How to Calculate Salaries for Civil-Service Teachers, Contract Teachers, and Teachers on Maternity Leave in 2022

Vũ Khôi

Author at Wotech Electronics Blog

Under Resolution 122/2020/QH14, the National Assembly did not approve adjusting the base salary for civil servants from July 1, 2020 to 1.6 million VND/month as set out in the earlier Resolution 86/2019/QH14. At the same time, at its 13th Central Conference, the Party Central Committee also voted to postpone the salary reform implementation, including the method of calculating teachers' salaries, to July 1, 2022.

In addition, on November 12, 2020, the National Assembly officially passed a Resolution on the State budget estimate, stating clearly that the base salary for officials, civil servants, and public employees would not be raised in 2021.

Below, SimERP presents readers with the detailed method for calculating teachers' salaries in 2021 and the salary table that will apply to teachers at each education level by specific rank in 2021.

How teachers' salaries are calculated in 2022

The formula for calculating a teacher's salary in 2022:

Teacher's salary = Base salary x Salary coefficient + Preferential allowance + Seniority allowance – Social insurance contribution

Base salary

On November 12, 2020, the National Assembly voted to pass the Resolution on the 2021 State budget estimate. Notably, the base salary for 2021 would not yet be adjusted upward as provided in the earlier Resolution 86/2019/QH14.

Specifically, in the new Resolution, the National Assembly assigned the Government to carry out a number of administrative and financial–budgetary measures and tasks for 2021, under which the adjustment of the base salary in 2021 was officially not implemented.

Therefore, the base salary in 2021 was not raised and remains at 1,490,000 VND/month as stipulated in Decree 38/2019/ND-CP on the base salary for officials, civil servants, public employees, and the armed forces.

Salary coefficient

Under 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 coefficients for teachers at each specific education level are as follows:

For primary school teachers:

• Professional title of primary school teacher, Grade II: public employee salary coefficient type A1 applies, with a salary coefficient from 2.34 to 4.98;

• Professional title of primary school teacher, Grade III: public employee salary coefficient type A0 applies, with a salary coefficient from 2.10 to 4.89;

• Professional title of primary school teacher, Grade IV: public employee salary coefficient type B applies, with a salary coefficient from 1.86 to 4.06.

For lower secondary school teachers:

• Professional title of lower secondary school teacher, Grade I: public employee salary coefficient type A2, group A2.2 applies, with a salary coefficient ranging from 4.00 to 6.38;

• Professional title of lower secondary school teacher, Grade II: public employee salary coefficient type A1 applies, with a salary coefficient ranging from 2.34 to 4.98;

• Professional title of lower secondary school teacher, Grade III: public employee salary coefficient type A0 applies, with a salary coefficient from 2.10 to 4.89.

For upper secondary school teachers:

• Professional title of upper secondary school teacher, Grade I: public employee salary coefficient type A2, group A2.1 applies, with a salary coefficient ranging from 4.40 to 6.78;

• Professional title of upper secondary school teacher, Grade II: public employee salary coefficient type A2, group A2.2 applies, with a salary coefficient ranging from 4.00 to 6.38;

• Professional title of upper secondary school teacher, Grade III: public employee salary coefficient type A1 applies, with a salary coefficient from 2.34 to 4.98.

Preferential allowance

Under Joint Circular 01/2006/TTLT-BGDDT-BNV-BTC guiding the implementation of Decision 244/2005/QD-TTg on the preferential allowance scheme for teachers who directly teach at public education institutions, the preferential allowance rates for teachers at each general education level are specified as follows:

• Preferential allowance of 30%: Applied to teachers directly teaching at lower secondary schools, upper secondary schools, continuing education centers, comprehensive technical – career guidance centers, and vocational training centers in plains, urban, and provincial town areas.

• Preferential allowance of 35%: Applied to teachers directly teaching at preschools and primary schools in plains, urban, and provincial town areas; and at lower secondary schools, upper secondary schools, continuing education centers, comprehensive technical – career guidance centers, and vocational training centers in remote, isolated, mountainous areas and islands.

• Preferential allowance of 50%: Applied to teachers directly teaching at preschools and primary schools in remote, isolated, mountainous areas and islands.

Preferential allowance = Base salary * {current salary coefficient by rank and grade + leadership position allowance coefficient (if any) + % (converted to coefficient) of above-scale seniority allowance (if any)} * preferential allowance rate %.

Seniority allowance

Under 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 period counted for the seniority allowance, the seniority allowance for teachers is specified as follows:

– The period counted for the seniority allowance of a teacher is determined as the total of the following periods:

• Teaching periods with compulsory social insurance participation at public education institutions;

• Teaching periods with compulsory social insurance participation at private, non-public education institutions (for teachers now teaching at public education institutions who previously taught at private, non-public institutions).

– A teacher's seniority allowance is calculated as follows: teachers currently teaching at public education institutions who have completed 5 full years (60 months) of teaching counted for the seniority allowance receive an allowance equal to 5% of their current salary plus leadership position allowance and above-scale seniority allowance (if any); from the sixth year onward, an additional 1% is added for each full year (12 months).

Therefore, the monthly seniority allowance = {Salary coefficient + allowance coefficient (if any)} * Base salary * seniority allowance rate %.

Social insurance contribution

Under the Law on Social Insurance, the Law on Employment, Decree 146/2018/ND-CP providing detailed guidance on certain articles of the Law on Health Insurance, Decision 595/QD-BHXH, and Decree 143/2018/ND-CP on the Law on Health Insurance, a teacher's social insurance contributions include:

• Retirement – survivorship: 8%;

• Unemployment insurance: 1%;

• Health insurance: 1.5%

Thus, each month a teacher's total social insurance contribution equals 10.5% of their monthly salary.

Example: Mr. Pham Truong Son is a Literature teacher who has worked at Lam Son Lower Secondary School in the Truong Sa (Spratly) archipelago for 9 years and receives salary type A2 with a salary coefficient of 6.04. His monthly salary is calculated as follows:

– As he works at a lower secondary school in the Truong Sa archipelago, Mr. Son receives a 35% preferential allowance:

Preferential allowance = 6.04 * 1,490,000 * 35% = 3,149,860 VND.

– Mr. Son has 9 years of seniority, corresponding to a seniority allowance rate of 8%:

Seniority allowance = 6.04 * 1,490,000 * 9% = 809,964 VND.

– Social insurance contribution = 6.04 * 1,490,000 * 10.5% = 944,958 VND.

Applying the formula: Monthly salary = Salary coefficient * Base salary + Preferential allowance + Seniority allowance – Social insurance contribution.

Therefore, Mr. Son's monthly salary is: 6.04 * 1,490,000 + 3,149,860 + 809,964 – 944,958 = 12,014,466 VND.

How contract teachers' salaries are calculated

Contract teachers are teachers who teach without formal recruitment. When schools or education institutions lack teachers or have not yet recruited permanent staff, they hire contract teachers. Because of this temporary nature, contract teachers do not receive the same benefits, schemes, or salary levels as permanent teachers.

Permanent and contract teachers have the same duties — both carry out teaching and professional activities and are responsible for teaching quality — but their pay schemes differ. Below is the salary level and calculation method for contract teachers.

Contract teachers' salaries

The legal basis for contract teachers' salaries is the 2012 Labor Code and Joint Circular No. 01/2006/TTLT-BGDDT-BNV-BTC:

Regulations on labor contracts are set out clearly in Article 15 of the Labor Code on the use of labor, covering working conditions, wages, and the rights and obligations of both parties.

Under Clause I, Section 1 of the Joint Circular above, regarding who receives allowances and preferential treatment among teachers directly teaching at public education institutions:

• Teachers (including those on probation or on contract) on the payroll of public education institutions within the national education system — schools, centers, and academies under the State that receive operating funds — who teach directly;

• Teachers (including those on probation or on contract) on the payroll of public education institutions who are responsible for practical work at laboratories, farms, school workshops, and stations;

• Managers on the payroll of public education institutions who teach directly and meet the required teaching hours set by the competent authority.

In general, contract teachers at public, private, or international schools receive relatively high salaries, ranging from around 10 million VND/month and above.

However, depending on the teacher's skills and qualifications, each school's own regulations may impose specific rules.

How to calculate a contract teacher's salary

Below is the formula for calculating a contract teacher's salary:

Net salary = Base salary x Salary coefficient x % allowance (if any)

– Other deductions (insurance and union fees)

Example: Mr. Nguyen Manh Tung is a contract teacher at Hoang Hoa Tham Lower Secondary School. He receives salary type A2 with a coefficient of 6.04. His monthly salary is calculated as follows:

– As Mr. Tung works at a lower secondary school in Ninh Binh city, he receives a 30% preferential allowance:

Preferential allowance = 6.04 * 1,490,000 * 30% = 2,699,880 VND

– Mr. Tung has 5 years of seniority, corresponding to a seniority allowance rate of 5%:

Seniority allowance = 6.04 * 1,490,000 * 5% = 449,980 VND

– Social insurance contribution = 6.04 * 1,490,000 * 10.5% = 944,958 VND

Applying the formula: Monthly salary = Salary coefficient * Base salary + Preferential allowance + Seniority allowance – Social insurance contribution.

Therefore, Mr. Tung's monthly salary is: 6.04 * 1,490,000 + 2,699,880 + 449,980 – 944,958 = 11,154,502 VND

How teachers' salaries are calculated during maternity leave

Under Article 39 of the Law on Social Insurance: a period of maternity leave of 14 working days or more in a month is counted as a period of social insurance contribution, and neither the employee nor the employer has to pay social insurance for that time.

Article 168 of the 2019 Labor Code also provides: "2. While the employee is on leave receiving social insurance benefits, the employer is not required to pay wages to the employee." Thus, during maternity leave, the employee is not paid wages, except where they request to return to work before the leave period ends as provided in Article 139 of the Labor Code.

Article 139. Maternity leave

1. Female employees are entitled to maternity leave of 6 months before and after childbirth; the period before childbirth must not exceed 2 months. Where a female employee gives birth to twins or more, from the second child onward, the mother is entitled to an additional 1 month of leave for each child.

2. During maternity leave, female employees receive maternity benefits under the law on social insurance.

3. After the maternity leave period specified in Clause 1 of this Article, if needed, a female employee may take additional unpaid leave upon agreement with the employer.

4. Before the maternity leave period specified in Clause 1 of this Article ends, a female employee may return to work after taking at least 4 months of leave, provided she gives prior notice, the employer agrees, and a competent medical facility certifies that returning early is not harmful to her health. In this case, in addition to wages for working days paid by the employer, the female employee continues to receive maternity benefits under the law on social insurance.

5. Male employees whose wives give birth, employees adopting a child under 6 months of age, female employees carrying a surrogacy, and employees who are the intended mothers in a surrogacy are entitled to maternity leave benefits under the law on social insurance.

One-time childbirth allowance

Article 38 of the Law on Social Insurance provides: a female employee who gives birth receives a one-time allowance for each child equal to 2 times the base salary in the month of childbirth. Where only the father participates in social insurance, he receives a one-time allowance equal to 2 times the base salary in the month of childbirth for each child. The base salary (1,490,000 VND/month) is used as the basis for calculating the one-time childbirth allowance.

Therefore, the one-time allowance for each child is: 1,490,000 VND x 2 = 2,980,000 VND.

Note that where the wife does not participate in social insurance and only the husband does, the husband receives the one-time childbirth allowance described above.

Maternity benefits during leave

Currently, when teachers give birth, they are entitled to 6 months of maternity leave before and after childbirth.

Article 39 of the Law on Social Insurance states clearly: the monthly maternity benefit for a female employee who gives birth equals 100% of the average monthly salary on which social insurance was paid over the 6 months before she stopped working to take maternity leave.

Where the teacher has paid social insurance for less than 6 months, the benefit equals the average monthly salary of the months for which social insurance was paid.

Postnatal convalescence pay

Under Article 41 of the 2014 Law on Social Insurance:

Immediately after the maternity benefit period, if a female employee's health has not recovered within the first 30 days back at work, she is entitled to convalescence and health recovery leave.

The convalescence and health recovery leave period is calculated as follows:

– A maximum of 10 days for a female employee giving birth to two or more children at once;

– A maximum of 7 days for a female employee who has a cesarean delivery;

– A maximum of 5 days in other cases.

This period includes public holidays, Tet holidays, and weekly days off.

During convalescence leave, the teacher receives an allowance equal to 30% of the base salary per day. Thus, the convalescence allowance is 447,000 VND/day.

Example: Teacher A has a cesarean delivery. On May 20, 2020, her 6-month maternity leave ended, but because her health was still weak, she requested convalescence leave. Under the regulations, she is entitled to 7 days at a rate of 447,000 VND per day.

Therefore, the total convalescence pay she receives is: 447,000 VND x 7 = 3,129,000 VND.

So, under the regulations above, during maternity leave female teachers do not receive wages but receive social insurance benefits instead — except where a teacher wishes and requests to return to work early as provided in Article 157 of the 2012 Labor Code.

In addition, to receive postnatal convalescence pay, the female teacher's convalescence leave must immediately follow her maternity leave.

Conclusion

We hope this article has helped you understand how teachers' salaries are calculated in 2021, as well as the latest regulations on pay schemes for contract teachers and for teachers taking maternity leave.

If you have any questions, leave a comment below this article and we will answer as quickly as possible!

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