What are allowance rates by for preschool teachers in 2024 in Vietnam?

What are allowance rates by for preschool teachers in 2024 in Vietnam?

Based on Article 2 Decision 244/2005/QD-TTG, the allowance rate and calculation method are regulated as follows:

Allowance Rate and Calculation Method

1. The preferential allowance rates for educators are regulated as follows:

a) A 25% allowance rate applies to educators directly teaching at universities, colleges, academies, and training institutes of the Ministries, ministerial-level agencies, agencies attached to the Government of Vietnam, the Communist Party organizations, central political-social organizations, and political schools of the provinces and centrally-run cities (except educators teaching at pedagogical schools, pedagogical faculties, and educators teaching Marxism-Leninism and Ho Chi Minh Thought subjects);

b) A 30% allowance rate applies to educators directly teaching at lower secondary schools, upper secondary schools, comprehensive technical-career guidance centers, continuing education centers, vocational training centers in plains, cities, district-level towns; secondary professional schools, vocational training schools; district-level political training centers in districts, towns, cities under provincial level;

c) A 35% allowance rate applies to educators directly teaching at nursery schools, primary schools in plains, cities, district-level towns; lower secondary schools, upper secondary schools, comprehensive technical-career guidance centers, continuing education centers, vocational training centers in mountainous regions, islands, remote areas, and distant areas;

d) A 40% allowance rate applies to educators directly teaching at pedagogical schools, pedagogical faculties (university, college, secondary education), educational management training schools, and educators teaching political subjects at secondary professional schools, vocational training schools;

đ) A 45% allowance rate applies to educators directly teaching Marxism-Leninism and Ho Chi Minh Thought subjects at universities and colleges;

e) A 50% allowance rate applies to educators directly teaching at nursery schools, primary schools in mountainous regions, islands, remote areas, and distant areas.

2. The preferential allowance rates specified in clause 1 of this Article are calculated based on the current salary grade, step, current leadership position allowance, and excess seniority allowance (if any).

Thus, the preferential allowance rate for preschool teachers in 2024 is 35% for those directly teaching at nursery schools in plains, cities, and district-level towns.

The preferential allowance rate is 50% for those directly teaching at nursery schools in mountainous regions, islands, remote areas, and distant areas.

What are allowance rates by for preschool teachers in 2024 in Vietnam? (Image from the Internet)

How to calculate the preferential allowance for preschool teachers in 2024 in Vietnam?

Based on Section II of Joint Circular 01/2006/TTLT-BGD&DT-BNV-BTC, the allowance rate and calculation method are regulated as follows:

ALLOWANCE RATE AND CALCULATION METHOD

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2. Calculation method

The preferential allowance to be received = General minimum wage x [current salary coefficient + leadership position allowance coefficient (if any) + % (converted to coefficient) excess seniority allowance (if any)] x preferential allowance percentage.

Thus, the calculation method for the preferential allowance for preschool teachers in 2024 is as follows:

The preferential allowance to be received = General minimum wage x [current salary coefficient + leadership position allowance coefficient (if any) + % (converted to coefficient) excess seniority allowance (if any)] x preferential allowance percentage.

When will preschool teachers in Vietnam not receive the preferential allowance in 2024?

Based on Section I of Joint Circular 01/2006/TTLT-BGD&DT-BNV-BTC, the applicable scope, subjects, and conditions are regulated as follows:

APPLICABLE SCOPE, SUBJECTS, AND CONDITIONS

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2. Applicable conditions

a) Subjects specified in clause 1 of this Section who have been transferred and graded according to Decree No. 204/2004/ND-CP dated December 14, 2004, by the Government of Vietnam on salary policies for officials and public employees, and armed forces into education and training specialized public employee grades (grades with the first two digits of the code being 15) or education and training specialized public employee ranks (ranks with the initial characters of the rank code being V.07) shall receive the preferential allowance. The subjects specified in points b and c, clause 1 of this Section do not necessarily have to be graded into education and training specialized public employee grades or ranks.

b) Subjects specified in clause 1 of this Section will not receive the preferential allowance during the following periods:

- Time spent on business trips, work, studies abroad receiving 40% salary according to clause 4 Article 8 of Decree No. 204/2004/ND-CP;

- Time spent on business trips, studies in the country not participating in teaching continuously for over 3 months;

- Time off for personal reasons without salary continuously from 01 month or more;

- Extended sick leave or maternity leave beyond the period specified in the current social insurance regulations;

- Time suspended from teaching.

Thus, the following periods will result in preschool teachers not receiving the preferential allowance in 2024:

- Time spent on business trips, work, studies abroad receiving 40% salary according to regulations;

- Time spent on business trips, studies in the country not participating in teaching continuously for over 3 months;

- Time off for personal reasons without salary continuously from 01 month or more;

- Extended sick leave or maternity leave beyond the period specified in the current social insurance regulations;

- Time suspended from teaching