Circular No. 54/2025/TT-BTC stipulates the budgetary expenditure standards for paying salaries, allowances, subsidies, and related benefits to Vietnamese teachers assigned to teach Vietnamese in the Lao People's Democratic Republic.

CIRCULAR

Regulations on the level of funding for salary, allowances, subsidies, and related benefits for Vietnamese teachers dispatched to teach Vietnamese in the Lao People's Democratic Republic

degrees or other qualifications for Vietnamese teachers sent to teach

Vietnamese in the Lao People's Democratic Republic

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On the basis of Law on State Budget Management dated June 25, 2015;

Decree No. Decision No. 163/2016/NĐ-CP dated December 21, 2016 of the Government detailing and guiding the implementation of the Law on State Budgets; State Budget Law;

Decree No. Decree No.

Implementing the guidance of the Deputy Prime Minister as stated in Circular No. 70/VPCP-QHQT dated January 7, 2025 of the Government Office;

At the proposal of the Director of the Department of Debt Management and Foreign Economic Relations;

The Minister of Finance issues this Circular to regulate the standard levels of funding for salary, allowances, subsidies, and related benefits for Vietnamese teachers dispatched to teach Vietnamese in the Lao People's Democratic Republic.

Article 1. Scope of Regulation

Article 1. This Circular regulates the standard levels of funding from the state budget for salary, allowances, subsidies, and related benefits for Vietnamese teachers dispatched to teach Vietnamese in the Lao People's Democratic Republic (hereinafter referred to as the Lao PDR) according to the decision of the Ministry of Education and Training.

Article 2. This Circular does not regulate the management of Vietnamese teachers dispatched to teach Vietnamese in the Lao PDR under the responsibility of the Ministry of Education and Training as stipulated by law.

Article 2. Applicability

This Circular applies to Vietnamese teachers dispatched to teach Vietnamese in the Lao PDR according to the decision of the Ministry of Education and Training, organizations and individuals related to the allocation and management of state budget funds for salary, allowances, subsidies, and other benefits for Vietnamese teachers dispatched to teach Vietnamese in the Lao PDR.

Article 3. Explanation of Terms

In this Circular, the following terms and phrases shall be understood as follows:

1. Vietnamese teachers dispatched to teach Vietnamese in the Lao PDR:

a) Are civil servants, public officials, officers, non-commissioned officers working in the armed forces, staff members, employees receiving salaries from the state budget; staff members, workers receiving salaries from the state budget, appointed by competent authorities and selected and dispatched by the Ministry of Education and Training to teach Vietnamese in the Lao PDR.

b) Are Vietnamese citizens, selected and dispatched by the Ministry of Education and Training to teach Vietnamese in the Lao PDR.

2. Living allowance for Vietnamese teachers dispatched to teach Vietnamese in the Lao PDR: Is the amount of funding provided to teachers to ensure normal living and completing assigned tasks and responsibilities in the Lao PDR.

Article 4. Principles of managing and using funds

1. During the period of being dispatched to teach Vietnamese in the Lao PDR according to the decision of the Ministry of Education and Training, Vietnamese teachers will enjoy their current salary grade and step from the state budget, living allowance, certain benefits, and other subsidies when teaching Vietnamese in the Lao PDR as specified in Articles 5 and 6 of this Circular.

2. The funds allocated to Vietnamese teachers dispatched to teach Vietnamese in the Lao PDR include salaries for teachers as specified in point a, Clause 1, Article 3 of this Circular, living allowance, accommodation support in the Lao PDR calculated monthly, and other support and subsidies as prescribed, which are arranged within the annual state budget expenditure plan of the Ministry of Education and Training. The Ministry of Education and Training is responsible for reviewing and ensuring that the allocated funds are used in accordance with the annual state budget plan as prescribed.

3. The preparation of budgets, payment, settlement shall comply with the Law on State Budgets, relevant regulations, and this Circular. The Ministry of Education and Training ensures that expenditures are used economically, effectively, for the intended purpose, target group, benefit system, standards, and quotas as prescribed by laws on state budgets.

Article 5. Salary and living allowance standards for Vietnam teachers teaching in the Lao PDR

1. Vietnam teachers assigned to teach Vietnamese language in the Lao PDR as stipulated in point a, Clause 1, Article 3 of this Circular shall be entitled to 40% of their salary in Vietnam based on their rank, grade, and current salary coefficient from the state budget according to Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government on the wage system for cadres, civil servants, public officials, and armed forces.

2. The living allowance for Vietnam teachers assigned to teach Vietnamese language in the Lao PDR is 1,350 US dollars per person per month and may be reviewed and adjusted if the inflation rate of the US dollar increases by more than 10% compared to the year 2025.

Article 6. Other benefits and allowances

1. Insurance regime: Vietnam teachers assigned to teach Vietnamese language in the Lao PDR shall enjoy social insurance participation in Vietnam according to current regulations and be supported to purchase health insurance in the Lao PDR equivalent to Vietnamese diplomatic staff working in the Lao PDR but not exceeding 200 USD per year.

2. Travel cost support: Vietnam teachers assigned to teach Vietnamese language in the Lao PDR shall be supported with one round-trip economy class air ticket (to the Lao PDR when starting teaching and returning to Vietnam) and airport fees, excess baggage charges beyond the ticket weight limit (20 kg) along the most cost-effective route.

3. Accommodation cost support: Vietnam teachers assigned to teach Vietnamese language in the Lao PDR shall be supported with rental housing costs at a fixed rate of 150 USD per month.

Article 7. Payment mechanism

The salary, living allowance, and other support payments for Vietnam teachers assigned to teach Vietnamese language in the Lao PDR shall be directly paid into individual bank accounts opened either in Vietnam or in the Lao PDR.

Article 8. Budget preparation, payment, and settlement

1. Annually, based on the commitments of the Governments of Vietnam and the Lao PDR and relevant laws, the Ministry of Education and Training shall prepare the budget for Vietnam teachers assigned to teach Vietnamese language in the Lao PDR, which will be included in the annual budget plan of the Ministry of Education and Training, submitted to the Ministry of Finance for approval by the competent authority according to the State budget law.

2. Payment and settlement: The Ministry of Education and Training shall implement the allocated budget through the State Treasury to fulfill its tasks as prescribed and compile the financial settlement report for State budget settlement according to the State budget law.

Article 9. Implementation Organization

1. Effective date

This Circular takes effect from July 1, 2025.

During implementation, if the legal normative documents cited for application in this Circular are amended, supplemented, or replaced, they shall be applied according to the amended, supplemented, or replacement documents.

2. During implementation, in case difficulties or obstacles arise, related agencies and units shall promptly notify the Ministry of Finance to consider supplementing or amending according to regulations./.