT-BGDĐT-BNV-BTC-BLĐTBXH ngày 30/12/2011 của Bộ Giáo dục và Đào tạo, Bộ Nội vụ, Bộ Tài chính, Bộ Lao động - Thương binh và Xã hội hướng dẫn thực hiện một số điều của Nghị định số 54/2011/NĐ-CP ngày 04/7/2011 của Chính phủ về chế độ phụ cấp thâm niên đối với nhà giáo và điểm a khoản 2 Mục I Thông tư liên tịch số 01/2006/TTLT-BGDĐT-BNV-BTC ngày 23/01/2006 của Bộ Giáo dục và Đào tạo, Bộ Nội vụ, Bộ Tài chính hướng dẫn thực hiện Quyết định số 244/QĐ-TTg ngày 06/10/2005 của Thủ tướng Chính phủ về chế độ phụ cấp ưu đãi đối với nhà giáo đang trực tiếp giảng dạy trong các cơ sở giáo dục công lập 한국어 시행규칙 제 27/2018/TT-BGDĐT은 교육부, 내무부, 재정부, 노동부 및 사회보장부가 공동으로 발행한 통일지침 제 68/2011/TTLT-BGDĐT-BNV-BTC-BLĐTBXH 날짜 2011년 12월 30일에 명시된 제1조 제3항 a 점을 수정하고 보완하며, 또한 교육부, 내무부, 재정부가 공동으로 발행한 통일지침 제 01/2006/TTLT-BGDĐT-BNV-BTC 날짜 2006년 1월 23일에 명시된 목 I 제2항 a 점을 수정하고 보완한다. 이는 정부가 발행한 시행령 제 54/2011/NĐ-CP 날짜 2011년 7월 4일에 명시된 몇몇 조항의 실행을 지도하기 위함이며, 또한 총리가 발행한 결정 제 244/QĐ-TTg 날짜 2005년 10월 6일에 명시된 교사에게 제공되는 우대금 지급 제도를 지도하기 위함이다. 中文 通知2018年第27号令修正并补充了联合通知2011年第68号令中的第1条第3款a项和2011年政府第54号法令关于教师教龄津贴制度的若干条款的实施办法,以及联合通知2006年第1号令中的第I节第2条第2款a项和2005年总理第244号决定关于公立教育机构直接从事教学工作的教师享受优惠津贴的规定。