2026 BOSP Funds Can Be Used for Teacher Salaries, Here Are the Provisions
Operational Assistance for Education Units (BOSP) funds can be used to finance salaries for teachers and educational staff. However, this policy is temporary, not permanent.
According to the official website of the Ministry of Education, Culture, Research, and Technology, to ensure the continuity of educational services in educational units and considering the fiscal conditions of local governments that do not yet fully allow optimal allocation of funding for salaries of civil servants (ASN) teachers and educational staff appointed based on the Minister of State Apparatus Utilization and Bureaucratic Reform of the Republic of Indonesia Decree No. 16 of 2025 on Part-Time Government Employees with Work Agreements through the Regional Budget (APBD), a limited relaxation policy is required for the 2026 fiscal year. This relaxation is provided to ensure no disruption to educational services, while upholding principles of accountability, legal compliance, and strengthening local government responsibilities in education budgeting.
In connection with this, the Ministry of Education, Culture, Research, and Technology has issued Circular Letter of the Minister of Education, Culture, Research, and Technology No. 6 of 2026 regarding the Implementation of Relaxation in Financing Components of Salaries for Non-Civil Servant Teachers and Educational Staff using Operational Assistance for Education Units Funds for the 2026 Fiscal Year.
Based on the circular, here are the provisions for using 2026 BOSP funds for teacher salary costs:
The relaxation policy is granted to educational units in the use of 2026 Fiscal Year BOSP Funds to finance components of salaries for teachers and educational staff appointed based on Ministerial Decree No. 16 of 2025.
The relaxation as referred to in letter a is implemented with the following provisions:
It applies only to the 2026 Fiscal Year;
It is temporary and not intended as a permanent policy; and
It is granted to local governments that submit statements on fiscal conditions and plans for strengthening budgeting through the APBD.
Local governments remain obligated to allocate budgets for educators and educational staff through the APBD in accordance with their authority.
The amount of salaries paid through BOSP Funds must consider:
The financial capacity of the educational unit; and
The provisions in the Technical Guidelines for Managing Operational Assistance for Education Units Funds.
- Local Governments proposing relaxation in the use of 2026 Fiscal Year BOSP Funds are required to:
Submit a request for the use of 2026 Fiscal Year BOSP Funds to the Minister of Basic and Secondary Education, accompanied by a Statement Letter on Fiscal and Management Accountability (SPTJM) and supporting data that ensures the number of proposed requests matches the analysis of needs for teachers and educational staff that has been verified and validated by the Local Government;
Facilitate educational units in adjusting activity plans and educational unit budgets;
Submit reports on the utilisation of BOSP Funds for local governments that proposed relaxation in the 2025 Fiscal Year; and
Ensure no reduction in educational services occurs.
The request as referred to in letter e point 1) shall be submitted through an official cover letter signed by the Regional Head in the format that can be downloaded from the page https://ringkas.kemendikdasmen.go.id/usulanrelaksasihonor and subsequently the proposal request shall be submitted through the form accessible at the same link.
If deemed necessary, the Ministry may conduct periodic and/or ad hoc evaluations of the implementation of this relaxation policy to ensure effectiveness, compliance, and achievement of the established objectives.