Under the new regulation, a 20 percent allowance rate applies to educational support staff working in preschools, general education schools, continuing education centers, vocational high schools, specialized schools, and key institutions including Huu Nghi 80 School, Huu Nghi T78 School, and Viet Bac Highland High School.
Lecturers and educators working at higher education institutions, as well as at training and retraining schools under ministries, ministerial-level agencies, government-affiliated bodies, and central socio-political organizations, are entitled to a 25 percent premium.
The decree sets a 40 percent allowance for educators teaching political education in intermediate schools, and those teaching at junior high schools, high schools, vocational high schools, continuing education centers, and vocational training-continuing education centers.
A 45 percent incentive rate is granted to preschool and primary school teachers. This tier also covers educators at junior high schools, specialized high schools, and vocational high schools located in Zone I and Zone II communes within ethnic minority and mountainous regions.
The highest allowance brackets target personnel in specialized roles or challenging environments. A 70 percent allowance rate is allocated to educators and school administrators working in areas with exceptionally difficult socio-economic conditions.
An 80 percent preferential allowance applies to teachers and educational administrators working at ethnic minority boarding schools, boarding schools, specialized high schools, pre-university schools, Huu Nghi 80 School, Huu Nghi T78 School, and Viet Bac Highland High School.
The allowance also applies to teachers and educational administrators working at schools and classes for people with disabilities and centers supporting inclusive education development, as well as teachers teaching at preschools, general education institutions, vocational secondary schools, and specialized schools located in areas with particularly difficult socio-economic conditions.
Decree 182/2026/ND-CP will officially take effect on July 7, 2026, with all specified occupational allowances implemented retroactively from January 1, 2026.
