Decree No. 105/2020/ND-CP on policies for developing preschool education

DECREE

Regulations on Policies for Early Childhood Education Development

||| Pursuant to the Law on Organization of the Government dated June 19, 2015;

BASED ON THE CHILDREN LAW dated April 5, 2016;

Pursuant to the Education Law dated June 14, 2019;

At the proposal of the Minister of Education and Training;

The Government promulgates this Decree to regulate policies for early childhood education development.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Decree regulates the policies for early childhood education development as stipulated in Clause 1, Clause 2, Article 27 and Clause 2, Article 81 of the Education Law.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

This Decree applies to kindergartens, independent kindergarten classes; primary schools, independent primary school classes; preschool centers, independent preschool classes (hereinafter referred to collectively as preschool educational facilities); organizations and individuals related thereto.

Article 2. Interpretation of Terms

In this Decree, the following terms are understood as follows:

1. Preschool educational facility located in industrial zones: is a preschool educational facility within the district where an industrial zone has been established with permission from competent authorities according to laws on industrial zones, providing care and education for children of workers and employees working in such industrial zones.

2. Independent preschool educational facility: is another educational facility within the national education system, including independent childcare groups, independent kindergarten classes, independent preschool classes that have been established with permission according to the law.

3. Boarding service: refers to services directly serving children's meals and midday sleep at preschool educational facilities.

4. Out-of-class early childhood education service: refers to services for caring, nurturing, and educating preschool children outside regular class hours as prescribed by law.

5. Child transportation service: refers to services transporting preschool children from their homes to preschool educational facilities and vice versa.

Chapter II

POLICIES FOR INVESTMENT AND PRIORITY DEVELOPMENT OF EARLY CHILDHOOD EDUCATION

Article 3. Investment policies for developing the network of preschool educational facilities

1. Strengthening financial resources from the central budget and local budgets to invest in physical infrastructure through programs and projects to achieve the goal of solidifying preschool educational facilities, ensuring that by 2025, there will be one room per group or class; investing in new construction and supplementary works towards meeting standards for physical infrastructure in preschool education.

2. Encouraging the attraction of social resources to invest in developing physical infrastructure for preschool education in all forms as prescribed by law.

3. Allocating land funds for building preschool educational facilities in local land use plans; consolidating and developing the network of preschool schools in line with local socio-economic conditions towards standardization, modernization, socialization, and international integration; implementing universal preschool education for five-year-old children.

Article 4. Priority policies for developing early childhood education in communes with particularly difficult socio-economic conditions and in communes in difficult areas

1. Prioritizing investment funding from the central and local budgets through programs and projects to build public preschool educational facilities in communes with particularly difficult socio-economic conditions as prescribed by the Prime Minister, ensuring that by 2025, there will be one room per group or class and meeting requirements for solidifying classrooms.

2. Public preschool educational facilities in communes with particularly difficult socio-economic conditions, particularly difficult coastal and island communes, and communes in difficult areas as prescribed by the Prime Minister shall be supported by the state budget to organize meals for children according to Clause 3 of this Article.

3. Supporting meal organization costs for children

a) The cost support for organizing meals for preschool children is calculated based on the number of children eating boarding meals, with a minimum of VND 2,400,000 per month for 45 children, additional children over 20 are counted as one additional support level. Each preschool educational facility may enjoy no more than five times the aforementioned support level per month and no more than nine months per academic year.

b) Implementation method

Annually, along with the time for preparing the state budget estimate, preschool educational facilities as stipulated in Clause 2 of this Article base their budget estimates on the current number of children and submit them according to regulations to the Department of Education and Training for consolidation, then send to the finance authority at the same level for review and approval of the budget by the competent authority according to the State Budget Law.

Article 5. Policy for independent private and private kindergartens in industrial zones and areas with many workers

1. Recipients of policy benefits

Independent kindergartens located in industrial zones that are privately established or privately operated and have been authorized to operate according to regulations, with at least 30% of children being the offspring of workers or employees working in the industrial zone.

2. Content of the policy

The entities specified in Clause 1 of this Article shall be supported once in equipping physical facilities, including providing educational equipment, toys, and teaching aids according to the list prescribed by the Ministry of Education and Training, and supporting financial resources for repairing physical facilities to directly serve childcare, nurturing, and education of children. The minimum level of support is twenty million dong per independent kindergarten.

3. Implementation methods

Based on the provisions of Clause 2 of this Article, taking into account the local budget capacity and the number of independent kindergartens within the area eligible for support, the People's Committee of the province shall develop plans, support schemes, inspection schemes, and usage of funds for independent kindergartens, to be submitted to the Provincial People's Council for approval to implement, ensuring that the support for independent kindergartens is completed before June 30 each year.

Article 6. Policies to encourage organizations and individuals to invest in early childhood education

1. Investors engaged in investment activities in the field of early childhood education shall enjoy preferential policies regarding land, tax, credit, and socialization encouragement policies as stipulated by law.

2. Investors engaged in investment activities in the field of early childhood education shall enjoy investment construction policies for kindergartens under public-private partnership forms as stipulated by laws on investment.

3. Public kindergartens may provide certain public services not funded by the state budget, including: boarding services, extracurricular early childhood education services, and child transportation services.

The People's Committee of the province, based on the economic and social conditions of the locality, shall establish a list of services, economic and technical norms, set a price framework and specific service prices, to be submitted to the Provincial People's Council for decision, serving as the basis for implementation.

Chapter III

POLICIES FOR EARLY CHILDHOOD EDUCATION

Article 7. Policy to support lunch for preschool children

1. Recipients of policy benefits

Preschool children (excluding very small ethnic minority children as defined in Decree No. 57/2017/NĐ-CP dated May 9, 2017 of the Government on preferential enrollment policies and learning support for preschool children, students, and students from very small ethnic minorities) studying in preschool classes in kindergartens must meet one of the following conditions:

a) Having a father or mother or caregiver or residing in a particularly difficult village, commune with special economic and social conditions, or a particularly difficult coastal commune or island commune as defined by the Prime Minister.

b) Not having a caregiver as defined in Clause 1 of Article 5 of Decree No. 136/2013/NĐ-CP dated October 21, 2013 of the Government on social assistance policies for social welfare beneficiaries.

c) Being a member of a household classified as poor or near-poor according to the Prime Minister's regulations.

d) Children of martyrs, heroes of the armed forces, war invalids, those receiving benefits equivalent to war invalids, or other policy beneficiaries as defined in the Ordinance on Preferential Treatment for Persons Contributing to the Revolution (if applicable).

e) Children with disabilities attending integrated education.

2. Content of the policy

Children meeting the criteria specified in Clause 1 of this Article shall receive lunch support of 160,000 dong per child per month. The support period is calculated based on actual months of study, but not exceeding nine months per academic year.

3. Documentation

- A copy accompanied by the original for verification or a certified copy of the household registration book or information about the individual identification number of the child or parent or caregiver; 

- A certificate from the police authority confirming the permanent residence registration of the child (in case the household registration book is lost).

b) Parents or caregivers of children meeting the criteria specified in point b of Clause 1 of this Article shall submit one of the following documents:

- A copy accompanied by the original for verification or a certified copy of the Decision on Social Assistance issued by the Chairman of the District People's Committee;

- A copy accompanied by the original for verification or a certified copy of the Confirmation Document from the Commune People's Committee or social welfare institution regarding the status of orphaned or abandoned children or other cases as defined in Clause 1 of Article 5 of Decree No. 136/2013/NĐ-CP dated October 21, 2013 of the Government on social assistance policies for social welfare beneficiaries;

- A copy accompanied by the original for verification or a certified copy of the Adoption Certificate for orphaned or abandoned children or other cases as defined in Clause 1 of Article 5 of Decree No. 136/2013/NĐ-CP dated October 21, 2013 of the Government on social assistance policies for social welfare beneficiaries.

c) Parents or caregivers of children meeting the criteria specified in point c of Clause 1 of this Article shall submit a copy and bring the original for verification or a certified copy of the Poverty or Near-Poverty Certificate issued by the Commune People's Committee.

d) Parents or caregivers of children meeting the criteria specified in point d of Clause 1 of this Article shall submit a copy accompanied by the original for verification or a certified copy of the Confirmation Document from the management agency of persons contributing to the revolution as defined in point d of Clause 1 of this Article and the Birth Registration Certificate of the child.

đ) Parents or caregivers of children who fall under the category specified in point đ, Clause 1 of this Article shall submit a certified copy along with the original for verification or a notarized copy of the Certificate of Disability issued by the People's Committee at the commune level or the Decision on Social Assistance Benefits issued by the Chairman of the People's Committee at the district level.

4. Procedures and Timeframe

In August each year, preschool educational institutions shall organize to widely disseminate and notify parents or caregivers of children eligible for the policy to submit applications for lunch support.

Within fifteen working days from the date of notification by the preschool educational institution, parents or caregivers of children shall directly submit or send via postal service or online one set of application documents as stipulated in Clause 3 of this Article to the preschool educational institution. Each applicant shall submit one set of application documents for each request for support during their entire time at the preschool educational institution. For those specified in point c, Clause 1 of this Article, they must additionally submit a Certificate of Poverty or Near-Poverty Household according to each academic year.

The preschool educational institution shall accept and review the application documents. If the submitted copies have not been certified by the competent authority, the person receiving the documents shall verify against the original, sign and confirm on the copy to be included in the file, and request additional information if the application is incomplete or does not comply with regulations. Upon receipt of valid applications, the preschool educational institution shall issue a receipt for the application to the parents or caregivers of the child. In cases where applications sent through postal service or online do not meet requirements, within five working days, the preschool educational institution shall notify the parents or caregivers of the child that the application has not been accepted and provide reasons.

Within ten working days from the deadline for submission of applications, the preschool educational institution shall prepare a list of kindergarten children eligible for lunch support (Form No. 01 as prescribed in the Appendix attached to this Decree) together with the application documents as stipulated in Clause 3 of this Article and send it to the education and training department managing it directly for examination and consolidation.

Within seven working days from the date of receipt of the application documents from the preschool educational institution, the education and training department shall organize the review of the application documents and consolidate the list of kindergarten children eligible for lunch support (Form No. 02 as prescribed in the Appendix attached to this Decree) and submit it to the financial agency at the same level for approval by the People's Committee at the district level in accordance with the State Budget Law.

Within seven working days from the date of receipt of the application documents from the education and training department, the People's Committee at the district level shall approve the list of kindergarten children eligible for lunch support and notify the result to the preschool educational institution.

After the competent authority approves the list of kindergarten children eligible for lunch support, the preschool educational institution shall publicly announce and implement the disbursement of support funds.

5. Implementation Methods

a) The disbursement of lunch support funds shall be carried out twice during the academic year: the first disbursement shall cover four months in November or December each year; the second disbursement shall cover the remaining months in March or April each year.

b) Based on actual management and the organization of lunch at the school, the leadership of the preschool educational institution shall coordinate with the Parent-Teacher Association to choose one of the following two methods:

- Method 1: The preschool educational institution retains the support funds to organize lunch for the children (for preschool educational institutions that provide meals for children).

 - Method 2: Directly pay the cash support to the parents or caregivers of the children as stipulated in point a, Clause 5 of this Article.

The preschool educational institution shall be responsible for receiving the funds and making the payments. Based on actual management and the organization of lunch, the leadership of the preschool educational institution shall coordinate with the Parent-Teacher Association to decide on one of the above two methods.

c) In cases where parents or caregivers of children have not received the lunch support funds within the timeframe specified in point a, Clause 5 of this Article, they may claim the funds in the next payment period.

d) In cases where children transfer schools, the preschool educational institution shall be responsible for returning the application for lunch support to the parents or caregivers of the children. The preschool educational institution where the child transfers to shall be responsible for reporting to the education and training department to request the Chairman of the People's Committee at the district level to issue a decision to transfer funds or provide additional funds so that the preschool educational institution where the child transfers to can implement the payment of lunch support as stipulated in point a, Clause 5 of this Article.

đ) In cases where children withdraw from school, the preschool educational institution shall be responsible for reporting to the education and training department, which shall then report to the People's Committee at the district level to stop the implementation of the policy payment.

Article 8. Subsidy policy for preschool children who are workers' or employees' children working in industrial zones

1. Recipients of policy benefits

Preschool children studying at private or public preschool educational facilities that have been authorized to operate according to regulations by competent authorities, whose parents or caregivers are workers or employees currently working in industrial zones under labor contracts with enterprises, shall be eligible for support.

2. Content of the policy

Preschool children falling within the scope defined in Clause 1 of this Article shall be supported a minimum of 160,000 dong per child per month. The duration of support is calculated based on actual months of study, but not exceeding 9 months per academic year.

The level of support shall be established by the People's Committee of the province in accordance with the local budget capacity, and submitted to the Provincial People's Council for consideration and decision.

3. Documentation

a) A subsidy application form for preschool children who are workers' or employees' children in industrial zones (Form No. 03 stipulated in the Appendix attached to this Decree), confirmed by the employer where the parent or caregiver of the child is employed;

4. Procedures, timeframes, and methods of implementation

a) Procedures and timeframes for implementation

Each August, preschool educational facilities organize the wide dissemination and notification of information and guide parents or caregivers of eligible children to submit subsidy application forms;

Within 15 working days from the date of notification by the preschool educational facility, parents or caregivers of the children must directly submit or send via postal service or online one set of application documents as specified in Clause 3 of this Article to the preschool educational facility;

The preschool educational facility receives and checks the contents of the application documents. If the submitted copies are not officially certified, the person receiving the documents is responsible for comparing them with the originals, signing confirmation on the copies to include them in the file, and requesting additional information if the documents are incomplete or do not comply with regulations. After accepting valid applications, the preschool educational facility issues a receipt for the application to the parents or caregivers of the children. In cases where applications sent via postal service or online do not meet requirements, the preschool educational facility will notify the parents or caregivers of the children of non-receipt and reasons within five working days;

Within ten working days from the deadline for submission of applications, the preschool educational facility compiles a list of preschool children eligible for subsidies along with the application documents as specified in Clause 3 of this Article and sends it to the Department of Education and Training directly managing it for review and consolidation; the legal representative of private or public preschool educational facilities is fully responsible for the list of children eligible for subsidies;

Within seven working days from the date of receipt of the application documents from the preschool educational facility, the Department of Education and Training organizes the examination of the application documents, consolidates the list of preschool children eligible for subsidies, and submits it to the financial authority at the same level for approval by the District People's Committee in accordance with the State Budget Law;

Within seven working days from the date of receipt of the application documents from the Department of Education and Training, the District People's Committee approves the list of preschool children eligible for subsidies and notifies the result to the preschool educational facility;

After being approved by the competent authority, the preschool educational facility publicly announces the list of preschool children eligible for subsidies;

b) Implementation method

The preschool educational facility is responsible for receiving funds and directly paying the subsidy amount in cash to the parents or caregivers of the children;

Payment is made twice during the academic year: the first payment covers four months and is made in November or December each year; the second payment covers the remaining months and is made in March or April each year;

In cases where parents or caregivers of the children have not received the fee support within the specified period, they may claim it in the next payment cycle;

In cases where children stop attending school, the preschool educational facility is responsible for reporting to the Department of Education and Training, which then requests the District People's Committee to suspend the implementation of the subsidy policy;

Chapter IV

POLICY FOR PRESCHOOL TEACHERS

Article 9. Policy for preschool teachers teaching combined classes and enhancing Vietnamese language for ethnic minority children

1. Recipients of policy benefits

Preschool teachers working at scattered locations of public preschool education facilities in particularly difficult communes, in communes with extremely difficult socio-economic conditions, in communes in coastal areas and islands, and in communes in difficult areas as defined by the Prime Minister shall ensure one of the following conditions:

a) Directly teach two sessions per day in combined groups and kindergartens with children from two age groups or more.

b) Directly enhance Vietnamese language teaching in groups and kindergartens with ethnic minority children.

2. Content of the policy

Preschool teachers falling under the category specified in Clause 1 of this Article shall be supported an additional amount of VND 450,000 per month (four hundred fifty thousand dong per month). The support period will be calculated based on actual teaching months, but not exceeding nine months per academic year.

The support money will be paid together with the monthly salary payment and will not be included in social insurance, health insurance, and unemployment insurance contributions.

3. Implementation methods

Annually, along with the time of preparing the state budget estimate, preschool education facilities shall prepare a list of teachers eligible to receive policy benefits (Form No. 04 stipulated in the Appendix attached to this Decree) and send it to the Department of Education and Training for consolidation and submission to the financial authority at the same level for verification and approval of funding according to the State Budget Law.

In cases where preschool education facilities are directly subordinate to the Department of Education and Training or other agencies, the principal of the preschool education facility shall submit the list of teachers eligible to receive policy benefits to the direct superior management agency, while also sending it to the Department of Education and Training in the location where the preschool education facility is situated for monitoring and consolidation.

Article 10. Policy for preschool teachers working at private preschool education facilities in industrial zones

1. Recipients of policy benefits

Preschool teachers currently working at preschool education facilities of the private or public-private partnership type that have been authorized by competent authorities to establish and operate in industrial zones shall meet the following conditions:

- Having the standard training qualification for preschool teacher positions as prescribed;

- Having a labor contract with the legal representative of the private or public-private partnership preschool education facility;

- Directly caring for and educating children in groups or kindergartens with at least 30% of children being offspring of workers or employees working in industrial zones.

2. Content of the policy

Preschool teachers meeting the conditions stipulated in Clause 1 of this Article shall be supported a minimum of VND 800,000 per month (eight hundred thousand dong per month).

The number of teachers in private or public-private partnership preschool education facilities eligible for support shall be calculated based on the current quota regulations applicable to public preschool education facilities.

The support period will be calculated based on actual teaching months within the academic year. This support amount is outside the agreed salary between the owner of the private or public-private partnership preschool education facility and the teacher and will not be included in social insurance, health insurance, and unemployment insurance contributions.

The level of support shall be established by the People's Committee of the province in accordance with the local budget capacity, and submitted to the Provincial People's Council for consideration and decision.

3. Documents and procedures for implementation

a) Documents

- List of teachers eligible to receive policy benefits (Form No. 05 stipulated in the Appendix attached to this Decree);

- A copy with the original for comparison or a certified copy of the Labor Contract of teachers eligible to receive policy benefits.

b) Procedure

By August each year, the legal representative of the private or public-private partnership preschool education facility shall submit one set of documents as specified in point a of Clause 3 of this Article directly or through postal service or online to the Department of Education and Training;

Within ten working days from receiving the documents from the preschool education facility, the Department of Education and Training shall organize the verification of the documents, consolidate the list of teachers eligible to receive policy benefits, and submit it to the financial authority at the same level for verification, and report to the competent authority for approval according to the State Budget Law;

Within seven working days from receiving the documents from the Department of Education and Training, the People's Committee of the district shall approve the list of teachers eligible to receive policy benefits and notify the result to the preschool education facility;

After obtaining approval from the competent authority, the preschool education facility shall publicly announce the list of teachers eligible to receive policy benefits.

c) Implementation method

The preschool education facility shall be responsible for receiving funds and directly paying the support money in cash or by bank transfer to the teachers;

Payment shall be made twice during the academic year: the first payment in December each year; the second payment covering the remaining months in May each year;

If teachers have not received the support money within the prescribed period, they may claim it in the next payment cycle;

If teachers resign, the preschool education facility shall be responsible for reporting to the Department of Education and Training, which shall then request the People's Committee of the district to suspend the implementation of the policy payment.

Article 11. Support Policy for Documentation and Training Costs for Private Kindergarten Teachers

1. Recipients of policy benefits

Kindergarten teachers (including principals, deputy principals, group leaders, and subject team leaders) working at private kindergarten institutions that have been authorized by competent authorities to establish and operate in accordance with regulations.

2. Content of the policy

Kindergarten teachers as stipulated in Clause 1 of this Article shall be supported by the State with documentation and training costs when participating in training and enhancement classes to improve their professional skills. The level of support from the budget shall be implemented according to the level of support provided to public school teachers with the same qualifications who participate in training and enhancement programs in accordance with regulations.

Annually, based on the training and enhancement plans of the education and training departments, private kindergarten institutions shall prepare lists of teachers participating in training and enhancement programs and submit them to the education and training departments. The education and training departments shall be responsible for compiling, preparing budgets, submitting for approval by competent authorities, and implementing in accordance with regulations.

Chapter V

IMPLEMENTATION

Article 12. Sources of Funding and Management of Funds

1. The funds for implementing the policies stipulated in this Decree include:

a) State budget including: local budget; central budget supporting localities in accordance with the Law on State Budget, Investment Law, and current guiding documents.

- Local budget implements policies stipulated in Articles 5, 8, 10, and 11 of this Decree.

- Central budget supports local budgets to implement policies stipulated in Articles 4, 7, and 9 of this Decree.

b) Socialized educational capital and other legally raised funds.

2. The preparation of budgets, management, utilization, and settlement of accounts for funding shall be carried out in accordance with current regulations of the Law on State Budget, Accounting Law, Investment Law, and current guiding documents.

Article 13. Responsibilities of Ministries and Sectors

1. Ministry of Education and Training

a) Lead and coordinate with relevant ministries and sectors to direct localities to implement the contents prescribed in this Decree;

b) Organize inspections and evaluations of the implementation of this Decree in accordance with regulations.

2. Ministry of Finance: Ensure funding for the implementation of policies prescribed in this Decree in accordance with current budget decentralization regulations.

3. Ministry of Planning and Investment: Lead the compilation and submission to the Government and Prime Minister of medium-term and annual investment plans to strengthen material infrastructure for kindergartens approved by competent authorities in accordance with the Investment Law and its implementing regulations.

4. Relevant ministries and sectors: Within their assigned functions and tasks, cooperate with the Ministry of Education and Training to direct localities to implement the contents prescribed in this Decree.

5. Request the Vietnam Fatherland Front Central Committee and its member organizations to cooperate in propaganda, mobilization, urging, supervision, and recommendations regarding the implementation of policies prescribed in this Decree within their assigned functions and tasks.

Article 14. Responsibilities of the People's Committee of provinces and centrally governed cities

1. Direct and guide the implementation of policies at the local level in accordance with this Decree; inspect and supervise the implementation and report annually on the implementation situation to the Ministry of Education and Training and relevant ministries and sectors.

2. Ensure funding for the implementation of policies in accordance with this Decree.

3. Prepare annual budget estimates, report to the Provincial People's Council to decide on measures to ensure financial resource balance for policy implementation at the local level; organize inspections, audits, and reviews of budget execution and settlement processes of subordinate budget units in accordance with the Law on State Budget, Investment Law, and current guiding documents.

Chapter VI

IMPLEMENTATION PROVISIONS

Article 15. Effective Date

1. This Decree takes effect from November 1, 2020.

2. Decree No. 06/2018/NĐ-CP dated January 5, 2018 of the Government prescribing policies to support lunch for preschool children and policies for kindergarten teachers ceases to be effective from the date this Decree takes effect.

3. Specifically, the policies for kindergarten teachers prescribed in Clause 1 of Article 7 and Clause 1 of Article 8 of Decree No. 06/2018/NĐ-CP dated January 5, 2018 of the Government prescribing policies to support lunch for preschool children and policies for kindergarten teachers shall continue to be implemented until the end of 2021.

Article 16. Responsibility for Implementation

1. The Minister of Education and Training shall organize the implementation of policies prescribed in this Decree.

2. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairmen of provincial and centrally-administered city People's Committees, and related organizations and individuals are responsible for enforcing this Decree./.