Circular 22/2017/TT-BLDTBXH has been issued by the Ministry of Labor - Invalids and Social Affairs to guide the implementation of certain provisions of Decree 113/2015/ND-CP stipulating preferential allowances and job responsibility allowances for educators in public vocational education institutions.
To be specific, the calculation and entitlement of allowances for teachers specialized in teaching disabled students are guided by Circular 22 as follows:
Method of calculating the monthly job responsibility allowance for teaching disabled students
Job responsibility allowance = Job responsibility allowance rate x statutory pay rate
Example: Teacher C is the Head of Faculty at a college, specialized in teaching disabled students in a class dedicated to the disabled. The job responsibility allowance rate entitled is 0.3; statutory pay rate is VND 1,300,000. The job responsibility allowance for teaching disabled students that teacher C is entitled to per month is calculated as follows:
Job responsibility allowance = 0.3 x VND 1,300,000 = VND 390,000.
Method of calculating the monthly preferential teaching allowance for disabled students
Preferential teaching allowance = [Salary coefficient according to grade, rank, step + leadership allowance coefficient, extra-seniority allowance coefficient (if any) currently entitled to] x statutory pay rate x preferential allowance rate entitled
Example 5: In the case of teacher C in example 3 of clause 1 of this Article, the preferential allowance rate entitled is 70%; current salary coefficient is 3.66; leadership allowance coefficient is 0.45. The preferential teaching allowance that teacher C is entitled to per month is calculated as follows:
Preferential teaching allowance = (3.66 + 0.45) x VND 1,300,000 x 70% = VND 3,740,100.
More details can be found in Circular 22/2017/TT-BLDTBXH effective from September 25, 2017.
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