For years, teachers in Ho Chi Minh City have enjoyed the highest incomes in Vietnam. In addition to base salary and allowances, a unique local policy provides significant supplemental income, with many educators earning several thousand U.S. dollars annually.

Special income policies for HCMC teachers

Currently, public school teachers in Ho Chi Minh City receive relatively high earnings. Beyond state-regulated salaries and benefits, teachers receive additional income under a special policy authorized by the city’s People's Council.

Seven years ago, HCMC’s People's Council issued Resolution 03, allowing for increased earnings for civil servants, public employees, and staff working in public administrative and political organizations managed by the city.

In 2018, the income adjustment coefficient for applying the special mechanism at each unit was capped at 0.6 times the official salary. This salary includes scheduled government raises.

In 2019, the maximum coefficient rose to 1.2 times the base salary.

In 2020, the adjustment coefficient increased to 1.8 times the official salary.

Most recently, under Resolution 08/2023/NQ-HDND, implementing the National Assembly’s Resolution 98/2023/QH15 on HCMC’s special development mechanisms, teachers received additional income from the city budget. For the final five months of 2023, the income increase coefficient was capped at 0.8 times the official salary.

According to Resolution 185/2023 passed by HCMC’s People's Council on the 2024 state budget and expenditures, the maximum income adjustment coefficient for 2024 is 1.5 times the official salary.

Teachers can receive an extra $930 a month

The formula for calculating additional income per month is: (Official salary coefficient + leadership allowance coefficient, if applicable) × VND 2,340,000 (new base salary as of July 1, 2024) × 1.5 (income adjustment coefficient).

Using this formula, a level-III kindergarten teacher with excellent performance earns additional income ranging from approximately $290/month (coefficient 2.1) to $675/month (coefficient 4.89).

Level-II kindergarten teachers with outstanding performance receive from about $325/month (coefficient 2.34) to $685/month (coefficient 4.98).

Level-I kindergarten teachers earn between $555/month (coefficient 4) and $885/month (coefficient 6.38).

Primary, lower secondary, and high school teachers at level III receive from $325/month (coefficient 2.34) to $685/month (coefficient 4.98).

Level-II teachers in these categories earn from $555/month (coefficient 4) to $875/month (coefficient 6.38), while level-I teachers can make $610/month (coefficient 4.4) to $930/month (coefficient 6.78).

Additional income in HCMC is paid quarterly.

High school teacher earns over $16,000 annually

Recently, a high school teacher in Ho Chi Minh City disclosed an annual income of VND 412 million (about $16,240) in 2023, averaging around $1,350 per month. This teacher began teaching in 1995 and now has 30 years of experience.

His income includes the standard salary for educators (with allowances for seniority and other benefits) and the supplemental income allowed under the city’s resolutions.

His monthly earnings were notably high during months when extra income was disbursed: $1,950 in January, $2,550 in April, $2,190 in July, $1,910 in November, and $2,270 in December. These figures include bonuses from HCMC's special income policy. Since Q3/2023, the adjustment coefficient has been reduced to 0.8, leading to slightly lower earnings. During months without this supplement, his salary ranged from $690 to $845.

After deductions such as insurance ($475), personal income exemption ($5,230), the taxable income was approximately $10,600 in 2023, and he paid about $1,320 in personal income tax (no dependents).

Le Huyen