Circular 85/2026/TT-BGDDT on organization of enhanced and learners' needs-based education activities at general education institutions

CIRCULAR

Providing for the organization of enhanced education activities and learners' needs-based education activities at general education institutions

Pursuant to the Education Law No. 43/2019/QH14, which is amended and supplemented under Law No. 123/2025/QH15;

Pursuant to the Government’s Decree No. 279/2026/ND-CP dated July 12, 2026, defining the functions, tasks, powers and organizational structure of the Ministry of Education and Training;

Pursuant to the Decree No. 24/2021/ND-CP dated March 23, 2021 of the Government providing for management in public early childhood education institutions and general education institutions;

Pursuant to the Decree No. 238/2025/ND-CP dated September 3, 2025 of the Government providing for policies on tuition fees, tuition fee exemption, reduction and support, support for learning expenses and service charges in the field of education and training, as amended and supplemented by the Decree No. 66/2026/ND-CP dated March 2, 2026 of the Government detailing a number of articles of the Education Law;

At the proposal of the General Director of the General Education Department;

The Minister of Education and Training promulgates the Circular providing for the organization of enhanced education activities and learners' needs-based education activities at general education institutions.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation and subjects of application

1. This Circular provides for the organization of enhanced education activities and learners' needs-based education activities at general education institutions, including: principles of organization of activities; contents and forms of organization of activities; requirements for organization of activities; financial mechanisms; management responsibilities; inspection, examination, emulation, commendation and handling of violations.

2. This Circular applies to general education institutions and other educational institutions implementing the general education programme, including educational institutions under Ministries, ministerial-level agencies and Government-attached agencies (hereinafter collectively referred to as educational institutions), and relevant organizations and individuals.

3. Extra teaching and learning activities shall comply with the law on extra teaching and learning and shall not fall within the scope of regulation of this Circular. The distinction between extra teaching and learning activities and the education activities prescribed in this Circular shall be made in accordance with Clause 3 Article 4 of this Circular.

Article 2. Interpretation of terms

In this Circular, the following terms are construed as follows:

1. Curricular education activities means activities involving the teaching of subjects and the organization of education activities under the general education programme, conducted within the time allocation prescribed in the general education programme.

2. Enhanced education activities means education activities organized by educational institutions outside the time allocated for curricular education activities, aiming to supplement necessary educational content, enhance practice, experiential learning and application of knowledge, and develop learners' qualities and competencies in accordance with the objectives of the general education programme; organized during the two-session-per-day teaching schedule or during the teaching schedule under the roadmap for implementing two-session-per-day teaching for educational institutions that do not yet meet the required conditions.

3. Learners' needs-based education activities means education activities organized by educational institutions outside the time allocated for curricular education activities and enhanced education activities, aiming to meet learners' needs, aptitudes and interests in accordance with their personal development orientations, on the basis of the voluntary participation of learners, their parents or guardians.

Article 3. Principles of organizing enhanced education activities and learners' needs-based education activities

1. Enhanced education activities shall prioritize the implementation of educational content necessary for learners, contributing to the achievement of comprehensive education objectives, enhancing practice, experiential learning and application of knowledge to practical situations, and developing learners' qualities and competencies. Learners' needs-based education activities shall provide expanded, advanced or specialized educational content, meeting differences in learners' needs, aptitudes, interests and personal development orientations.

2. Enhanced education activities shall ensure that all learners have access to enhanced educational content during the two-session-per-day teaching schedule or during the teaching schedule under the roadmap for implementing two-session-per-day teaching for educational institutions that do not yet meet the required conditions, without collecting fees from learners; educational institutions must ensure equal opportunities for learners to access, select and participate in such activities in accordance with the content and organizational conditions, and shall not teach subject curriculum content in advance or repeat such content, conduct revision or examination preparation, or organize such activities in the form of extra teaching and learning activities.

3. Learners' needs-based education activities shall be organized outside the time allocated for curricular education activities and enhanced education activities, on the basis of voluntary selection and participation by learners, their parents or guardians. Learners' needs-based education activities shall not be organized for educational content that falls within the State's responsibility to ensure provision to all learners under the general education programme.

4. Educational institutions shall be responsible for the content, methods, forms of organization, personnel implementing the activities and requirements for ensuring educational quality.

5. Results of participation in enhanced education activities and learners' needs-based education activities shall not be used to replace learning outcomes in subjects and education activities under the general education programme.

6. The mobilization and utilization of resources from socialization shall be carried out in accordance with law, ensuring publicity, transparency and conformity with practical conditions.

Article 4. Distinction between enhanced education activities and learners' needs-based education activities

1. The content of enhanced education activities must be consistent with the objectives and expected learning outcomes of the general education programme. The heads of educational institutions shall organize the development and implementation of Plan for organizing enhanced education activities. The plan shall specify the objectives, content and forms of organization of each education activity, ensuring a clear distinction from learners' needs-based education activities.

2. The content of learners' needs-based education activities must be based on learners' needs, aptitudes, interests and personal development orientations, and be consistent with the objectives of the general education programme. The heads of educational institutions shall organize the formulation and implementation of Plan for organizing learners' needs-based education activities outside the time allocated for curricular education activities and enhanced education activities. The Plan shall specify the objectives, content, fee levels, financial mechanisms and forms of organization of each educational activity, ensuring a clear distinction from enhanced education activities. The Plan for organizing learners' needs-based education activities shall be developed separately and distinctly from the schools' educational plans to ensure voluntariness, publicity and transparency regarding educational content, fee levels and financial mechanisms, and to facilitate management and supervision.

3. The determination of whether an education activity constitutes an enhanced education activity, an learners' needs-based education activity, or an extra teaching and learning activity shall be based on the objectives, target participants, content, level of requirements, timing and methods of organization of such activity in accordance with this Circular and the law on extra teaching and learning, and shall not be based on the name of the education activity. The basic, foundational and necessary educational content for all learners as prescribed in Clause 2 Article 6 of this Circular shall be organized in the form of enhanced education activities.

Article 5. Prohibited acts

1. Reducing, failing to organize or incompletely organizing enhanced educational content according to approved plans; transferring or separating State-guaranteed educational content, or content of enhanced education activities, into learners' needs-based education activities for the purpose of collecting fees. Taking advantage of enhanced education activities or learners' needs-based education activities to teach curriculum content in advance, conduct revision or examination preparation, or organize extra teaching and learning in contravention of the law on extra teaching and learning.

2. Coercing, exerting pressure through imposed persuasion or applying pressure in any form to compel learners to participate in learners' needs-based education activities. Using learners' participation or non-participation in learners' needs-based education activities as a basis for assessing learning and conduct results; considering emulation and commendation; classifying learners; or committing other acts affecting learners' lawful rights and interests.

3. Collecting money from learners, their parents or guardians in any form for enhanced education activities; collecting fees outside the prescribed list, collecting fees exceeding the levels decided by provincial-level People's Committees, or collecting fees in contravention of regulations for learners' needs-based education activities.

4. Selecting organizations or individuals to coordinate in organizing enhanced education activities or learners' needs-based education activities without ensuring publicity, transparency and objectivity; assigning organizations or individuals to perform the responsibilities of educational institutions on their behalf; allowing conflicts of interest or monopolies in service provision to arise, or using the educational environment for advertising or marketing purposes inconsistent with educational objectives.

5. Receiving money, property, gifts or other material or non-material benefits from organizations or individuals coordinating in organizing enhanced education activities or learners' needs-based education activities, other than the amounts specified in contracts or agreements signed in accordance with Clause 4 Article 18 of this Circular and sponsorships provided in accordance with the law on sponsorship for educational institutions.

6. Organizing activities without ensuring the requirements on content, teaching and learning materials, personnel, physical foundations, medical conditions and learner safety; using teaching and learning materials or documents that have not been appraised and approved in accordance with this Circular.

7. Collecting, storing, using or sharing learners' personal data, images or audio recordings in contravention of the law on personal data protection.

Chapter II

CONTENT AND FORMS OF ORGANIZATION OF ENHANCED EDUCATION ACTIVITIES AND LEARNERS' NEEDS-BASED EDUCATION ACTIVITIES

Article 6. Objectives, content and requirements of enhanced education activities

1. Enhanced education activities aim to continue curricular education activities, ensuring that all learners have access to comprehensive educational content, are provided with enhanced opportunities for practice, experiential learning and application of knowledge to practical situations, and develop qualities and competencies in accordance with the objectives of the general education programme. Enhanced education activities shall not give rise to new subjects or increase the expected learning outcomes of the general education programme.

2. The content of enhanced education activities shall comprise basic, foundational and necessary educational content accessible to all learners, including one or more of the following contents:

a) Comprehensive education: ethics, personality, ideals, social responsibility, history, culture, physical education and aesthetic education; legal education, traffic safety; drowning prevention and control; prevention and control of accidents and injuries, response to natural disasters; prevention of child abuse;

b) Science, technology and digital competencies: science, technology, informatics, digital competencies and artificial intelligence;

c) Practice and experiential learning: STEM education, experiential learning and practice;

d) Foreign languages, career guidance and skills: consolidation and supplementation of foreign language competencies under the general education programme through practice, communication and experiential activities; universal career guidance education; basic financial education; life skills and other soft skills at a basic level necessary for all learners.

3. The organization of enhanced education activities shall meet the following requirements:

a) Educational content shall ensure continuity and conformity with the educational objectives of the general education programme; establish connections with and apply the content of subjects and education activities; prioritize activities involving practice, experiential learning and application of knowledge to practical situations;

b) Such activities shall be organized during the two-session-per-day teaching schedule, outside the time allocated for curricular education activities; ensure that all learners have opportunities to access, select and participate in activities appropriate to the objectives, content and organizational conditions, and comply with the number of lessons per day and per week prescribed for the organization of two-session-per-day teaching at each educational level;

c) For educational institutions that do not yet meet the conditions for organizing two-session-per-day teaching, the organization of enhanced education activities shall be carried out in accordance with the Plan for organizing enhanced education activities, in conformity with actual conditions and the roadmap for organizing two-session-per-day teaching;

d) Personnel implementing such activities shall be teachers of educational institutions; experts, coaches, athletes, artisans, artists and other individuals possessing appropriate professional qualifications, expertise and ethical qualities and ensuring safety for learners may be mobilized.

Article 7. Objectives, content and requirements of learners' needs-based education activities

1. Learners' needs-based education activities aim to ensure opportunities for learners to access educational content in accordance with their personal development orientations.

2. The content of learners' needs-based education activities shall comprise expanded, advanced or specialized content serving learners' needs, interests, aptitudes, competencies and personal development orientations, ensuring a clear distinction from enhanced education activities as prescribed in Article 4 of this Circular, including:

a) Development of aptitudes in culture, arts, physical education and sports; specialized and individualized career guidance, entrepreneurship and financial education according to learners' competencies and strengths, aimed at developing their talents and specific aptitudes;

b) Development of digital competencies and artificial intelligence in a specialized manner:  programming, robotics, Internet of Things (IoT) and other advanced STEM educational content; development of scientific and technical research competencies in accordance with the regulations of the Ministry of Education and Training;

c) Development of foreign language proficiency in accordance with international standards, international foreign language certificates or content and language integrated learning methods; teaching languages other than Foreign Language 1 and Foreign Language 2 studied as part of curricular education activities under the general education programme;

d) Skills education: development of life skills and other groups of soft skills appropriate to learners' needs, interests, aptitudes, competencies and personal development orientations, at an expanded, advanced or more specialized level than the basic skills content prescribed at Point d Clause 2 Article 6 of this Circular.

3. The organization of learners' needs-based education activities shall meet the following requirements:

a) Such activities may only be organized when educational institutions have ensured the full implementation of curricular education activities and enhanced education activities in accordance with the requirements prescribed in Clause 3 Article 6 of this Circular;

b) Such activities shall be organized in groups of learners who have registered for the same content, rather than by officially assigned classes; organized outside the time allocated for curricular education activities and enhanced education activities on the basis of voluntary registration for participation and selection of content by learners, their parents or guardians; and shall not affect the time allocated for or the quality of implementation of the general education programme;

c) Learners' needs-based education activities shall not be scheduled between lessons of curricular education activities and enhanced education activities;

d) The size of groups and classes and the duration of activities shall be decided by heads of educational institutions on the basis of the objectives, content, forms of organization, physical foundations and safety requirements, without exceeding the maximum class size prescribed in the school charter applicable to each educational level; ensuring suitability for learners' ages and health and the conditions of educational institutions; timetables and lists of groups and classes shall be publicly disclosed;

dd) Personnel with appropriate expertise from outside educational institutions may be mobilized to implement the activities; for advanced foreign language content according to international standards and international foreign language certificates prescribed at Point c Clause 2 of this Article, foreign teachers participating in teaching must be native speakers or meet equivalent standards of language proficiency and professional competencies in accordance with the law; conditions for organizing implementation must be ensured in accordance with the law; funding shall comply with Point b Clause 1 Article 14 of this Circular.

Article 8. Forms of organization of enhanced education activities and learners' needs-based education activities

1. Enhanced education activities and learners' needs-based education activities shall be organized in one or more of the following forms:

a) Theoretical teaching, practical activities, experiments, discussions and implementation of research projects;

b) Study visits, field trips, camping, community service activities and other practical experiential activities;

c) Academic clubs, interest clubs, exchange forums, thematic seminars and competitions;

d) Other forms appropriate to the objectives and content of the activities, learners' age characteristics and the conditions of educational institutions.

2. Enhanced education activities and learners' needs-based education activities shall be organized at the following locations:

a) Classrooms, subject-specific classrooms, laboratories, practice rooms, STEM education spaces, libraries, multipurpose halls, playgrounds, sports grounds and other educational spaces within the premises of educational institutions;

b) Cultural and sports facilities, historical and cultural relic sites, museums, research institutions, vocational education institutions, enterprises and other suitable locations outside educational institutions.

3. Enhanced education activities and learners' needs-based education activities shall be organized in person or through a combination of in-person and online formats, in accordance with the objectives and content of the activities and the conditions of educational institutions. For content organized online, educational institutions shall comply with the regulations on the management and organization of online teaching.

Article 9. Formulation, approval and public disclosure of plans for organizing enhanced education activities and learners' needs-based education activities

1. Educational institutions shall formulate the Plans for organizing enhanced education activities and the Plans for organizing learners' needs-based education activities for each academic year, including the following basic contents:

a) Objectives, content, forms of organization and duration of implementation;

b) Participants, scale of organization, conditions on human resources and physical foundations, and plans for ensuring learner safety; plans for inspection and supervision;

c) Fee levels and mechanisms for managing revenues and expenditures for learners' needs-based education activities in accordance with Point b Clause 1 Article 14 of this Circular.

2. Procedures for formulation, approval, public disclosure and submission of plans:

a) Surveying the needs of learners, their parents or guardians and actual conditions; on that basis, educational institutions shall draft the plans prescribed in Clause 1 of this Article and organize consultations with relevant parties;

b) Plans for organizing enhanced education activities and Plans for organizing learners' needs-based education activities shall be approved, issued and publicly disclosed by heads of educational institutions through posting at their headquarters and publication on their websites for teachers, learners, their parents or guardians and the community for information and supervision. The contents to be publicly disclosed include: objectives, content, programs, teaching and learning materials, forms, duration, locations of organization, personnel implementing the activities, and coordinating organizations and individuals; fee levels, cost estimates and financial settlements for learners' needs-based education activities. Public disclosure shall be carried out before organization of activities and upon any adjustments;

c) Educational institutions shall submit Plans for organizing enhanced education activities and Plans for organizing learners' needs-based education activities to their directly supervising education management agencies in accordance with local management decentralization before the beginning of the new academic year; educational institutions under Ministries, ministerial-level agencies and Government-attached agencies shall submit such plans to the Provincial-level Departments of Education and Training of the localities where their headquarters are located. The submission of such plans is intended to serve monitoring and supervision purposes and shall not constitute a condition for educational institutions to organize activities.

3. During implementation, educational institutions shall be responsible for regularly reviewing and evaluating the effectiveness of the plans to make timely adjustments and supplements in accordance with learners' learning progress and competency development; and promptly updating any adjustments to the plans to enable management agencies to conduct supervision.

Chapter III

REQUIREMENTS FOR ORGANIZING ENHANCED EDUCATION ACTIVITIES AND LEARNERS' NEEDS-BASED EDUCATION ACTIVITIES

Article 10. Requirements for personnel implementing the activities

1. Teachers of educational institutions participating in the implementation of enhanced education activities and learners' needs-based education activities must meet the following requirements:

a) Meet the professional standards for teachers in accordance with the law on teachers;

b) Possess professional competencies appropriate to the assigned content of the activities; in case of implementing content outside the subjects or education activities they are assigned to teach, they must undergo professional development and training before implementation.

2. For participants implementing the activities who are not teachers of educational institutions:

a) They must have dossiers, diplomas, certificates or evidence of professional competencies appropriate to the content of the activities they undertake, which shall be examined and appraised by educational institutions before approval of their participation;

b) They must provide written commitments that they do not fall into any category of persons prohibited by law from holding positions, practicing professions or performing children-related work; educational institutions shall verify such information through lawful channels before approving their participation;

c) They must receive training and be informed of the schools' educational plans, codes of conduct and regulations on ensuring learner safety;

d) For experts, coaches, athletes, artisans, artists, reputable persons in the community and other individuals who do not possess diplomas or certificates in pedagogical training, the heads of educational institutions shall appraise and take responsibility for their competencies, experience and educational content, ensuring conformity with educational objectives.

3. Regimes applicable to persons participating in the implementation of education activities:

a) For teachers of educational institutions, the assignment and performance of duties and the regimes applicable to the time spent implementing enhanced education activities shall comply with the law on teachers, labor law and regulations on working regimes and overtime teaching payment for teachers; funding for payment shall comply with Point a Clause 1 Article 14 of this Circular;

b) For persons who are not teachers of educational institutions, they shall be entitled to remuneration in accordance with regulations and as agreed upon in contracts with educational institutions;

c) Teachers of educational institutions participating in learners' needs-based education activities on a voluntary basis shall be entitled to remuneration as agreed upon with educational institutions, paid from the revenue sources prescribed at Point b Clause 1 Article 14 of this Circular.

4. For organizations and individuals outside educational institutions coordinating in the implementation of activities:

a) They must comply with the law and the regulations on organization and operation of educational institutions; and be subject to the direct management and supervision of heads of educational institutions regarding the content and quality of implementation;

b) They shall be responsible for coordinating with homeroom teachers and professional staffs in monitoring and assessing learners' progress in qualities and competencies throughout the implementation of activities;

c) Heads of educational institutions shall be responsible for appraising the legal dossiers, professional competencies, programs, materials and personnel of coordinating organizations and individuals before implementing education activities; ensuring full compliance with legal requirements and requirements on educational quality and learner safety.

5. Educational institutions shall periodically assess the quality and ethical qualifications of personnel implementing the activities and terminate cooperation with organizations and individuals that fail to meet educational quality requirements or commit acts in violation of codes of conduct in the educational environment.

Article 11. Requirements on documents and teaching and learning materials

1. Documents and teaching and learning materials used must ensure scientific and pedagogical soundness; be consistent with the objectives of developing learners' qualities and competencies under the general education programme; not contravene the viewpoints and guidelines of the Party, the policies and laws of the State, or fine customs and traditions; not distort history; not discriminate on the grounds of ethnicity, religion or gender; ensure compliance with regulations on national sovereignty, borders, seas and islands, national defense and security; and comply with the law on intellectual property, personal data protection and cybersecurity. Digital platforms, management software, teaching software and digital teaching and learning materials used in organizing activities must comply with the law on network information security, cybersecurity, electronic transactions and personal data protection; educational institutions shall be responsible for reviewing and assessing conditions for ensuring safety and security before putting them into use.

2. Organizations and individuals providing documents and teaching and learning materials shall be responsible for their content, accuracy, age appropriateness and information security in accordance with the law.

3. Appraisal and approval of documents and teaching and learning materials:

a) Heads of educational institutions shall organize the appraisal and approval of, and take responsibility for, the content of documents and teaching and learning materials used at their educational institutions, including documents and teaching and learning materials compiled by the educational institutions themselves, documents and teaching and learning materials obtained from lawful open educational resources, and documents and teaching and learning materials compiled, provided or jointly implemented by organizations and individuals outside the educational institutions. For documents and teaching and learning materials appraised, issued, published or provided for common use by the Ministry of Education and Training or competent agencies, the educational institutions shall not conduct re-appraisal;

b) The appraisal shall be conducted by the councils for appraisal of documents and teaching and learning materials of educational institutions. Such councils shall be established by heads of educational institutions and comprise representatives of the leadership of educational institutions, heads of professional staffs and teachers with expertise appropriate to the content of the documents and teaching and learning materials being appraised; the appraisal content shall comply with the requirements prescribed in Clause 1 of this Article;

c) For documents and teaching and learning materials containing content related to politics, ideology, history, national sovereignty, borders, seas and islands, national defense, security, religion, ethnicity, culture or ethics; documents and teaching and learning materials involving foreign elements; and documents and teaching and learning materials used jointly by multiple educational institutions in the locality, the heads of educational institutions shall invite representatives of relevant specialized agencies to participate in the appraisal councils before approval, except for documents and teaching and learning materials already published by the Provincial-level Departments of Education and Training in the lists for common use as prescribed in Clause 4 Article 16 of this Circular;

d) The lists of approved documents and teaching and learning materials must be publicly disclosed in accordance with Point b Clause 2 Article 9 of this Circular and submitted together with the annual periodic reports prescribed in Article 19 of this Circular for education management agencies to carry out management and post-inspection.

4. The educational institutions shall be responsible for fully retaining dossiers on the appraisal of materials and regularly reviewing and updating the content of teaching and learning materials in accordance with scientific and technological developments and local realities.

Article 12. Information security assurance and protection of learners' personal data

1. The collection, storage, use and sharing of learners' personal data, images and audio recordings during the organization of activities must be conducted for the proper purposes, within the proper scope, with data minimization, and in compliance with the law on personal data protection.

2. In case learners' personal data or images are collected or used beyond the scope of directly serving education activities or shared with coordinating organizations or individuals, the educational institutions must obtain written consent from learners' parents or guardians and from the learners themselves in accordance with the law.

3. The coordinating organizations and individuals shall not use learners' data for advertising, marketing, creating customer profiles, transferring to third parties or other purposes without permission; they must delete the data or handover it to educational institutions upon termination of contracts or agreements.

4. The scope of data to be collected and shared; purposes of use; retention periods; security measures; and responsibilities of the parties in the event of data disclosure or loss must be specifically stipulated in cooperation contracts or agreements.

5. The heads of educational institutions shall be responsible for ensuring information security and protecting learners' personal data in the education activities prescribed in this Circular.

Article 13. Requirements on physical foundations, medical conditions and safety assurance

1. The educational institutions organizing enhanced education activities and learners' needs-based education activities must ensure that their physical foundations, teaching equipment and teaching and learning materials meet the requirements for each content, form of organization and group of participants.

2. Spaces for organizing activities must meet the standards for safety, school hygiene, fire prevention and fighting in accordance with current regulations; and be designed and arranged in a learner-friendly manner, appropriate to learners' psychophysiological characteristics, so as to optimize learning, experiential activities and development of individual competencies.

3. In case the educational institutions coordinate with organizations and individuals to organize activities at locations outside educational institutions:

a) The locations must meet requirements for safety, hygiene, fire prevention and fighting, and be appropriate to the content of education activities;

b) For locations of a particular nature, including enterprises, craft villages, farms, experiential learning spaces and similar locations, the heads of educational institutions shall be responsible for assessing actual conditions and ensuring learner safety; the locations shall be specified in the plans for organizing activities approved by heads of educational institutions;

c) Educational institutions must obtain written consent from learners' parents or guardians; ensure that learners are covered by accident insurance in accordance with regulations; ensure that means of transport and vehicle operators fully meet the conditions prescribed by traffic law; and have plans for transporting, taking attendance of and handing over learners.

4. Educational institutions shall ensure school healthcare conditions in accordance with regulations; have plans for first aid and initial emergency care and coordinate with medical examination and treatment establishments in their localities to promptly handle accidents and injuries arising during the organization of activities. For activities with high safety risks, such as physical education, sports, swimming, practical exercises, experiments, study visits, field trips and activities outside educational institutions, personnel trained in first aid and emergency care must be assigned, necessary medical equipment must be prepared, and safety assurance plans must be approved by heads of educational institutions before organization of the activities.

Article 14. Requirements on funding

1. Financial mechanisms for enhanced education activities and learners' needs-based education activities shall be prescribed as follows:

a) No fees shall be collected from learners for enhanced education activities. Funding for implementation, including teaching and learning materials, software, equipment and supplies serving the activities, shall be ensured from the annual recurrent expenditure estimates of educational institutions, shared teaching and learning resources provided by education management agencies and other lawful funding sources in accordance with the law on the state budget, financial autonomy mechanisms and the law on sponsorship for educational institutions; such funding shall not be converted into an average charge per learner, and no contribution requirement shall be imposed as a condition for learners to participate in the activities;

b) Fees may be collected for learners' needs-based education activities on the basis of voluntary registration for participation by learners or their parents or guardians; such fees shall constitute service charges for serving and supporting education activities other than tuition fees, ensuring publicity and transparency in accordance with current regulations on financial management. For public educational institutions, fee levels shall be determined according to the prescribed list and shall not exceed the levels decided by provincial-level People's Committees. For non-public educational institutions, fee levels shall comply with the law. No fees shall be collected for State-guaranteed educational content as prescribed in Clause 3 Article 3 and Clause 3 Article 4 of this Circular; content of enhanced education activities shall not be transferred or separated into learners' needs-based education activities for the purpose of collecting fees as prescribed in Clause 1 Article 5 of this Circular;

c) Policies on exemption from and reduction of fees for learners with especially difficult circumstances, learners eligible for preferential policies, learners from ethnic minorities and learners with disabilities shall be implemented in accordance with the law and local social security policies.

2. Educational institutions shall formulate detailed cost estimates for each activity; fully comply with regulations on accounting, statistics and tax obligations; publicly disclose cost estimates, fee levels, expenditure items and financial settlements; and fulfill their accountability obligations to learners, their parents or guardians and education management agencies.

3. The mobilization, receipt, management and use of sponsorship resources and voluntary contributions from organizations and individuals to support physical foundations and equipment serving education activities must comply with the law on sponsorship for educational institutions.

Chapter IV

RESPONSIBILITIES FOR MANAGEMENT OF ENHANCED EDUCATIONAL ACTIVITIES AND LEARNERS' NEEDS-BASED EDUCATION ACTIVITIES

Article 15. Responsibilities of provincial-level People's Committees

1. Direct and arrange conditions to ensure the effective implementation of enhanced education activities and learners' needs-based education activities at educational institutions in their localities; prioritize the allocation of local budgets in accordance with their budget-balancing capacity and the law on the state budget and budget decentralization to ensure funding for organizing enhanced education activities at public educational institutions; prioritize ensuring access opportunities for students in disadvantaged areas and educational institutions with limited circumstances.

2. Decide in detail the list of charges, fee levels and mechanisms for managing revenues and expenditures applicable to service charges for serving and supporting education activities other than tuition fees for learners' needs-based education activities at public educational institutions in accordance with regulations.

3. Direct provincial-level Departments of Education and Training to assume the prime responsibility for, and coordinate with relevant departments and sectors in, providing professional guidance on the appraisal of documents and teaching and learning materials and inspecting the organization of education activities at educational institutions in their localities.

4. Ensure learners' rights and interests and fulfill accountability obligations to the People within the scope of state management of enhanced education activities and learners' needs-based education activities in their provinces.

Article 16. Responsibilities of provincial-level Departments of Education and Training

1. Advise provincial-level People's Committees on directing and guiding the organization of enhanced education activities and learners' needs-based education activities at educational institutions.

2. Provide professional guidance on formulating plans, content and forms of organization of enhanced education activities and learners' needs-based education activities in accordance with actual conditions and learners' needs.

3. Provide guidance on the implementation and organization of learners' needs-based education activities in their localities in accordance with this Circular and local actual conditions; not impose additional conditions or procedures that restrict the autonomy of educational institutions and learners' right to voluntary choice.

4. Provide professional guidance on the appraisal of documents and teaching and learning materials and organize post-inspection; not require educational institutions, organizations or individuals to submit dossiers requesting the appraisal and approval of documents and teaching and learning materials. Provincial-level Departments of Education and Training shall organize the appraisal (if any) and publish lists of documents and teaching and learning materials for common use in their localities for educational institutions to access and use without having to conduct re-appraisal.

5. Be responsible to provincial-level People's Committees for state management of enhanced education activities and learners' needs-based education activities, ensuring compliance with objectives, content, quality and safety requirements.

6. Assume the prime responsibility for, and coordinate with relevant departments, boards, sectors and organizations in, inspecting and supervising the organization of enhanced education activities and learners' needs-based education activities; handle violations or recommend the handling of violations within their competence.

7. Consolidate, evaluate and submit reports on the results of implementing enhanced education activities and learners' needs-based education activities to provincial-level People's Committees and the Ministry of Education and Training in accordance with Article 19 of this Circular.

Article 17. Responsibilities of commune-level People's Committees

1. Perform state management of enhanced education activities and learners' needs-based education activities at educational institutions in their localities within their competence.

2. Direct, support and create favorable conditions for educational institutions in their localities to organize enhanced education activities and learners' needs-based education activities in accordance with actual conditions and learners' needs.

3. Coordinate with socio-political organizations, social organizations, mass organizations and Parent Associations in mobilizing resources and organizing and supervising enhanced education activities and learners' needs-based education activities.

4. Ensure conditions on security, order, safety, physical foundations and the educational environment for organizing enhanced education activities and learners' needs-based education activities in their localities.

5. Consolidate, evaluate and report on the results of implementing enhanced education activities and learners' needs-based education activities in their localities in accordance with Article 19 of this Circular.

Article 18. Responsibilities of educational institutions

1. Fully organize enhanced education activities and learners' needs-based education activities with assured quality in accordance with approved plans, ensuring the objectives of comprehensive education and conformity with age-related psychological characteristics, actual conditions and learners' needs.

2. Ensure the safety of life, health, honor, dignity and lawful material and spiritual rights and interests of learners and teachers; be responsible for implementing measures to ensure learner safety and protect learners' personal data in accordance with the law.

3. Manage and fully retain records of activities, including: plans for organizing activities; records of participating personnel and learners; content, documents and teaching and learning materials used, and dossiers on appraisal of documents and teaching and learning materials; contracts or written agreements with coordinating organizations and individuals; financial records and other supporting documents in accordance with current regulations.

4. In case educational institutions coordinate with external organizations and individuals to organize enhanced education activities and learners' needs-based education activities, they must enter into contracts or written agreements clearly specifying the content of activities, personnel, locations, funding and responsibilities of the parties, implementation times and durations, the scope of learners' data to be shared and security measures, provisions on handling disputes, violations or incidents, conditions for suspension and termination of contracts, and the refund of fees to learners; and fully retain records to serve inspection, examination and supervision by competent management agencies.

5. Be subject to inspection by education management agencies and local authorities and examination by competent agencies; implement the reporting regime on the results of organizing enhanced education activities and learners' needs-based education activities in accordance with Article 19 of this Circular.

6. Heads of educational institutions shall be accountable to learners, their parents or guardians, education management agencies, inspectorates and competent agencies for the necessity, content, quality, personnel, selection of coordinating organizations and individuals, fee levels, management and use of funds, and assurance of learners' safety, rights and interests in relation to the education activities prescribed in this Circular.

7. Educational institutions under Ministries, ministerial-level agencies and Government-attached agencies shall comply with this Circular; be subject to professional guidance and management by, and implement the reporting regime prescribed in Article 19 of this Circular to, the Provincial-level Departments of Education and Training of the localities where their headquarters are located, while concurrently reporting to their managing agencies in accordance with regulations.

Article 19. Reporting regime

1. Report title: Report on the results of organizing enhanced education activities and learners' needs-based education activities.

2. Required reporting contents: formulation, approval and public disclosure of plans for organizing activities; scale of organization and number of participating learners by content and form of organization; personnel implementing the activities and coordination with organizations and individuals outside educational institutions; appraisal, approval and use of documents and teaching and learning materials, accompanied by lists of approved documents and teaching and learning materials; conditions on physical foundations and healthcare, and measures to ensure learner safety; management and use of funds and application of fee levels; results of inspection and handling of violations; difficulties, obstacles, recommendations and proposals.

3. Reporting entities and report-receiving agencies:

a) Educational institutions shall report to their directly supervising education management agencies in accordance with the decentralization of management at the local level; educational institutions under Ministries, ministerial-level agencies and Government-attached agencies shall report to the provincial-level Departments of Education and Training of the localities where their headquarters are located, while concurrently reporting to their managing agencies;

b) Commune-level People's Committees shall report to provincial-level People's Committees through provincial-level Departments of Education and Training;

c) Provincial-level Departments of Education and Training shall consolidate and submit reports to provincial-level People's Committees and the Ministry of Education and Training.

4. Methods of submitting and receiving reports: Reports shall be prepared in paper or electronic form and submitted by one of the following methods: direct submission; submission via postal services; submission through document management and administration systems or official email; or submission through the reporting information system or database of the Ministry of Education and Training.

5. Reporting frequency, period for closing data and time limit for sending reports:

a) Reporting frequency: once per academic year;

b) Period for closing data: from June 1 of the year preceding the reporting year to May 31 of the reporting year;

c) Time limit for sending reports: the educational institutions shall submit reports before June 10 each year; commune-level People's Committees shall submit reports before June 25 each year; provincial-level Departments of Education and Training shall submit reports before July 10 each year.

6. Unscheduled reports shall be prepared at the written request of competent agencies, which shall clearly specify the reporting contents, time limit and methods of submission.

7. The report outline template shall comply with the contents prescribed in Clause 2 of this Article; the reporting data forms shall comply with the Appendix to this Circular.

8. The Ministry of Education and Training shall publish the reporting regime prescribed in this Article on its web portal within 15 working days from the effective date of this Circular.

9. Reporting shall be integrated into the education sector's shared information system and database when the system is put into operation; educational institutions shall not be required to prepare separate reports on data contents already updated in the system.

Article 20. Responsibilities of organizations and individuals coordinating in the organization of enhanced education activities and learners' needs-based education activities

1. Participate in formulating the content, programs and forms of organization of activities appropriate to educational objectives, learners' ages and actual conditions, on the basis of agreement with educational institutions.

2. Be responsible for the safety, quality, progress and effectiveness of their assigned activities; coordinate with educational institutions in managing learners and handling situations arising during the activities.

3. Fully fulfill commitments under contracts or cooperation agreements with educational institutions; not arbitrarily change the content, time or location of activities without reaching agreement with educational institutions.

4. Be subject to inspection and supervision by educational institutions and competent education management agencies throughout the organization of activities.

Chapter V

INSPECTION, EXAMINATION, EMULATION, COMMENDATION AND HANDLING OF VIOLATIONS

Article 21. Organization of inspection and examination

1. Enhanced education activities and learners' needs-based education activities shall be subject to inspection by education management agencies and examination by state inspectorates in accordance with the law.

2. Education management agencies shall directly organize inspections of compliance with this Circular according to inspection plans developed on the basis of risk assessments; prioritize inspections of educational institutions subject to complaints or showing signs of violations, or having activities, content or financial mechanisms with high risks; and conduct extraordinary inspections upon receipt of complaints or recommendations or detection of signs of violations. Educational institutions shall conduct self-inspection and self-assessment and report the results in accordance with Article 19 of this Circular.

Article 22. Emulation, commendation and handling of violations

1. Organizations and individuals with outstanding achievements in organizing, contributing resources to or developing effective models of enhanced education activities and learners' needs-based education activities shall be considered for commendation in accordance with the law on emulation and commendation.

2. Educational institutions, organizations and individuals violating regulations on the management and organization of enhanced education activities and learners' needs-based education activities shall, depending on the nature and severity of their violations, be subject to disciplinary action, administrative sanctions or criminal prosecution; in case of causing damage, they must pay compensation in accordance with the law.

Chapter VI

IMPLEMENTATION PROVISIONS

Article 23. Effect

This Circular takes effect on November 15, 2026. Circular No. 04/2014/TT-BGDDT dated February 28, 2014, of the Minister of Education and Training, promulgating the Regulations on management of life skills education activities and extracurricular education activities, shall cease to be effective with respect to the educational institutions prescribed in Clause 2 Article 1 of this Circular from the effective date of this Circular.

Article 24. Transitional provisions

1. For life skills education activities and extracurricular education activities whose content has been approved or which are being implemented under documents or contracts signed before the effective date of this Circular, the educational institutions may continue implementing such activities until the end of the 2026–2027 academic year, provided that their content, forms of organization, fee levels and conditions for ensuring implementation do not contravene the provisions of this Circular and relevant laws. In cases of non-compliance, the educational institutions shall make adjustments in accordance with this Circular from its effective date; the adjustment or termination of contracts (if any) shall comply with the law and agreements between the parties, ensuring learners' rights and interests.

2. From the effective date of this Circular, the educational institutions shall no longer carry out procedures for obtaining permits to organize life skills education activities and extracurricular education activities under Circular No. 04/2014/TT-BGDDT; permits already issued may continue to be used to implement the activities prescribed in Clause 1 of this Article until the end of the 2026-2027 academic year.

Article 25. Responsibility for implementation

The Chief of the Office, the Director General of the General Education Department, the Director General of the Student Affairs Department, and heads of relevant units under the Ministry of Education and Training; Chairpersons of People's Committees of provinces and centrally run cities; Directors of Provincial-level Departments of Education and Training, heads of educational institutions and relevant agencies and organizations shall be responsible for implementing this Circular.

* All Appendices are not translated herein.