VI From July 7, 2026, various new regulations on occupational preferential allowances for teachers working at public educational institutions officially take effect under Government Decree No. 182/2026/ND-CP, directly affecting the income and benefits of millions of teachers nationwide.These changes are intended not only to improve teachers’ material living conditions and compensate for the particular difficulties associated with the teaching profession, but also to demonstrate the State’s efforts to attract and retain talent and enhance the overall quality of education.
Let’s explore with Pham Consult the most notable changes to the occupational preferential allowance regime effective from July 7, 2026, so that educational institutions and teachers can promptly understand and properly apply the relevant legal regulations.
1. Adjustment of occupational preferential allowance rates from 25% to 80% for teachers working at public educational institutions
Under Article 3 of Government Decree No. 182/2026/ND-CP, from July 7, 2026, the occupational preferential allowance rates applicable to teachers at public educational institutions have been significantly adjusted to better reflect the nature of their work and the actual conditions of each locality.
The allowance rates are differentiated and increased based on the educational level, the specific nature of the subjects taught, and the degree of difficulty of the working area, as follows:
- A 25% occupational preferential allowance applies to teachers teaching at higher education institutions and schools providing training and professional development under ministries, ministerial-level agencies, Government-attached agencies, and central-level political and socio-political organizations.
- A 30% occupational preferential allowance applies to teachers:
- Teaching at political centers of communes, wards, and special administrative units directly under provinces or centrally governed cities.
- Teaching theoretical or practical subjects at colleges and intermediate schools.
- Teaching at vocational education centers.
- A 35% occupational preferential allowance applies to teachers teaching at vocational education centers located in Category I or Category II communes in ethnic minority and mountainous areas, island communes, offshore islands, or border communes in accordance with regulations.
- A 40% occupational preferential allowance applies to teachers:
- Teaching political education at intermediate schools.
- Teaching at lower secondary schools, upper secondary schools, and vocational upper secondary schools.
- Teaching at continuing education centers and vocational education – continuing education centers.
- Teaching at schools for educational and training management personnel, pedagogical schools, and faculties of pedagogy under higher education institutions and colleges.
- Teaching integrated theoretical and practical subjects at colleges and intermediate schools.
- Being recognized as an Elite Artist, Elite Physician, Elite Artisan or higher, or holding a national vocational skills certificate at Level 4 or higher, or being a Level 5/6 or 6/7 skilled worker or equivalent, and directly teaching practical subjects at colleges or intermediate schools.
- A 45% occupational preferential allowance applies to teachers:
- Teaching at preschools and primary schools.
- Teaching at lower secondary schools, upper secondary schools, continuing education centers, vocational education – continuing education centers, and vocational upper secondary schools located in Category I or Category II communes in ethnic minority and mountainous areas, island communes, offshore islands, or border communes in accordance with regulations.
- Teaching political education at colleges and political theory subjects at higher education institutions and schools providing training and professional development under ministries, ministerial-level agencies, Government-attached agencies, and central-level political and socio-political organizations.
- A 60% occupational preferential allowance applies to teachers:
- Working at schools for gifted athletes, schools for gifted students in the arts, and semi-boarding schools for ethnic minority students.
- Teaching at preschools and primary schools located in Category I or Category II communes in ethnic minority and mountainous areas, island communes, offshore islands, or border communes in accordance with regulations.
- A 70% occupational preferential allowance applies to teachers working in areas with exceptionally difficult socio-economic conditions, except for teachers teaching at preschools, general education institutions, vocational upper secondary schools, and specialized schools located in areas with exceptionally difficult socio-economic conditions.
- An 80% occupational preferential allowance applies to teachers:
- Working at boarding schools for ethnic minority students, general boarding schools, specialized upper secondary schools, university preparatory schools, Friendship School 80, Friendship School T78, and Viet Bac High School for Ethnic Minorities.
- Working at schools and classes for persons with disabilities and inclusive education support centers.
- Teaching at preschools, general education institutions, vocational upper secondary schools, and specialized schools located in areas with exceptionally difficult socio-economic conditions as prescribed by the Government.
2. Expansion of eligible beneficiaries to include teachers providing inclusive education for persons with disabilities at public educational institutions
Decree No. 182/2026/ND-CP officially provides specific regulations on occupational preferential allowances for teachers engaged in inclusive education for persons with disabilities at public educational institutions, as follows:
- Full-time teachers teaching persons with disabilities at public vocational education institutions or vocational education centers specifically designated for persons with disabilities, or in classes specifically designed for persons with disabilities where at least 70% of the students are persons with disabilities, are entitled to a 70% occupational preferential allowance.
- Part-time teachers teaching persons with disabilities in classes specifically designed for persons with disabilities where at least 70% of the students are persons with disabilities at public vocational education institutions or vocational education centers are entitled to a 40% occupational preferential allowance, calculated based on the actual number of teaching hours provided to students with disabilities.
- Full-time teachers teaching persons with disabilities in inclusive classes at public vocational education institutions or vocational education centers where between 5% and less than 70% of the students are persons with disabilities are entitled to the following occupational preferential allowance rates:
- 35% for inclusive classes where between 5% and less than 10% of students are persons with disabilities.
- 40% for inclusive classes where between 10% and less than 20% of students are persons with disabilities.
- 45% for inclusive classes where between 20% and less than 30% of students are persons with disabilities.
- 50% for inclusive classes where between 30% and less than 40% of students are persons with disabilities.
- 55% for inclusive classes where between 40% and less than 50% of students are persons with disabilities.
- 60% for inclusive classes where between 50% and less than 60% of students are persons with disabilities.
- 65% for inclusive classes where between 60% and less than 70% of students are persons with disabilities.
- Part-time teachers teaching persons with disabilities in inclusive classes at public vocational education institutions or vocational education centers where between 5% and less than 70% of the students are persons with disabilities are entitled to the following occupational preferential allowance rates, calculated based on the actual number of teaching hours provided to students with disabilities:
- 5% for inclusive classes where between 5% and less than 10% of students are persons with disabilities.
- 10% for inclusive classes where between 10% and less than 20% of students are persons with disabilities.
- 15% for inclusive classes where between 20% and less than 30% of students are persons with disabilities.
- 20% for inclusive classes where between 30% and less than 40% of students are persons with disabilities.
- 25% for inclusive classes where between 40% and less than 50% of students are persons with disabilities.
- 30% for inclusive classes where between 50% and less than 60% of students are persons with disabilities.
- 35% for inclusive classes where between 60% and less than 70% of students are persons with disabilities.
Note: Part-time teachers teaching persons with disabilities in classes specifically designed for persons with disabilities where at least 70% of the students are persons with disabilities at public vocational education institutions or vocational education centers, or in inclusive classes at public vocational education institutions or vocational education centers where between 5% and less than 70% of the students are persons with disabilities, are entitled not only to the occupational preferential allowances specified above but also concurrently to the occupational preferential allowances prescribed in Article 3 of Decree No. 182/2026/ND-CP.
These regulations not only ensure equality in benefits but also represent the State’s recognition of and timely support for the particular difficulties and pressures undertaken by this group of teachers.
3. Periods not counted for occupational preferential allowance purposes
Under Article 6 of Decree No. 182/2026/ND-CP, teachers, educational institution managers, and educational support personnel falling within the scope of this Decree and working at public educational institutions shall not have their occupational preferential allowances calculated for the following periods:
- Periods of business trips, working, or studying abroad under a regime where only 40% of salary is received as prescribed in Clause 4, Article 8 of Decree No. 204/2004/ND-CP.
- Periods of suspension from work, and periods of temporary detention or custody.
- Maternity leave periods for female teachers and periods of leave during which social insurance benefits are received in accordance with the law on social insurance.
- Periods of unpaid leave lasting continuously for one month or more.
