Ministry of Finance responds to regulations on preferential teacher allowances by region

According to feedback on the Ministry of Finance's Information Portal, a teacher working at a school said that the preferential allowance regime for teachers is currently implemented according to Decision No. 244/2005/QD-TTg dated October 6, 2005 of the Prime Minister and Circular No. 01/2006/TTLT-BGD&ĐT-BNV-BTC dated January 23, 2006 of the Ministry of Finance - Ministry of Home Affairs - Ministry of Education and Training guiding the implementation of Decision No. 244/2005/QD-TTg.

According to points c and e, clause 1, Article 2 of Decision No. 244/2005/QD-TTg, the preferential allowance level for primary school teachers is regulated at 35% for teachers directly teaching at primary schools in plains, cities, and towns and 50% for teachers directly teaching at primary schools in mountainous, island, remote and isolated areas.

At the same time, section 1, part II of Circular No. 01/2006/TTLT-BGD&ĐT-BNV-BTC stipulates that the determination of mountainous areas is carried out according to the regulations of the Committee for Ethnic Minorities Affairs; island areas according to geographical reality; remote and isolated areas depending on the characteristics of each locality are guided by the Provincial People's Committee after having the consensus of the Inter-Ministry.

The questioner said that currently the Ministry of Ethnic Minorities and Religions has issued Decision No. 60/QD-BDTTG dated January 29, 2026 on announcing the list of villages and communes in ethnic minority and mountainous areas; particularly difficult villages; communes in regions I, II, III in the period 2026-2030.

In the decision, there is a list of mountainous villages and communes and it is requested that the Ministry of Finance inform whether mountainous areas are applied according to Decision No. 60/QD-BDTTG to determine the level of preferential allowance for teachers or not?

Answering this content, the Ministry of Finance said that point 1, section II of Circular No. 01/2006/TTLT-BGD&ĐT-BNV-BTC has been amended and supplemented by Circular No. 27/2018/TT-BGDĐT dated October 25, 2018 of the Ministry of Education and Training.

In which, the law continues to stipulate: The determination of mountainous areas shall be carried out according to the regulations of the Committee for Ethnic Minorities Affairs; island areas according to geographical reality; remote and isolated areas depending on the characteristics of each locality shall be guided by the Provincial People's Committee after reaching a consensus from the inter-Ministry.

According to the Ministry of Finance, the determination of villages and communes in ethnic minority and mountainous areas is currently regulated in Decision No. 60/QD-BDTTG dated January 29, 2026 of the Ministry of Ethnic Minorities and Religious Affairs on announcing the list of villages and communes in ethnic minority and mountainous areas; particularly difficult villages; communes in regions I, II, III in the period 2026-2030.

On that basis, the Ministry of Finance requests readers to study and implement according to the provisions of Circular No. 01/2006/TTLT-BGD&ĐT-BNV-BTC dated January 23, 2006, which was amended and supplemented by Circular No. 27/2018/TT-BGDĐT dated October 25, 2018 of the Ministry of Education and Training, Decision No. 60/QD-BDTTG dated January 29, 2026 of the Ministry of Ethnic Minorities and Religions and related guiding documents, amendments, and supplements.

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