Level and duration of allowance
- Attraction allowance includes 4 levels: 20%, 30%, 50% and 70% compared to current salary (according to rank, position, expertise, profession) plus leadership position allowance and seniority allowance beyond the framework (if any).
- The period of receiving the attraction allowance is determined within the time frame of 3 to 5 years when the subjects specified in Point 1, Section I of this Circular come to work at the place receiving the attraction allowance.
- The level of allowance and the duration of receiving the attraction allowance depend on the actual difficult living conditions, long or short, of each new economic zone, economic base and island far from the mainland.
Thus, the teacher's attraction allowance includes 4 levels: 20%, 30%; 50%, 70%. The current formula for calculating the teacher's attraction allowance is as follows:
Attraction allowance level = Percentage of allowance received x Current salary + leadership position allowance and seniority allowance exceeding the framework (if any). Allowance period is from 3-5 years.
- Allowance period from 3-5 years
Time to pay the attraction allowance
According to sub-section 3, Section II of Joint Circular 10/2005 / TTLT-BNV-BLDTBXH-BTC, it is stipulated as follows:
- How to pay allowance:
+ Attraction allowance is paid with monthly salary and is not used to calculate social insurance contributions and benefits.
+ Source of funding for attraction allowance payment: For agencies and units fully guaranteed by the state budget, attraction allowance is guaranteed by the state budget according to the current budget decentralization in the budget estimate assigned annually to the agency or unit.
For agencies implementing payroll and administrative management budget allocation and public service units implementing financial autonomy, the attraction allowance is paid by the agency or unit from the budget allocation and the financial resources assigned for autonomy.
For state-owned enterprises, the incentive allowance is calculated into the unit price of salary and accounted for in the cost price or business expenses.
Therefore, teachers' attraction allowance is paid with the monthly salary and is not used to calculate social insurance contributions and benefits.
Subjects entitled to attraction allowance
In sub-section 2, Section I of Joint Circular 10/2005/TTLT-BNV-BLDTBXH-BTC, there are regulations on the following subjects:
- Cadres, civil servants (including probationary civil servants), public employees, those in probationary and contract labor periods who have been paid according to the salary scale prescribed by the State, working in state agencies and state-owned enterprises established by decision of competent authorities.
- Full-time officials and civil servants in communes, wards and towns.
- People working in companies operating under the Law on State-owned Enterprises, the Development Support Fund and the Vietnam Deposit Insurance, including:
+ Full-time member of the Board of Directors; member of the Board of Supervisors;
+ General Director, Director, Deputy General Director, Deputy Director, Chief Accountant (excluding General Director, Director, Deputy General Director, Deputy Director, Chief Accountant working under contract);
+ Workers and employees directly involved in production and business; professional and technical officials and employees performing and serving work under the labor contract regime prescribed in Decree No. 44/2003/ND-CP dated May 9, 2003 of the Government detailing and guiding the implementation of a number of articles of the Labor Code on labor contracts.
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