How to calculate primary school teachers' salaries expected to be applied from 2026
The formula for calculating primary school teachers' salaries in 2026 is mentioned in the Draft Decree on teachers' salaries.
To ensure the synchronous effectiveness when the Law on Teachers takes effect from January 1, 2026, the Ministry of Education and Training is developing and finalizing a draft Decree regulating salary policies, allowances, support and attraction regimes for teachers.
According to Clause 3, Article 3 of the Draft Decree on teachers' salaries, the formula for calculating salaries is proposed. Accordingly, the formula for calculating primary school teachers' salaries is regulated:
The current civil servant salary coefficient is implemented according to Decree 204/2004/ND-CP.
The current basic salary is 2.34 million VND according to Decree 73/2024/ND-CP.
According to Article 4 of the draft Decree regulating the special salary coefficient for teachers, below is the special salary coefficient for primary school teachers:

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