Teachers Working in Especially Difficult Areas Are Entitled to a 70% Salary Allowance

1. Beneficiaries of Preferential Allowances

According to Clause 1, Section I of Joint Circular 06/2007/TTLT-BGDDT-BNV-BTC, the beneficiaries of preferential allowances include:

- Teachers and educational management staff (including those on probation contracts) who are salaried according to state-prescribed ranks and levels, under the payroll of specialized schools in areas with especially difficult socio-economic conditions (EDSCD).

- Teachers and educational management staff (EMLMS) not under state payroll or currently on probation or contract, paid from lawful non-state budget sources, currently working in specialized schools in areas with EDSCD.

- Educational management staff includes:

- Principals, Vice Principals, Directors, Deputy Directors of centers and educational and training institutions.- Teachers (including those who have been Principals, Vice Principals, Directors, Deputy Directors of centers and educational and training institutions) assigned to work in specialized divisions and departments of these institutions or working at educational and training departments located in areas with EDSCD.

2. Preferential Allowance Rates for Teachers

- The allowance rate of 70% of the current salary rank, level added with the position allowance and seniority allowance beyond the framework (if any) applies to teachers and EMLMS working at:

- Educational institutions located in areas with EDSCD;- Specialized schools including specialized high schools; boarding schools for ethnic minorities; and schools and classes for the disabled.

Exceptions are teachers and EMLMS working at reform schools who are entitled to occupational seniority allowances and national defense security service allowances stipulated at points a and d, Clause 8, Article 6 of Decree 204/2004/ND-CP. Should these allowances be lower than the rate at point b, Clause 2, Section II of Circular 06/2007, they are entitled to an additional percentage differential to reach a 70% allowance rate of the current salary and position allowance, plus seniority allowance beyond the framework (if any);

- The allowance rate of 50% of the current salary rank, level added with the position allowance and seniority allowance beyond the framework (if any) applies to teachers and EMLMS working at specialized schools not located in areas with EDSCD, including: semi-boarding ethnic minority schools; pre-university schools; and schools of arts, physical training, and sports.

This content is regulated at Clause 2, Section II of Joint Circular 06/2007/TTLT-BGDDT-BNV-BTC.

3. Calculation Method for Allowances

Per guidance in Clause 2, Section II of Joint Circular 06/2007/TTLT-BGDDT-BNV-BTC, the preferential allowance is calculated as follows:

Preferential Allowance Amount = Common Minimum Salary x [(Current Salary Rank Coefficient + Leader Position Allowance Coefficient (if any) + % (converted to coefficient) Seniority Allowance beyond Framework (if any)] x Preferential Allowance Percentage.

4. Payment Method

Clause 2, Section II of Joint Circular 06/2007/TTLT-BGDDT-BNV-BTC stipulates that this preferential allowance will be paid with the monthly salary cycle (including summer vacation time). This allowance is accounted for under item 102, sub-item 08 of the chapter, type, and corresponding item according to the state budget item list.

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