Decree 81/2021/ND-CP collection and management of tuition fees, policies on tuition fee exemption and reduction

DECREE

On the mechanism of collection and management of tuition fees for education institutions under the national education system and policies on tuition fee exemption and reduction, support for study costs and service charges in the field of education and training

Pursuant to Law on Organization of the Government dated June 19, 2015; Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to Law on the State Budget dated June 25, 2015;

Pursuant to Law on Prices dated June 20, 2012;

Pursuant to Law on Higher Education dated June 18, 2012; Law Amending and Supplementing a Number of Articles of the Law on Higher Education dated November 19, 2018;

Pursuant to the Education Law dated June 14, 2019;

Pursuant to the Law on Vocational Education dated November 27, 2014;

Pursuant to Ordinance on Preferential Treatment of People with Meritorious Services to the Revolution dated December 9, 2020;

Pursuant to the National Assembly’s Resolution No. 134/2020/QH14 dated November 17, 2020, on continuing to implement the National Assembly’s resolutions on thematic supervision and questioning during the 14^th National Assembly and a number of resolutions in 13^th National Assembly;

At the proposal of the Minister of Education and Training and The Minister of Labor, Invalids and Social Affairs;

The Government hereby promulgates Decree on the mechanism of collection and management of tuition fees for education institutions under the national education system and policies on tuition fee exemption and reduction, support for study costs and service charges in the field of education and training.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree prescribes the mechanism of collection and management of tuition fees of education institutions under the national education system; policies on tuition fee exemption and reduction, and support for study costs; service charges in the field of education and training.

Article 2. Subjects of Dossier

This Decree applies to children in childhood education institutions, pupils, students, learners, and researchers (hereinafter referred to as leaners) studying in education institutions under the national education system according to the Law on Education, Law on Higher Education, and Law on Vocational Education; education institutions under the national education system according to Law on Education, Law on Higher Education, and the Law on Vocational Education, and concerned organizations and individuals.

Article 3. Interpretation of terms

1. Service charges in the field of education and training refers to the money paid by service users for each service in education, training, and vocational education sectors, including: tuition fees (depending on education and training level) and other service charges in the field of education and training (fees for enrolment service, fees for education quality accreditation service; fees for issuance of blank diplomas and certificates; fees for education support and human resource supply service via researching and developing strategies, planning, schemes for human resource training; fees for human resource demand investigation, analysis, and estimation services via connecting training institutions with employers to extract resources for human resource training; fees for further training service for teachers and education administrators; fees for counseling service for organizations and individuals to develop plans and schemes for human resource development and development of necessary skills for students; fees for auxiliary services for educational operations).

2. Tuition fee means a money amount payable by a learner to cover part or the whole costs of education and training services. Tuition fee rates shall be determined according to the designed roadmap to ensure the coverage of costs of education and training services as prescribed in this Decree.

3. Education quality accreditation under this Decree consists of education quality accreditation for childhood education institutions, continuing education institutions, general education institutions, higher education institutions, education quality accreditation for education program of higher education institutions according to domestic quality evaluation criteria issued by the Minister of Education and Training and quality accreditation of vocational education institutions, quality accreditation of training program of all vocational education levels issued by the Minister of Labor, Invalids and Social Affairs (hereinafter referred to as quality accreditation by domestic standards) or by quality evaluation criteria of accredited foreign education quality accreditation bodies operating in Vietnam (hereinafter referred to as quality accreditation by foreign standards).

Article 4. State management of service charges in the field of education and training

1. The Ministry of Education and Training and the Ministry of Labor, Invalids and Social Affairs shall assume the prime responsibility for, and coordinate with the Ministry of Finance and relevant ministries in implementing state management functions regarding tuition fees and other service charges in the field of education and training:

a) Providing guidelines and developing, appraising, and issuing economic and technical norms, methods of determining tuition fees and other service charges in the field of education and training under their management;

b) Deciding on methods of assigning tasks, placing orders, and bidding for provision of products and services in the field of education and training under lists of public services using state budget from central budget within their assigned sector; deciding on price of order of service in the field of education and training under lists of public services using central budget within their assigned sector.

2. Ministries, the Ministerial-level agencies shall, within the ambit of tasks and powers, perform state management regarding tuition fees and other service charges in the field of education and training; issuing economic and technical norms, fee norms or coordinating with the Ministry of Education and Training, the Ministry of Labor, Invalids and Social Affairs in developing and issuing economic and technical norms for specific professions; deciding on methods of assigning tasks, placing orders, and bidding for product, service provision in the field of education and training from central budget; deciding on price of service order in the field of education and training under lists of public services using central budget, for services under their decentralized management.

3. Provincial-level People’s Committees shall perform state management regarding other tuition fees and other service charges in the field of education and training; issuing economic and technical norms, and costs in the field of education and training for services of which the economic and technical norms are unavailable, under the local administration; deciding on methods of assigning tasks, placing orders, and bidding for product, service provision in the field of education and training; deciding on price of service order in the field of education and training under lists of public services using budget under the local administration, Provincial-level People’s Committees shall request Provincial-level People’s Councils to decide on tuition fee brackets or tuition fee levels of childhood education and public general education; prescribing the list of revenues and levels, and mechanisms for revenue and expenditure management for auxiliary services for educational operations in public education institutions under their management for Dossier in localities.

4. Heads of education institutions under the national education system publicly, transparently and explain to society the basis and methods of determining and calculating service prices in the field of education and training for students. Service charges shall be determined by the unit and reported to the competent agency according to regulations.

Article 5. Principles of determining service charges in the field of education and training

1. Service charges in the field of education and training shall be determined in accordance with the law on prices and the Government’s regulations on financial autonomy of public non-business units.

2. Service charges in the field of education and training shall be revised according to appropriate roadmap corresponding to quality of education and training services with the rate of increasing service charge not exceeding 15%/year.

Article 6. Methods of determining fees and entitlement to determining service charges in the field of education and training

Methods of determining fees and agency competent to determine service charges in the field of education and training shall comply with the Law on Prices, Law on Education, Law on Higher Education, Law on Vocational Education, guiding documents, and the Government’s regulations on financial autonomy of public non-business units.

Article 7. Roadmap for calculating service charges in the field of education and training

1. Roadmap for calculating service charges in the field of education and training shall comply with the Government’s regulations on financial autonomy of public non-business units.

2. Tuition fees shall comply with roadmap specified in Article 9, Article 10, and Article 11 of this Decree.

3. Based on education development policies of the Government and realistic local conditions, Provincial-level People’s Committees shall request Provincial-level People’s Councils to consider and allow childhood education institutions, general education institutions in areas with high possibility of private sector involvement and childhood education institutions, general education institutions in universities, colleges, and research institutes to implement roadmap for wholly including costs in service charges in the field of education and training corresponding to education and training quality; while guaranteeing compulsory education objectives as per Law on Education and guiding documents.

Chapter II

REGULATIONS ON TUITION FEES

Article 8. Principles of determining tuition fees

1. For childhood education institutions and public general education institutions.

Tuition fees shall be developed in a manner that is distributed between the government and the students and satisfactory to socio-economic conditions of each residential areas, contribution capacity of the society, growth rate of consumer price index, annual economic growth rate, and roadmap for calculating service charges in the field of education and training as prescribed while guaranteeing education quality.

2. For public vocational education institutions.

a) Public vocational education institutions that self-guarantee part of their regular expenses and public vocational education institutions whose regular expenses are guaranteed by the state (hereinafter referred to as public vocational education institutions that do not self-guarantee their regular expenses) shall determine the tuition level that does not exceed the tuition ceiling at Point a, Clause 1 and Point a, Clause 2, Article 10 of this Decree;

b) Public vocational education institutions that self-guarantee their regular expenses shall determine the tuition fee for each discipline according to the adjustment coefficient compared to the tuition ceiling level prescribed for vocational education institutions that do not self-guarantee their regular expenses specified in Clause 2, Article 10 of this Decree;

c) Public vocational education institutions that self-guarantee their regular expenditure and investment expenditure and self-determine tuition level must make sure to cover costs and accumulate in accordance with the Law on Vocational Education and other relevant documents.

3. Tuition fees for public higher education institutions.

a) Public higher education institutions that self-guarantee their regular expenditure partially and public higher education institutions that have regular expenditure guaranteed by the State (hereinafter referred to as public higher education institutions that do not self-guarantee their regular expenditure) shall determine tuition level which must not exceed the tuition ceiling level specified at Point a Clause 1 and Point a Clause 2 Article 11 of this Decree;

b) Public higher education institutions that self-guarantee their regular expenditure and investment expenditure and public higher education institutions that self-guarantee their regular expenditure shall determine tuition fee for each discipline with variables compared to the tuition ceiling level applicable to public higher education institutions that do not self-guarantee their regular expenditure specified in Clause 2 Article 11 of this Decree;

c) For training programs of public higher education institutions that satisfy quality accreditation standards of the Ministry of Education and Training or quality accreditation standards of foreign countries or equivalent, higher education institutions may determine tuition fees of the training programs based on economic and technical norms issued by the higher education institutions while publicizing and presenting to students and the society.

4. For people-founded and private education institutions

a) People-founded and private education institutions may develop tuition fees and other service charges in the field of education and training (except for services of which the charges are defined by the State) in a manner that can cover costs and accumulate reasonably while publicizing and presenting tuition and service charges that they have decided to the students and the society;

b) People-founded and private education institutions shall be responsible for providing explanation for average education and training costs for a student, annual tuition fees, tuition fees for the entire education level in case of childhood education institutions, general education, and tuition for the entire course in case of higher education institutions; providing explanation for roadmap and rate of increasing tuition in subsequent years (annual rate of increasing tuition must not exceed 15% for higher education; 10% for childhood education and general education), publicizing as prescribed, and presenting to the students and the society;

c) Students eligible for tuition exemption, reduction, or support for tuition fees at people-founded and private education institutions will be paid by the state up to a maximum tuition fee equal to the tuition fee for students at public education institutions that do not self-guarantee their regular expenditure in localities;

d) Provincial-level People’s Committees shall base on socio-economic development conditions of localities, requirements of primary education program, number of students in primary education level, and number of students/class in primary education level as prescribed to develop criteria for identifying localities without sufficient number of public education institutions, present to Provincial-level People’s Councils for approval and decision on financing for tuition of primary students in private schools in areas without sufficient number of public schools in each school year; expenses for support for tuition fees shall be granted by state budget according to Law on the State Budget and guiding documents.

Article 9. Tuition fees for childhood education institutions and general education institutions

1. Tuition fee brackets for school year of 2021-2022

Based on local conditions, Provincial-level People’s Council shall decide on tuition fee brackets or specific tuition which must not exceed the tuition ceiling level or value issued by Provincial-level People’s Council for the school year of 2020-2021 applicable to each education level and area under their management.

2. Tuition fee brackets for school year of 2022-2023

a) Tuition fee brackets (minimum level – tuition ceiling level) for childhood education institutions and public education institutions that do not self-guarantee their regular expenditure:

Unit: VND thousand/student/month

Provincial-level People’s Council shall base on regulations above to decide on tuition fee brackets or specific tuition levels for childhood education institutions and public education institutions under their management and decide on classification of local areas to allow adoption of tuition.

Tuition fee brackets for public primary education institutions under this Point shall be used as a basis for Provincial-level People’s Council to decide on support for tuition fees for students in private primary education institutions in areas without sufficient number of public primary education institutions and students in private primary education institutions eligible for tuition deduction or exemption as prescribed.

b) The ceiling level of tuition fee brackets applicable to childhood education institutions and public general education institutions that self-guarantee their regular expenditure entirely: Up to 2 times the tuition ceiling level specified at Point a of this Clause;

c) The ceiling level of tuition fee brackets applicable to childhood education institutions and public general education institutions that self-guarantee their regular expenditure and investment expenditure: Up to 2.5 times the tuition ceiling level specified at Point a of this Clause;

d) Childhood education institutions and public general education institutions that self-guarantee their regular expenditure entirely or regular expenditure and investment expenditure in a manner satisfactory to quality accreditation standards of the Ministry of Education and Training may determine tuition based on economic, technical, and cost norms publicized by the education institutions and must submit to Provincial-level People’s Committees for presentation to Provincial-level People’s Councils for consideration and approval of tuition fees.

3. Tuition fee brackets from the school year of 2023-2024 onwards

a) From the school year of 2023-2024 onwards, tuition fee brackets shall be revised according to socio-economic conditions of localities, growth rate of consumer price index, annual economic growth rate, and creditworthiness of the society which must not exceed 7.5%/year;

b) Based on tuition fee brackets specified at Point a of this Clause, Provincial-level People’s Committees shall request Provincial-level People’s Councils to decide on specific tuition which must not exceed the prescribed tuition ceiling level.

4. In areas with high potential of private sector involvement, based on education development policies of the Government and local conditions, Provincial-level People’s Committees shall request Provincial-level People’s Councils to consider and decide on tuition fee brackets or tuition levels applicable to public childhood education institutions and general education institutions (including childhood education institutions and general education institutions established by universities, colleges, or research institutes) based on economic, technical, and cost norms issued by competent agency in a manner that guarantees correspondence between tuition and education quality while implementing compulsory education objectives according to Law on Education and guiding documents.

5. In case of online learning, Provincial-level People’s Committees shall request Provincial-level People’s Councils to provide specific tuition for public education institutions under their management based on reasonable realistic costs which must not exceed the publicized tuition of education institutions.

6. Continuing education institutions and other training institutions providing general education programs may apply tuition equal to tuition of public general education institutions providing the same education level in the same administrative division. For other forms of continuing education, Provincial-level People’s Committees shall request Provincial-level People’s Councils to provide specific tuition for each form of training based on specific conditions of each locality.

Article 10. Tuition fees for vocational education

1. Tuition ceiling level of school year of 2021-2022;

Tuition ceiling level of school year of 2021-2022 for disciplines of public vocational education institutions shall equal tuition ceiling level of public vocational education institutions provided by the Government for school year of 2020-2021, specifically:

a) Tuition ceiling level for training programs in college level and intermediate level in public vocational education institutions that do not self-guarantee their regular expenditure and investment expenditure is as follows:

Unit: VND thousand/student/month

b) Tuition ceiling level for training programs in college level and intermediate level in public vocational education institutions that self-guarantee their regular expenditure and investment expenditure is as follows:

Unit: VND thousand/student/month

2. Tuition ceiling level from school year of 2022-2023 to school year of 2025-2026 is as follows:

a) For public vocational education institutions that do not self-guarantee their regular expenses:

Based on list of level IV disciplines in college level and intermediate level issued by the Minister of Labor, Invalids and Social Affairs, tuition ceiling level is determined based on economic and technical norms and calculated according to roadmap until school year of 2025-2026. Tuition ceiling level is as follows:

Unit: VND thousand/student/month

b) For public vocational education institutions that self-guarantee part of their regular expenses: Maximum tuition fee does not exceed 2 times the tuition fee specified at Point a Clause 2 of this Article;

c) For public vocational education institutions that self-guarantee their regular expenditure and investment expenditure: May develop and decide on tuition fees according to Law on Vocational Education and other relevant documents;

d) For high quality training programs (including programs transferred from overseas in case of vocational education), vocational education institutions shall decide on tuition of these programs based on economic and technical norms in a manner that can cover training costs and accumulate, and publicize prior to enrolment;

dd) For training programs satisfactory to quality accreditation standards in public vocational education institutions that self-guarantee part of their regular expenses, vocational education institutions that self-guarantee their regular expenditure partially, and vocational education institutions that have regular expenditure guaranteed by the State, tuition ceiling level shall not exceed 2.5 times the tuition specified at Point a Clause 2 of this Article.

3. Tuition fees for part-time training and distant education is determined based on reasonable costs which must not exceed 150% of tuition of respective general education program.

4. For tuition fees of disciplines available in form of online learning, vocational education institutions shall determine based on reasonable costs which must not exceed tuition of majors available in form of onsite learning.

5. Tuition fees for preliminary training level, continuous training level, skill training, and other short-term training programs shall be developed, provided by vocational education institutions according to agreement between students and vocational education institutions, public, transparent, and presented to the students and the society.

6. Tuition fees for vocational education shall be calculated by modules or credits:

a) Tuition fee of a credit or module is determined based on total tuition of the entire course by discipline and total number of credits or module of the entire course using the following formula:

Total tuition fee of a course = tuition fee for 1 student/month x 10 months x number of school years, ensuring that maximum total tuition by credit of training program equals total year-based tuition.

b) In case of studying for longer than the intended period of a training program, credit-based tuition applied from the point of exceeding the intended period shall be re-determined based on actual studying period according to the principle of covering the costs in a transparent and public manner to the students;

c) In case of pursuing graduate degree, only tuition fee for credits and modules actually taken is required.

7. Tuition fee for public vocational education institutions: Based on tuition ceiling level above for each school year, specific characteristics, discipline development demands, training form, and practical conditions, heads of public vocational education institutions shall provide specific tuition fee for disciplines under their management and publicize for the entire course.

8. For vocational education institutions under direct management of economic institutions or state enterprises: Heads of vocational education institutions shall provide tuition for each school year and each discipline which must not exceed the tuition ceiling level specified at Point b Clause 1 and Point c Clause 2 of this Article.

State budget shall incur tuition for leaners who are eligible for tuition exemption or deduction and studying in vocational education institutions under direct management of economic institutions or state enterprise with the incurred amount equal to the tuition ceiling level applicable to respective discipline in public vocational education institutions that do not self-guarantee their regular expenses specified at Point a Clause 1 and Point a Clause 2 of this Article.

9. Public vocational education institutions may provide tuition for cases of repeating classes. The maximum tuition fees for repeating classes must not exceed the tuition ceiling level under this Decree. In case of organizing separate studying at request students, tuition fees shall be agreed upon by the students and vocational education institutions based on guarantee sufficient tuition for covering costs.

10. Foreign students participating in training courses in vocational education institutions shall pay tuition fees prescribed by the vocational education institutions or conventions, agreements on cooperation with foreign parties.

Article 11. Tuition fees for higher education

1. Tuition ceiling level of school year of 2021-2022 ;

Tuition ceiling level of school year of 2021-2022 for disciplines of public higher education institutions shall equal tuition ceiling level of public higher education institutions provided by the Government for school year of 2020-2021, specifically:

a) Tuition ceiling level for majors in higher education level in public higher education institutions that do not self-guarantee their regular expenditure and investment expenditure is as follows:

Unit: VND thousand/student/month

b) Tuition ceiling level for majors in higher education level in public higher education institutions that self-guarantee their regular expenditure and investment expenditure is as follows:

Unit: VND thousand/student/month

2. Tuition ceiling level from school year of 2022-2023 to school year of 2025-2026 is as follows:

a) Tuition ceiling level for public higher education institutions that do not self-guarantee their regular expenditure is as follows:

Unit: VND thousand/student/month

b) Public higher education institutions that self-guarantee their regular expenditure entirely: Tuition fee shall equal up to 2 times the maximum level specified at Point a of this Clause for each respective major and each school year;

c) Public higher education institutions that self-guarantee their regular expenditure and investment expenditure: Tuition fee shall equal up to 2.5 times the maximum level specified at Point a of this Clause for each respective major and each school year;

d) For training programs of public higher education institutions that satisfy quality accreditation standards of the Ministry of Education and Training or quality accreditation standards of foreign countries or equivalent, higher education institutions may determine tuition fee of the training programs based on economic and technical norms issued by the higher education institutions while publicizing and presenting to students and the society.

3. Tuition ceiling level for training for master degree and training doctor degree of public higher education institutions shall equal tuition ceiling level of higher education tuition specified in Clause 1 and Clause 2 of this Article multiplied by 1.5 for training for master degree and 2.5 for training for doctor degree in each respective major of each school year depending on each level of autonomy.

4. Tuition fee for part-time training and distant education is determined based on reasonable costs which must not exceed 150% of tuition of respective general education program.

5. In case of online learning, higher education institutions shall determine tuition based on reasonable costs which must not exceed tuition fee of higher education institutions providing respective majors with respective level of autonomy.

6. Tuition fee for continuing education programs and short-term training service for certification in specific majors of each education institution as prescribed shall be calculated by education institutions and collected under agreement between the students and the education institutions while being public and transparent to the students and the society.

7. Tuition fee for other short-term training programs shall be agreed upon by education institutions and the students.

8. Tuition fee for higher education shall be calculated by credits and modules:

a) Tuition fee of a credit or module is determined based on total tuition fee of the entire course by discipline and total number of credits or module of the entire course using the following formula:

Total tuition fee of a course = tuition fee for 1 student/month x 10 months x number of school years, ensuring that maximum total tuition by credit of training program equals total year-based tuition.

b) In case of studying for longer than the intended period of a training program, credit-based tuition applied from the point of exceeding the intended period shall be re-determined based on actual studying period according to the principle of covering the costs in a public and transparent manner to the students;

c) In case of training for the second university degree, students shall pay tuition fee according to actual number of credits in training program.

9. Tuition fee for public higher education institutions: Based on tuition ceiling level in this Article for each school year, characteristics of institutions, discipline development requirements, form of training, and practical conditions, Directors of National Universities, regional universities, heads of public higher education institutions shall provide specific tuition for entities and training programs under their management.

10. For higher education institutions under direct management of economic institutions or state enterprises: Heads of higher education institutions shall provide tuition fee for each school year and each discipline which must not exceed the tuition ceiling level specified at Point b Clause 1 and Point c Clause 2 of this Article.

State budget shall incur tuition fee for leaners who are eligible for tuition exemption or deduction and studying in higher education institutions under direct management of economic institutions or state enterprise with the incurred amount equal to the tuition ceiling level applicable to respective discipline in public vocational education institutions that do not self-guarantee their regular expenses specified at Point a Clause 1 and Point a Clause 2 of this Article.

11. Public higher education institutions may provide tuition fee for cases of repeating classes. The maximum tuition fee for repeating classes must not exceed the tuition ceiling level under this Decree depending on form of institutions. In case of organizing separate studying at request students, tuition fee shall be agreed upon by the students and public higher education institutions based on guarantee sufficient tuition fee for covering costs.

12. University students, students of higher education level, and researchers who are foreigners and studying in public higher education institutions shall pay tuition fee as prescribed by higher education institutions or according to conventions, agreements with foreign parties.

Chapter III

TUITION COLLECTION, MANAGEMENT, AND USE

Article 12. Tuition collection

1. Tuition shall be collected on a monthly basis; if the student volunteers, the school can collect it once for the entire semester or school year. For continuing education institutions, continuous training institutions and short-term training and refresher courses, tuition shall be collected according to the number of months of actual study. For childhood education institutions and general education institutions, tuition shall be collected for a maximum of 9 months/year. For higher education and vocational education institutions, tuition shall be collected for a maximum of 10 months/year.

2. In case of natural disasters, epidemic, or other force majeure event, tuition shall be collected for specific number of months of studying (including the period of online studying or makeup class at the education institutions); it is not allowed to collect tuition for period where classes are not provided. Tuition must satisfy number of months of studying and necessary costs for organizing teaching which must not exceed total tuition calculated by maximum number of months of a school year (up to 9 months/year for childhood education institutions and general education institutions and up to 10 months/year for higher education institutions and vocational education institutions) and must be publicized from the beginning of the school year in education institutions. Provincial-level People’s Committees shall request People's Councils to decide on time of collecting tuition and tuition amount for local public childhood education institutions and general education institutions; Heads of higher education institutions and vocational education institutions shall provide time for collecting tuition and tuition amount in case of natural disasters, epidemic, and other force majeure events.

3. In case of organizing for studying in credits, education institutions may convert in order to collect tuition by credits while keeping total credit-based tuition of the entire course from exceeding year-based tuition provided for the entire course.

4. Education institutions shall be responsible for collecting and submitting tuition to commercial banks or State Treasury for management and use. In case of new tuition to be collected in cash, education institutions must periodically adopt procedures for submitting all tuition collected in cash to their account in State Treasury or commercial banks for management as prescribed.

Article 13. Tuition management and use

1. Public education institutions shall use tuition according to the Government’s regulations on financial autonomy of public non-business units and include in annual financial statements of education institutions as prescribed by law.

2. People-founded and private education institutions shall utilize tuition to guarantee expenditure, revenue, and take responsibilities for financial management for their activities. Organize accounting works, tax payment, and fulfillment of other financial obligations shall comply with laws.

3. Education institutions shall manage tuition expenditure and revenues within accounting, audit, tax, and financial disclosure policies as prescribed; comply with inspection requirements of finance agency and education agency, and take legal responsibilities for accuracy and truthfulness of provided information and data.

4. Before enrolment or admission by consideration, education institutions must publicize tuition and training cost for each school year and education level in case of childhood education institutions, general education, roadmap for increasing tuition (if any) for each school year, and estimation for the entire course in case of higher education.

5. Education institutions shall be responsible for publicizing and presenting training costs, tuition, and roadmap for increasing tuition for each school year and education level; publicizing qualifying criteria as prescribed; publicize tuition reduction, exemption policies and amount of this Decree in case of natural disasters, epidemic, and other force majeure events.

Chapter IV

POLICIES ON TUITION EXEMPTION, REDUCTION, STUDYING SUPPORTS, AND SUPPORT FOR TUITION FEES, PAYMENT METHOD

Section 1. POLICIES ON TUITION EXEMPTION, REDUCTION, STUDYING SUPPORT, AND SUPPORT FOR TUITION FEES POLICIES

Article 14. Students not subject to tuition payment

1. Students of public primary schools.

2. Students studying in specific majors satisfying socio-economic development demands, national defense and security according to Law on Higher Education. Specific majors provided by The Prime Minister.

Article 15. Cases eligible for tuition exemption

1. Individuals mentioned under Ordinance on Preferential Treatment of People with Meritorious Services to the Revolution when studying in education institutions affiliated to national education system.

2. Preschool children and students with disabilities.

3. Childhood education institutions students and students under 16 years of age lacking any care and individuals from 16 years of age to 22 years of age and studying in general education, the first degree of higher education and eligible for monthly social benefits according to Clause 1 and Clause 2 Article 5 of The Government’s Decree No. 20/2021/ND-CP dated March 15, 2021, on social benefit policies for social protection beneficiaries. Students in intermediate-education level or college level who are left without both parents and shelter according to Law on Vocational Education.

4. Preschool children, students of general education, students in continuing education institutions pursuing general education program whose parent or parents or grandparents (if living with grandparents) are poor households according to the Prime Minister’s regulations.

5. Children in childhood education institutions with 5 years of age living in hamlets with difficulties, communes in category III areas with ethnic minorities and mountainous regions, communes with particularly difficulties in coastal areas and islands according regulations of competent agency.

6. Children in childhood education institutions with 5 years of age not specified specified in Clause 5 of this Article shall be exempted from tuition fees for the school year of 2024-2025 (starting from September 1, 2024).

7. Children in childhood education institutions, students of general education, and students in continuing education institutions pursuing general education program who are foster children or biological children of active servicemen and soldiers according to Clause 2 Article 6 of The Government’s Decree No. 27/2016/ND-CP dated April 6, 2016.

8. Students in lower secondary education in particularly difficult hamlets, communes in category III areas with ethnic minorities in mountainous regions, communes with particular difficulty in coastal areas, and islands according to regulations of competent agency are eligible for exemption from tuition from the school year of 2022-2023 (starting from September 1, 2022).

9. Lower secondary education students not specified specified in Clause 8 of this Article shall be exempted from tuition for the school year of 2025-2026 (starting from September 1, 2025).

10. Students pursuing education via special admission (including students pursuing boarding vocational education under special admission method for 3 months or higher) according to the Government’s regulations on special admission to higher education institutions and vocational education institutions affiliated to national education system.

11. Students in secondary boarding schools for ethnic minorities, pre-universities:

12. Students in vocation education institutions and higher education institutions, ethnic minorities whose parent, parents, or grandparents (if living with grandparents) in poor households or near-poor households according to the Prime Minister’s regulations.

13. Students pursuing Marxism-Leninism and Ho Chi Minh’s Thought.

14. Students, higher education students, and researchers specialized in tuberculosis, leprosy, psychology, forensic examination, psychology examination, and autopsy in public medical personnel training institutions as per order of the State.

15. Students from very few ethnic minorities specified in Clause 1, Article 2 of the Government’s Decree No. 57/2017/ND-CP dated May 9, 2017, stipulating priority admission and support policies for childhood education children, pupils and students of very few ethnic minorities in areas with difficult or extremely difficult socio-economic conditions according to current regulations of competent agencies.

16. Students subject to tuition exemption programs or schemes according to the Government’s regulations.

17. Graduates of secondary education and pursuing intermediate education.

18. Students pursuing intermediate-level education, college level education for majors that have difficulty in students but are required by the society according to lists provided by the Ministry of Labor, Invalids and Social Affairs.

19. Students studying in specific majors satisfying socio-economic development demands, national defense and security according to Law on Vocational Education. Specific majors provided by the Prime Minister.

Article 16. Subjects eligible for tuition deduction and support for tuition fees

1. Subjects eligible for a tuition deduction of 70% includes:

a) Students pursuing traditional arts and specific majors in public, private vocational education institutions and higher education institutions with cultural and artistic training, including: Theater musicians ethnic singing, Hue traditional musicians, Southern amateur music, theater actors, folk performance arts, ca tru art, bai choi art, traditional musical instrument performances;

b) Students pursuing traditional art forms or taxing, toxic, or hazardous occupations in case of vocational education as per lists of taxing, toxic, or hazardous occupations provided by the Ministry of Labor, Invalids and Social Affairs;

c) Preschool children and students who are ethnic minorities (other than very few ethnic minorities) in hamlets with particular difficulties, communes in category III areas, ethnic regions and mountainous regions, communes with difficulties in coastal regions and islands according to regulations of competent agency.

2. Subjects eligible for a tuition deduction of 50% includes:

a) Preschool children and students whose one of their parents is official, civil servant, public employee, or workers and suffers from occupational accidents or diseases and receives regular benefits;

b) Preschool children, students of general education, students in continuing education institutions pursuing general education program whose parent or parents or grandparents (if living with grandparents) are near-poor households according to the Prime Minister’s regulations.

3. Subjects eligible for support for tuition fees: Primary education students in private education institutions in areas without sufficient public schools shall receive support for tuition fees from the State.

Article 17. Temporary exemption from tuition fees

In case of natural disasters, epidemic, and other force majeure event publicized by competent agency; depending on level of impact and damage, Provincial-level People’s Committees shall request Provincial-level People’s Councils to consider and decide not to collect tuition fees in a specific period for preschool children, students in public general education institutions, and students in continuing education institutions pursuing general education program in areas suffering from natural disasters, epidemic, or other force majeure event.

Article 18. Subjects eligible for support for study costs

1. Preschool children, students in general education institutions, and students in continuing education institutions pursuing general education programs are left without both parents.

2. Preschool children, students in general education institutions, and students in continuing education institutions pursuing general education programs suffer from disabilities.

3. Preschool children, students of general education, students in continuing education institutions pursuing general education program whose parents are poor households according to the Prime Minister’s regulations.

4. Preschool children, students in general education institutions, and students in continuing education institutions pursuing general education institutions in particularly difficult hamlets, communes in category III areas in ethnic regions and mountainous regions, particularly difficult hamlets in coastal regions and islands according to regulations of competent agency.

Section 2. PROCEDURES FOR IMPLEMENTING POLICIES ON TUITION EXEMPTION, REDUCTION, AND PAYMENT METHOD

Article 19. Dossiers for tuition exemption, reduction, support for study costs, and support for tuition fees for students in childhood education institutions, general education institutions, continuing education institutions, vocational education institutions, and higher education institutions

1. Dossier:

a) Written request for tuition reduction, exemption, support for study costs, and support for tuition fees:

- For individuals eligible for tuition exemption, deduction pursuing childhood education, general education, continuing education: using Form under Appendix II; students studying in private primary education institutions eligible for support for tuition fees: using Form under Appendix VI;

- For individuals eligible for support for study costs and pursuing childhood education institution, general education, or continuing education: using Form under Appendix III;

- For individuals eligible for tuition reduction, exemption in public vocational education institutions and higher education institutions: using Form under Appendix V; for individuals eligible for tuition reduction, exemption in private vocational education institutions and higher education institutions: using Form under Appendix VIII.

b) Certified true copies or copies with original for comparison or copies from the originals of documents proving eligibility for tuition reduction, exemption, and support for study costs for:

- Confirmation of agencies managing persons having rendered meritorious services for individuals specified in Clause 1 Article 15 of this Decree;

- Certification of disabilities issued by Commune-level People’s Committees or decisions on social benefits of Chairpersons of District-level People’s Committees for individuals specified in Clause 2 Article 15 of this Decree;

- Decisions on social benefits of Chairpersons of District-level People’s Committees for individuals specified in Clause 3 Article 15 of this Decree;

- Confirmation of poor households issued by Commune-level People’s Committees for individuals specified in Clause 4 Article 15 of this Decree;

- Confirmation of cases eligible for tuition exemption according to the Government’s Decree No. 27/2016/ND-CP dated April 6, 2016, and guiding documents of the Ministry of National Defense for individuals specified in Clause 7 Article 15 of this Decree;

- Birth certificate and confirmation of poor households or near-poor households issued by Commune-level People’s Committees for individuals specified in Clause 12 Article 15 of this Decree;

- Birth certificate and permanent residence family register or confirmation of police agency regarding permanent residence registration (in case of lost family register) for individuals specified in Clause 5, Clause 8, Clause 15 Article 15 and Point c Clause 1 and Clause 3 Article 16 of this Decree. From the school year of 2024-2025 (starting from September 1, 2024), for individuals specified in Clause 5 and Clause 6 Article 15 of this Decree and from the school year of 2025-2026 (starting from September 1, 2025) for individuals specified in Clause 8 and Clause 9 Article 15 of this Decree are only required to submit birth certificate;

- Lower secondary education degree or provisional degree certificate for individuals specified in Clause 17 of Article 15 of this Decree;

- Monthly benefit number of either parent who suffers from occupational accidents or diseases granted by social security organizations for individuals specified at Point a Clause 2 Article 16 of this Decree;

- Confirmation of near-poor households issued by Commune-level People’s Committees for individuals specified in Clause 2 Article 16 of this Decree.

c) For children in childhood education institutions, students in general education institutions, and students in continuing education institutions pursuing general education program eligible for both tuition exemption, deduction and support for study costs, only produce 1 set of Dossier consisting of documents above together with form under Appendix IV of this Decree.

d) Students eligible for tuition reduction, exemption, and support for study costs are only required to produce 1 set of Dossier for the whole studying period. For students living in poor households or near-poor households, at the beginning of each semester, submit additional confirmation of poor households or near-poor households for use as a basis for considering tuition reduction, exemption, and support for study costs for the subsequent semester.

dd) In case students obtain Citizen Identity Cards and are issued with personal identification number and information on permanent residence and can extract said information by connecting and sharing population data with education and training institutions, Divisions of Education and Training, Departments of Education and Training, Divisions of Labor, Invalids, and Social Affairs, Divisions of Finance, Departments of Finance, their parents (or guardians) are not required to submit “Birth certificate” and “Permanent residence family register”.

2. Procedures for implementation:

Within 45 business days from the date of starting a school year, parents (or guardians) of children in childhood education institutions, students in general education institutions, and students in continuing education institutions; students and students in vocational education institutions and higher education institutions eligible for tuition reduction, exemption, support for tuition fees, or support for study costs shall submit Dossier (using Form under Appendix II; Appendix III; Appendix IV; Appendix V; Appendix VI, and Appendix VII of this Decree) and certified true copies or copies with originals for comparison or copies from the originals of any documents specified specified in Clause 1 of this Article to prove eligibility for tuition reduction, exemption, and support for study costs and submit to education institutions online, via postal service, or electronic trading system.

3. Responsibilities for reviewing and appraising Dossiers:

a) For childhood education institutions, primary education institutions, secondary education institutions, and continuing education institutions affiliated to Divisions of Education and Training: Within 10 business days from the date on which Dossier for tuition reduction, exemption, support for study costs, and support for tuition fees for students in private primary schools in areas with insufficient number of public schools is received, principals shall be responsible for approving Dossier and produce lists of students eligible for tuition exemption, reduction, support for study costs, and support for tuition fees for students in private primary schools and send to Divisions of Education and Training for appraisal;

b) For upper secondary education institutions, continuing education institutions, and other education institutions affiliated to Departments of Education and Training: Within 10 business days from the date on which Dossiers for tuition reduction, exemption, and support for study costs is received, principals shall be responsible for approving and producing list of students eligible for tuition reduction, exemption, and support for study costs and send to Departments of Education and Training for appraisal;

c) For public vocational education institutions and higher education institutions: Within 10 business days from the date on which Dossier for tuition reduction, exemption is received, heads of public vocational education institutions and higher education institutions shall be responsible for approving Dossier and deciding on tuition reduction, exemption for students and students while producing lists of students eligible for tuition reduction, exemption using form under Appendix IX and sending to direct superior. Direct superior shall appraise and produce expenditure estimates using form under Appendix X and send to the Ministry of Finance for consolidation and presenting to competent agency for allocation of implementation funding within annual budget estimate;

d) For people-founded and private childhood education institutions; private general education institutions; private continuing education institutions, vocational education institutions, and private higher education institutions: Within 10 business days from the date on which Dossier for tuition reduction, reimbursement and exemption, support for study costs, support for tuition fees of students is received, people-founded and private childhood education institutions; private general education institutions; private continuing education institutions, vocational education institutions, and private higher education institutions shall be responsible for issuing written confirmation for students according to Appendix VIII of this Decree.

dd) For private vocational education institutions and higher education institutions: within 10 business days from the date on which Dossier for tuition reduction, exemption is received, heads of private vocational education institutions and higher education institutions shall be responsible for verifying Dossier for tuition reduction, exemption for leaners while producing lists of students eligible for tuition reduction, exemption using form under Appendix IX and sending to Divisions of Labor, Invalids and Social Affairs where the students register for permanent residence for implementation as prescribed.

Article 20. Policies on tuition reduction, exemption, support for study costs, and support for tuition fees

1. Tuition deduction and exemption shall be implemented throughout studying period at schools, except for cases where changes to reasons for eligible for tuition deduction or exemption occur.

2. State budget shall be responsible for reimbursing the reduced and exempted tuition for students in public education institutions, specifically:

a) The State shall reimburse the reduced and exempted tuition for public childhood education institutions, general education institutions, and continuing education institutions to implement tuition reduction, exemption for students eligible for tuition reduction, exemption specified under this Decree according to tuition prescribed by Provincial-level People’s Councils for public education institutions that do not self-guarantee their regular expenditure in each area with each education level;

b) The State shall reimburse reduced and exempted tuition for public vocational education institutions and higher education institutions to implement tuition deduction and exemption for students eligible for tuition reduction, exemption according to tuition ceiling level prescribed at Point a Clause 1, Point a Clause 2 Article 10; Point a Clause1, Point a Clause 2 Article 11 of this Decree.

The remainder of the tuition to be paid by the students shall equal the difference between the tuition ceiling level prescribed at Point a Clause 1, Point a Clause 2 Article 10; Point a Clause 1, Point a Clause 2 Article 11 and the amount financed by the Government, except for majors prescribed at Point a and Point b Clause 1 Article 16 where the students must pay the difference between the tuition of education institutions and the amount supported by the State.

3. The state shall directly provide tuition for individuals eligible for tuition reduction, exemption and studying in private childhood education institutions, general education institutions, vocational education institutions, and higher education institutions; provide financing for tuition for family of preschool children in private education institutions in areas without sufficient public schools according to tuition prescribed by Provincial-level People’s Councils for public education institutions that do not self-guarantee their regular expenditure in each area with each education level; according to tuition fees prescribed by competent agency in public vocational education institutions and higher education institutions that do not self-guarantee their regular expenditure for majors under Article 10 and Article 11 of this Decree.

4. In case an individual is eligible for tuition reduction, exemption, and support for study costs at the same time according to this Decree and other effective legal documents with a higher benefit, he/she shall receive the higher benefits under other legal documents.

5. Tuition deduction and exemption do not apply to cases where beneficiaries are receiving salaries and subsistence allowance when studying and cases of pursuing postgraduate education and researchers (except for individuals specified in Clause 14 and Clause 16 Article 15 of this Decree).

6. The preferential regime of tuition exemption or reduction does not apply to learners who have enjoyed this regime at a vocational education institution or higher education institution and now continue to study further at another vocational education institution and other higher education at the same educational level and training level. If a student is eligible for tuition exemption or reduction and studies at multiple educational institutions or multiple faculties and majors in the same school, he or she will only receive one preferential treatment.

7. Tuition exemption or reduction does not apply to learners in the form of continuing education and short-term training and retraining at continuing education institutions, except for subjects studying at all levels of the general education program in the form of continuing education.

8. Tuition reduction, exemption, and support for study costs shall not be applied for the period in which students are temporarily suspended, dismissed, repeating classes, or taking additional classes. In case students must temporarily suspend their studying, repeat classes (no more than once) due to sickness or force majeure but not disciplinary actions, heads of education institutions shall consider and allow studying as prescribed and receiving of benefits under this Decree.

9. Expenses for tuition reduction, exemption, and support for tuition fees shall depend on actual learning period but no more than 9 months/school year for children in childhood education institutions, students pursuing general education, and students in continuing education institutions and 10 months/school year for students learning in vocational education institutions and higher education institutions, and be made twice per year at the beginning of each semester.

10. The State shall support study costs directly for individuals specified in Article 18 of this Decree with the amount of VND 150,000/student/month for purchasing books, notebooks, and other learning equipment. Time of receiving benefits depends on actual learning period and does not exceed 9 months/school year; benefits shall be made twice per year at the beginning of each semester.

11. In case parents (or guardians), students pursuing general education, students in continuing education institutions, students in vocational education institutions and higher education institutions who have not received reimbursement for tuition and support for study costs within the prescribed deadline, they shall receive the missing benefits in the subsequent payment period in addition to the benefits respective to the payment period.

Article 21. Methods of reimbursing reduced, exempted tuition, and support for study costs for public education institutions

1. Methods of reimbursing reduced, exempted tuition for public education institutions

a) Expenditure on reimbursing for reduced, exempted tuition for public education institutions shall be granted on an annual basis in form of assigning estimates. Allocation of estimates for expenditure on tuition reimbursement for public education institutions shall be implemented at the same time with allocation of annual state budget estimates. When assigning estimates to education institutions, presiding entities must clarify estimates for expenditure on tuition reimbursement for students eligible for tuition reduction, exemption and studying in public education institutions;

b) Public education institutions shall send Dossier for estimate withdrawal to State Treasury consisting of: (i) Decision on estimate assignment of competent agency in case of expenditure on reimbursing for reduced, exempted tuition; (ii) Decision on approving list of individuals eligible for tuition reduction, exemption of public education institutions together with lists and request for reimbursing reduced, exempted tuition (consisting of: Full name, subjects, total number of students eligible for tuition deduction and exemption who are studying at education institutions, tuition fees of education institutions, reduced and exempted tuition requested for reimbursement) and all documents approving subjects eligible for tuition reduction, exemption, and support for study costs; (iii) Estimate withdrawal document to withdraw estimates for expenditure on reimbursing reduced, exempted tuition.

State Treasury shall base on Dossier for estimate withdrawal to control and transfer money to bank accounts for tuition collection of education institutions while adhering to estimates assigned by competent agency and keeping within the estimate applied for withdrawal by education institutions.

State budget for reimbursing reduced, exempted tuition for public education institutions shall be transferred and cleared to bank accounts for tuition collection of the education institutions and shall be used depending on actual number of beneficiaries of reimbursement and applicable regulations on financial autonomy of public non-business units. In case assigned estimates for reimbursing reduced, exempted tuition for public education institutions are higher than actual number of beneficiaries and reimbursement amount according to the Government’s regulations, education institutions shall report to presiding agency for actions as prescribed by applicable law.

2. Methods of paying for support for study costs for individuals studying in public childhood education institutions and general education institutions.

a) Divisions of Education and Training shall be responsible for paying and settling expenditure on supporting study costs for parents (or guardians) of children in childhood education institutions, primary school students, and lower secondary school students; parents (or students) in continuing education institutions or authorizing education institutions to pay and settle with Divisions of Education and Training;

b) Departments of Education and Training shall be responsible for paying and settling expenditure on study cost for parents of students (or students) in upper secondary education institutions, students in continuing education institutions of provinces, and students in other education institutions under management of Departments of Education and Training or authorizing education institutions to pay and settle with Departments of Education and Training;

c) Expenses for support study costs shall not exceed 9 months/school year and shall be paid twice per year: The first installment covers 4 months and shall be made in October or November; the second installment covers 5 month and shall be made in March or April;

d) In case parents (or guardians) of children in childhood education institutions and students have not received financing for study costs within the deadline as prescribed, they shall be paid the missing amount and the amount respective to the subsequent payment period in the subsequent payment period;

dd) State Treasury shall base on (i) Decision on assigning estimates of competent agency (which specifies estimates for supporting study costs); (ii) wire receipt: pay Divisions of Education and Training or Departments of Education and Training or education institutions in advance (if authorized).

Divisions of Education and Training or Departments of Education and Training or education institutions (if authorized) shall be responsible for paying the correct beneficiaries and settling advance with the State Treasury. The State Treasury shall base on Dossier for advance and Advance/payment document list to settle advance.

Article 22. Methods of paying for reduced, exempted tuition, support for study costs for students in people-founded and private education institutions; vocational education institutions and higher education institutions affiliated to state enterprises and economic institutions; paying for support for tuition fees for primary students in private education institutions (in areas with insufficient number of public schools)

1. Methods of paying for reduced, exempted tuition, and support for tuition fees

a) Divisions of Education and Training shall be responsible for paying and settling expenditure on reducing, exempting tuition, and supporting study costs directly (or authorizing education institutions to pay) for parents (or guardians) of children in childhood education institutions, students in primary education institutions, and students in lower secondary education institutions;

b) Departments of Education and Training shall be responsible for paying and settling expenditure on reducing, exempting tuition, and supporting study costs directly to parents of students in upper secondary education institutions or authorizing education institutions to do so;

c) Divisions of Labor, Invalids and Social Affairs shall be responsible for paying and settling expenditure on reducing, exempting tuition for parents or guardians of students; students in local vocational education institutions and higher education institutions;

d) In case parents (or guardians) of preschool children, students pursuing general education, students in continuing education institutions, students who have not received reimbursement for tuition and support for study costs within the deadline, they shall receive the missing benefits in the subsequent payment period in addition to the benefits respective to the payment period.

dd) The State Treasury shall base on (i) Decision on assigning estimates of competent agency (which specifies estimates for reducing, exempting tuition, and financing for study costs); (ii) wire receipt; make advance payment for Divisions of Education and Training or Departments of Education and Training (if authorized) or education institutions, Sub-departments of Labor, Invalids and Social Affairs.

Divisions of Education and Training or Departments of Education and Training or education institutions (if authorized), Divisions of Labor, Invalids and Social Affairs shall be responsible for paying the correct beneficiaries and settling advance with the State Treasury. State Treasury shall base on Dossier for advance and Advance/payment document list to settle advance.

2. Methods of paying support for tuition fees for students in private primary education institutions

a) Based on documents, actual number of students receiving benefits, and financing amount approved by Provincial-level People’s Councils, Divisions of Education and Training shall be responsible for withdrawing estimates in treasury and transfer to private primary education institutions. Private primary education institutions shall be responsible for paying the correct beneficiaries. At the end of a budget year and at the end of a school year, based on actual number of students receiving financing in each semester, private primary education institutions shall verify amount of support for tuition fees and settle with Divisions of Education and Training to settle budget as prescribed;

b) When withdrawing expenditure on supporting tuition fees, Divisions of Education and Training must send the followings to State Treasury where the Divisions of Education and Training trade: Decision on assigning estimates of competent agency (which specifies expenditure on supporting tuition fees), consolidated Dossiers for supporting tuition fees (consisting of: Full name of primary school students eligible for support for tuition fees and studying in private primary education institutions; financing amount approved by Provincial-level People’s Councils, and total expenditure requested for supporting tuition fees) and wire receipt.

State Treasury shall lend Divisions of Education and Training in advance to transfer to private primary education institutions.

Based on documents proving settlement sent by private primary education institutions, Divisions of Education and Training shall settle the advance with State Treasury. State Treasury shall base on Dossier for advance and Advance/payment document list to settle advance with Divisions of Education and Training.

SECTION 3. PREPARATION AND ALLOCATION OF ESTIMATES, FINALIZATION OF EXPENDITURE ON REDUCING, EXEMPTING TUITION, SUPPORTING STUDY COSTS, AND SUPPORT FOR TUITION FEES

Article 23. Preparation of estimates

On an annual basis, based on the Directive of the Prime Minister on development of socio-economic development plans and state budget estimates for the year of planning, Circular of the Ministry of Finance guiding development of state budget estimates for the year of planning; based on estimation of number of individuals eligible for tuition reduction, exemption, support for study costs, and support for tuition fees for students in private primary education institutions in areas without sufficient public schools; ministries, central agencies, and Provincial-level People’s Committees shall develop estimates for expenditure on reducing, exempting tuition, supporting study costs, and supporting tuition fees for students in private primary education institutions in areas without sufficient public schools to include in state budget expenditure estimates of ministries and local governments sent to the Ministry of Finance at the same time with reports on state budget estimates for the year of planning.

1. Expenditure on reducing, exempting tuition for public education institutions

a) Childhood education institutions, general education institutions, and continuing education institutions shall base on tuition prescribed by Provincial-level People’s Councils for public education institutions that do not self-guarantee their regular expenditure and number of individuals eligible for tuition reduction, exemption to produce lists, develop expenditure estimates in order to apply for reimbursement of reduced, exempted tuition (together with documents certifying eligibility according to this Decree) as follows: For childhood education institutions, primary education institutions, and lower secondary education institutions: Send to Divisions of Education and Training for appraisal and submission to finance agency of the same level for presentation to competent agency; For upper secondary education institutions and other education institutions affiliated to Departments of Education and Training: Send to Departments of Education and Training for appraisal and submission to finance agency of the same level and presentation of competent agency;

b) Vocational education institutions and higher education institutions shall base on tuition corresponding to majors of the education institutions (which must not exceed the tuition ceiling level under this Decree for vocational education institutions and higher education institutions that do not self-guarantee their regular expenditure) and number of individuals eligible for tuition reduction, exemption to develop lists and expenditure estimates in order to send to superior estimate entities for appraisal and submission to finance agency of the same level for presentation to competent agency.

2. Expenditure on supporting study costs

Divisions of Education and Training or Departments of Education and Training shall base on financing for study costs under this Decree and number of beneficiaries, including number of beneficiaries studying in public and people-founded and private education institutions (together with dossier certifying eligibility according to this Decree) to produce list, consolidate, and develop expenditure estimates to submit to finance agency of the same levels for presentation to competent agency.

3. Expenditure on reducing, exempting tuition for students in people-founded and private education institutions; vocational education institutions and higher education institutions affiliated to state enterprises and economic institutions; supporting tuition fees for primary students in private education institutions (in areas with insufficient number of public schools)

a) Divisions of Education and Training shall base on tuition of public childhood education institutions and lower secondary education institutions that have not guaranteed regular expenditure and financing for tuition for private primary school students prescribed by Provincial-level People’s Councils; number of beneficiaries in private childhood education institutions, primary education institutions, and lower secondary education institutions to produce lists (including documents certifying eligibility according to this Decree), appraise, consolidate, and develop estimate for expenditure on reducing, exempting, and supporting tuition fees for students in people-founded and private education institutions to submit to financial agency of the same level for presentation to competent agency;

b) Divisions of Education and Training shall base on tuition of public upper secondary education institutions that do not self-guarantee their regular expenditure prescribed by Provincial-level People’s Councils and number of beneficiaries in private upper secondary education institutions in localities to make lists (including documents certifying eligibility according to this Decree), appraise, consolidate, and develop estimate for expenditure to submit to financial agency of the same level for presentation to competent agency;

c) Divisions of Labor, Invalids and Social Affairs of districts shall base on tuition ceiling level of vocational education institutions that do not self-guarantee their regular expenditure and higher education institutions that do not self-guarantee their regular expenditure with majors under Article 10 and Article 11 of this Decree, number of beneficiaries in private vocational education institutions and higher education institutions, vocational education institutions and higher education institutions affiliated to state enterprises, economic institutions to produce list (attach documents certifying eligibility under this Decree), appraise, consolidate, and develop expenditure estimates to send to finance agency of the same level for presentation to competent agency for allocation of estimates. At the same time, sending to Departments of Finance and Departments of Labor, Invalids and Social Affairs for presentation to Provincial-level People’s Committees for allocation of estimates.

4. Based on reports of Departments of Education and Training, Departments of Labor, Invalids and Social Affairs, and District-level People’s Committees, Departments of Finance shall assume the prime responsibility for, and coordinate with Departments of Education and Training, Departments of Labor, Invalids and Social Affairs, and District-level People’s Committees in, consolidating number of beneficiaries, reporting to Provincial-level People’s Committees for approval and allocation of expenditure, at the same time, sending reports to the Ministry of Finance, the Ministry of Education and Training, and the Ministry of Labor, Invalids and Social Affairs.

Article 24. Allocation of estimates

Based on decision assigning state budget estimates of the Prime Minister:

1. Provincial-level People’s Committees submit to People's Councils of the same level for decision on allocation of implementation expenditure for students in private primary education institutions (in areas without sufficient public schools) within estimates for education and training in localities as prescribed.

2. Ministries and central agencies shall decide to allocate expenditure on reducing, exempting, and supporting study costs for public vocational education institutions and higher education institutions as prescribed.

Article 25. Management and finalization of expenditure

1. Agencies and entities assigned with expenditure on reducing, exempting tuition, supporting study costs, and supporting tuition fees for students in private primary education institutions (in areas with insufficient number of public schools) shall be responsible for managing and using expenditure for the right purposes according to Law on the State Budget and sending final accounts on expenditure on implementation of these policies to superior agencies for consolidation and submission to finance agency of the same levels before July 20 each year for use as a basis for identifying and allocating expenditure estimates of the planning year.

2. Finalization figures of expenditure on reducing, exempting tuition, supporting study costs, and supporting tuition fees for students in private primary education institutions (in areas without sufficient public schools) shall be included in annual final accounts regarding state budget expenditure and comply with Law on the State Budget, guiding documents, and applicable State budget Index.

Article 26. Funding sources

Funding sources for reducing, exempting tuition, supporting study costs, and supporting tuition fees for students in private primary education institutions (in areas without sufficient public schools) according to this Decree shall be allocated in annual estimates for education, training, and vocational training as per applicable state budget decentralization. Central budget shall assist local governments with difficulties in implementing social security policies according to Law on the State Budget, guiding documents, and financing policies from central budget to local budget.

Chapter V

SERVICE CHARGES IN THE FIELD OF EDUCATION AND TRAINING WHEN ASSIGNING TASKS, PLACING ORDERS, AND BIDDING

Article 27. General provisions on service charges in the field of education and training when assigning tasks, placing orders, and bidding

1. Services in the field of education and training where the State assigns tasks, places order, and organizes bidding, shall comply with the Government’s Decree No. 32/2019/ND-CP dated April 14, 2019.

2. Maximum unit price for placing orders of services in childhood education, general education, higher education, and vocational education shall equal the maximum service charge rate specified in Clause 3 of this Article, Article 28, Article 29, and Article 30 of this Decree. For regulations regarding requirements, procedures, methods, and entitlement for assigning tasks, placing orders, or bidding, comply with Decree No. 32/2019/ND-CP and relevant law provisions.

3. The ceiling price of childhood education, general education, higher education, and vocational education services ordered in areas with high socialization ability or special requirements for training quality shall be submitted by ministries or Provincial-level People's Committees to the Provincial-level People's Council for consideration and approval on the basis of economic - technical norms and cost norms issued by competent agencies, ensuring compensation of reasonable and valid costs, training needs and commensurate with the quality of education and training service.

Article 28. Ceiling level of service charges for childhood education and general education

1. Ceiling level of service charges for childhood education and general education in the school year of 2021-2022: Up to the tuition fees specified in Clause 1 Article 9 of this Decree.

2. Ceiling level of service charges for childhood education and general education from the school year of 2022-2023 and onwards as follows:

a) Childhood education institutions and general education institutions that do not self-guarantee their regular expenditure: Up to the ceiling level specified at Point a Clause 2 Article 9 of this Decree.

From the school year of 2023-2024 and onwards, ceiling level of service charges in childhood education and general education shall be revised according to socio-economic conditions of localities and solvency of the society which must not exceed 7.5%/year;

b) Childhood education institutions and general education institutions that self-guarantee their regular expenditure entirely: Up to the ceiling level specified at Point b Clause 2 Article 9 of this Decree;

c) Childhood education institutions and general education institutions that self-guarantee their regular expenditure and investment expenditure: Up to the ceiling level specified at Point c Clause 2 Article 9 of this Decree;

d) Childhood education institutions and general education institutions that self-guarantee their regular expenditure entirely or regular expenditure and investment expenditure entirely in a manner satisfactory to quality accreditation standards of the Ministry of Education and Training may determine service charges based on economic, technical, and cost norms publicized by the education institutions and must submit to Provincial-level People’s Committees for presentation to Provincial-level People’s Councils for consideration and approval of service charges.

Article 29. Maximum service charge rates for higher education

1. Ceiling level of service charges for higher education in the school year of 2021-2022: Up to the tuition specified in Clause 1 Article 11 of this Decree.

2. Ceiling level of service charges for higher education from the school year of 2022-2023 is as follows:

a) Higher education institutions that do not self-guarantee their regular expenditure: Up to the ceiling level specified at Point a Clause 2 Article 11 of this Decree;

b) For higher education institutions that do not self-guarantee their regular expenditure: Up to the ceiling level specified at Point b Clause 2 Article 11 corresponding to each discipline and school year;

c) For higher education institutions that self-guarantee their regular expenditure and investment expenditure: Up to the ceiling level specified at Point c Clause 2 Article 11 corresponding to each discipline and school year;

d) For training programs of higher education institutions that satisfy quality accreditation standards of the Ministry of Education and Training or quality accreditation standards of foreign countries or equivalent, higher education institutions may determine service charges of the training programs based on economic and technical norms issued by the higher education institutions while publicizing and presenting to students and the society;

dd) For teacher training services: Comply with the Government’s Decree No. 116/2020/ND-CP dated September 25, 2020;

e) Ceiling level of service charges for training for master degree and doctor degree: Equal ceiling level of service charges for higher education multiplied by 1.5 for master degree training and 2.5 for doctor degree training in each discipline of each school year and autonomy level of public higher education institutions.

Article 30. Ceiling level of service charges for vocational education

1. Ceiling level of service charges for vocational education in the school year of 2021-2022: Up to the tuition fees specified in Clause 1 Article 10 of this Decree.

2. Ceiling level of service charges for vocational education from the school year of 2022-2023:

a) Ceiling level of service charges for vocational education shall be determined based on economic and technical norms issued by competent agency, ensuring publicity and transparency of fee constituents;

b) In case ceiling level of service charges for vocational education has not been prescribed:

- For vocational education institutions that do not self-guarantee their regular expenditure: Ceiling level of service charges for vocational education shall not exceed the tuition ceiling level specified at Point a Clause 2 Article 10 of this Decree.

- For vocational education institutions that self-guarantee part of their regular expenses: Tuition ceiling level of service charges for vocational education shall not exceed the tuition ceiling level specified at Point b Clause 2 Article 10 of this Decree.

- For public vocational education institutions that self-guarantee their regular expenditure and investment expenditure: Ceiling level of service charges for vocational education shall not exceed 2.5 times the tuition ceiling level specified at Point a Clause 2 Article 10 of this Decree.

Chapter VI

IMPLEMENTATION PROVISIONS

Article 31. Implementation organization

1. The Minister of Education and Training and the Minister of Labor, Invalids and Social Affairs shall, within their ambit of competence, coordinate with relevant ministries in, guiding implementation of this Decree.

2. Provincial-level People’s Committees shall develop and present criteria for identifying areas without sufficient public schools to Provincial-level People’s Councils.

3. Based on national socio-economic conditions of the country, inflation index, and annual economic growth rate, Provincial-level People’s Committees shall decide on tuition fee brackets and annual tuition increase rate no more than 7.5%/year from the school year of 2023-2024; public vocational education institutions and higher education institutions shall determine tuition corresponding to level of financial autonomy and quality accreditation according to Clause 2 Article 10 and Clause 2 Article 11 with tuition increase rate not exceeding 12.5%/year from the school year of 2026-2027.

Mechanisms for collection and management of tuition fees of education institutions under the national education system; policies on tuition fee exemption and reduction, and supporting study costs; principles and methods of determining service charges in the field of education and training shall comply with this Decree.

4. In cases where the agency handling administrative procedures exploits the residential database and the database has complete information and records as required by this Decree, students are not required to submit relevant documents to enjoy tuition exemption policies, support for study costs, and support for tuition fees.

Article 32. Transitional provisions

1. For public childhood education institutions and general education institutions providing high quality programs according to Clause 3 Article 3 of the Government’s Decree No. 86/2015/ND-CP dated October 2, 2015, that satisfy education institution quality accreditation according to the standards prescribed by the Ministry of Education and Training may determine tuition based on economic, technical, and costs norm issued by education institutions; and submit the Provincial-level People’s Committees for request the Provincial-level People’s Councils for consideration and approval of the tuition fees.

In case of not satisfying quality accreditation as per regulations above, continue to apply tuition fees according to the approved High-quality program scheme within 2 years from the school year of 2021-2022 for the implementation of quality accreditation. In case of not satisfying to quality accreditation after 2 years, apply tuition fees corresponding to level of education and financial autonomy as decided by Provincial-level People’s Councils.

2. For public non-business units implementing pilot renovation of operations according to the Government’s Resolution No. 77/NQ-CP dated October 24, 2014, comply with regulations on tuition fees, policies on tuition reduction and exemption, supporting study costs according to this Decree from 2021-2022.

3. For higher education institutions providing high quality programs according to Clause 3 Article 3 of the Government’s Decree No. 86/2015/ND-CP dated October 2, 2015, and satisfying training program quality accreditation according to the standards prescribed by the Ministry of Education and Training or training program quality accreditation according to the standards prescribed by foreign countries or equivalent, may determine tuition for such programs based on economic and technical norms issued by education institutions and publicly explain to the students and the society.

In case of not satisfying quality accreditation according to the above-mentioned regulations, apply tuition under the approved High-quality program scheme within 2 years starting from the school year of 2021-2022 for implementation of quality accreditation. In case of not satisfying quality accreditation requirements after 2 years, apply tuition ceiling level corresponding to each discipline and level of financial autonomy according to this Decree.

4. Mechanisms for collection and management of tuition fees of education institutions under the national education system; policies on tuition fee exemption and reduction, and support for study costs; service charges in the field of education and training under this Decree shall apply from the school year of 2021-2022.

Article 33. Effect

1. This Decree takes effect from October 15, 2021 and replaces the Government’s Decree No. 86/2015/ND-CP dated October 2, 2015, on mechanism for collection and management of tuition fees applicable to educational institution in the national education system and policies on tuition fee exemption and reduction and financial support from academic year 2015-2016 to 2020-2021, and Decree No. 145/2018/ND-CP dated October 16, 2018, amending and supplementing a number of articles of the Government’s Decree No. 86/2015/ND-CP dated October 2, 2015, on mechanism for collection and management of tuition fees applicable to educational institution in the national education system and policies on tuition fee exemption and reduction and financial support from academic year 2015-2016 to 2020-2021.

2. The Ministers, heads of the Ministerial-level agencies, heads of Government-attached agencies, Chairpersons of Provincial-level People’s Committees, and relevant organizations and individuals shall implement this Decree.

* All Appendices are not translated herein.