What are the principles for calculating overtime pay for public employees who are teachers at public lower secondary schools in Vietnam?
What are the principles for calculating overtime pay for public employees who are teachers at public lower secondary schools in Vietnam?
Pursuant to the provisions of Article 3 in the Joint Circular 07/2013/TTLT-BGDDT-BNV-BTC, the calculation of overtime pay for public employees who are teachers at public lower secondary schools is based on the following principles:
- The monthly salary basis for calculating overtime teaching pay includes: the salary rate according to the current rank and grade, salary allowances, and reservation coefficients (if any).
- The annual teaching hour quota for general education teachers is referred to as the annual teaching hour quota.
The academic year is calculated from July of the previous year to the end of June of the following year.
- For teachers working at public educational institutions with multiple educational levels, the annual teaching hour quota applied is for the highest educational level that the teacher is directly teaching as assigned by the head of the educational institution.
- The estimation, payment, settlement, and financial procedures for overtime teaching pay are conducted according to the regulations of the State Budget Law 2015.
Public educational institutions as prescribed in Clause 1, Article 1 of the Joint Circular 07/2013/TTLT-BGDDT-BNV-BTC shall base on the specific conditions of each unit to make monthly or semester advance payments or regular payments of overtime teaching pay as appropriate.
- Overtime teaching pay is only issued to units or departments that lack teachers as approved by the competent authority.
Units or departments that do not lack teachers are only allowed to issue overtime teaching pay when teachers are on sick leave, maternity leave as prescribed by the Social Insurance Law 2014 or engaging in training, participating in inspection and auditing teams, and engaging in other tasks (hereinafter collectively referred to as performing other tasks) as assigned or dispatched by the competent authority, requiring other teachers to cover classes.
- The time not directly involved in teaching but counted as completing the full teaching hours and included in the converted teaching hours, includes: sick leave, maternity leave as prescribed by the Social Insurance Law 2014; the time of performing other tasks as assigned or dispatched by the competent authority.
- The overtime teaching hours payable shall not exceed the overtime hours as stipulated by law.
Accordingly, the overtime pay for public employees who are teachers at public lower secondary schools is based on the salary rate according to the current rank and grade, salary allowances, and reservation coefficients.
Principles for calculating overtime pay for public employees who are teachers at public lower secondary schools in Vietnam (Image from the Internet)
How to calculate overtime teaching pay for public employees who are teachers at public lower secondary schools
Pursuant to Article 4 in the Joint Circular 07/2013/TTLT-BGDDT-BNV-BTC, the formula for calculating overtime teaching pay is as follows:
- Annual overtime teaching pay = additional teaching hours/year * pay rate per additional hour;
- Pay rate per additional hour = pay rate per teaching hour * 150%;
- Pay rate per teaching hour:
+ For lower secondary school teachers:
For teachers who perform management tasks or are assigned as head of the Team, Youth Union, or Association at preschools, general education schools, vocational schools, and vocational training institutions, the calculation is according to the formula mentioned above, where the annual teaching hour quota is the annual teaching hour quota of teachers at the same educational level, grade, and department in that educational institution;
- Overtime pay for subjects stipulated in point b, clause 2, Article 1 of the Joint Circular 07/2013/TTLT-BGDDT-BNV-BTC shall be executed according to the provisions in Joint Circular 08/2005/TTLT-BNV-BTC (document no longer in effect).
Who will cover the costs of overtime teaching pay for public employees who are teachers at public lower secondary schools in Vietnam?
According to the provisions of Article 5 in the Joint Circular 07/2013/TTLT-BGDDT-BNV-BTC, the funding for overtime teaching pay for public employees who are teachers at public lower secondary schools will be covered in detail under the following circumstances:
Case 1: For public educational institutions fully funded by the state budget: The funding for overtime teaching pay policies is covered by the state budget and allocated in the annual budget estimates of educational institutions according to the current state budget management decentralization.
Case 2: For public educational institutions partially self-funded for routine operations: The funding for overtime teaching pay policies is ensured from the unit's career revenue and from the state budget according to the current state budget management decentralization.
Case 3: For public educational institutions fully self-funded for routine operations: The funding for overtime teaching pay policies is ensured from the self-earned revenues of the unit.
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