Recently, Lawnet has received numerous inquiries regarding how teachers' salaries are calculated. Below are the detailed and simplest methods for calculating salaries for teachers in Vietnam in 2021.
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Simplest and Quickest Way to Calculate Teacher Salary in Vietnam (Illustrative Image)
The formula to calculate teacher salary is as follows:
Teacher Salary = Statutory Pay Rate x Salary Coefficient + Allowance Rate Enjoyed + Seniority Allowance Rate Enjoyed - Social Insurance Contribution
1. Statutory Pay Rate
On November 12, 2020, the National Assembly voted to pass the resolution on the state budget estimates for 2021. Notably, the statutory pay rate for 2021 will not be adjusted for increase.
To be specific, in the newly passed resolution, the National Assembly assigns the Government of Vietnam to implement several measures to manage state financial and budget tasks for 2021. Among them, it is officially confirmed that there will be no adjustment to the statutory pay rate in 2021.
Thus, the statutory pay rate for 2021 will remain unchanged at 1,490,000 VND/month as specified in Decree 38/2019/ND-CP regarding the statutory pay rate for officials and public employees and armed forces.
2. Salary Coefficient
According to Article 9 of Joint Circular 21/2015/TTLT-BGDDT-BNV, Article 9 of Joint Circular 22/2015/TTLT-BGDDT-BNV, and Article 9 of Joint Circular 23/2015/TTLT-BGDDT-BNV, the salary coefficient for teachers at various levels is specified as follows:
For Primary School Teachers:
- Professional tittle: Grade II primary school teacher is applied with the salary coefficient of public employees type A1: salary coefficient from 2.34 to 4.98.
- Professional tittle: Grade III primary school teacher is applied with the salary coefficient of public employees type A0: salary coefficient from 2.10 to 4.89
.- Professional tittle: Grade IV primary school teacher is applied with the salary coefficient of public employees type B: salary coefficient from 1.86 to 4.06.
For Lower Secondary School Teachers:
- Professional tittle: Grade I lower secondary school teacher is applied with the salary coefficient of public employees type A2, group A2.2: salary coefficient from 4.00 to 6.38.
- Professional tittle: Grade II lower secondary school teacher is applied with the salary coefficient of public employees type A1: salary coefficient from 2.34 to 4.98.- Professional tittle: Grade III lower secondary school teacher is applied with the salary coefficient of public employees type A0: salary coefficient from 2.10 to 4.89.
For Upper Secondary School Teachers:
- Professional tittle: Grade I upper secondary school teacher is applied with the salary coefficient of public employees type A2, group A2.1: salary coefficient from 4.40 to 6.78
.- Professional tittle: Grade II upper secondary school teacher is applied with the salary coefficient of public employees type A2, group A2.2: salary coefficient from 4.00 to 6.38.
- Professional tittle: Grade III upper secondary school teacher is applied with the salary coefficient of public employees type A1: salary coefficient from 2.34 to 4.98.
>>> See more: Updated Official Salary Table for Teachers of All Levels 2021.
3. Amount of allowance
According to Joint Circular 01/2006/TTLT-BGDDT-BNV-BTC guiding the implementation of Decision 244/2005/QD-TTg on the preferential allowance policies for teachers directly teaching in public educational institutions, the allowance rates for teachers at various levels are specified as follows:
| Allowance Rate | Eligible entities |
| 30% | Teachers directly teaching in lower secondary schools, upper secondary schools, technical and career guidance centers, continuing education centers, vocational training centers in urban, city, district-level town areas. |
| 35% | Teachers directly teaching in nursery schools, primary schools in urban, city, district-level town areas; lower secondary schools, upper secondary schools, technical and career guidance centers, continuing education centers, vocational training centers in mountainous, island, remote, and isolated areas. |
| 50% | Teachers directly teaching in nursery schools, primary schools in mountainous, island, remote, and isolated areas. |
Allowance rate enjoyed = Statutory pay rate x {salary coefficient according to the current grade, rank + coefficient of leadership position allowance (if any) + % (converted to coefficient) seniority allowance beyond the frame (if any)} x percentage (%) preferential allowance.
4. Amount of Seniority Allowance
According to Clause 1, Article 2 of Joint Circular 68/2011/TTLT-BGDDT-BNV-BTC-BLDTBXH guiding Articles 2 and 3 of Decree 54/2011/ND-CP on the seniority allowance regime, the time period for calculating the seniority allowance and the seniority allowance rate for teachers are specified as follows:
- The period for calculating the seniority allowance for teachers includes the following total time periods:
- Time teaching and educating with compulsory social insurance contributions in public educational institutions;- Time teaching and educating with compulsory social insurance contributions in non-public educational institutions (for teachers currently teaching and educating in public educational institutions who previously taught and educated in non-public educational institutions).
- The seniority allowance rate for teachers is calculated as follows: Teachers performing teaching and educational duties in public educational institutions with five years (60 months) of teaching and education time are entitled to a seniority allowance of 5% of the currently enjoyed salary level plus any leadership position allowance and seniority allowance beyond the frame (if any); from the sixth year onward, each year (full 12 months) is entitled to an additional 1%.
Therefore, the monthly seniority allowance = {Salary coefficient + allowance coefficient (if any)} x Statutory pay rate x % seniority allowance rate enjoyed.
>>> See more: How Seniority Allowance for Teachers is Calculated from 2021?
5. Social Insurance Premium
According to the provisions of the Law on Social Insurance, the Law on Employment, Decree 146/2018/ND-CP detailing and guiding the implementation of some articles of the Law on Health Insurance, Decision 595/QD-BHXH, and Decree 143/2018/ND-CP detailing the implementation of the Law on Health Insurance, the social insurance contribution rate for teachers includes:
- Retirement and death benefit: 8%;
- Unemployment insurance: 1%;
- Health insurance: 1.5%.
Thus, every month teachers will contribute to social insurance a total of 10.5% of the monthly salary.
Example: Mr. Le Nguyen Thanh Hoa, a Math teacher working at Lam Son Secondary School in the Hoang Sa Archipelago for 8 years, receives a salary of type A2 with a salary coefficient of 6.04. Therefore, Mr. Hoa's monthly salary is calculated as follows:
- Mr. Hoa works at a secondary school in the Hoang Sa Archipelago and will be entitled to a 35% preferential allowance:
Allowance rate enjoyed = 6.04 x 1,490,000 x 35% = 3,149,860 VND
- Mr. Hoa has a seniority period of 8 years, corresponding to a seniority allowance rate of 8%:
Seniority allowance rate enjoyed = 6.04 x 1,490,000 x 8% = 719,968 VND
- Social insurance contribution = 6.04 x 1,490,000 x 10.5% = 944,958 VND
Applying the formula: Monthly Salary = Salary Coefficient x Statutory Pay Rate + Allowance Rate Enjoyed + Seniority Allowance Rate Enjoyed - Social Insurance Contribution.
Therefore, Mr. Hoa's monthly salary is: 6.04 x 1,490,000 + 3,149,860 + 719,968 - 944,958 = 11,924,470 VND
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