Circular No. 210/2015/TT-BTC on the use of state budget funds to purchase liability insurance for medical examination and treatment at public medical facilities

This Circular stipulates the use of state budget funds to support the purchase of liability insurance for medical examination and treatment at public medical facilities with low or no income from public services. The level of support is determined based on basic fees and additional fees according to the healthcare level.

Document No.210/2015/TT-BTC
Document typeCircular
Issuing authorityMinistry of Finance
Signed byHuỳnh Quang Hải — Thứ trưởng
Updated17/06/2026
SectorFinance
FieldUncategorized
Issued date30/12/2015
Effective date15/02/2016
Expiry date16/09/2024
StatusExpired
✦ Smart summary

This Circular stipulates the use of state budget funds to support the purchase of liability insurance for medical examination and treatment at public medical facilities with low or no income from public services. The level of support is determined based on basic fees and additional fees according to the healthcare level.

Scope of application

[1] Public medical facilities; [2] Medical practitioners working at these facilities; [3] Relevant agencies and units managing the use of funds from the state budget.

Key points

  • Public medical facilities are supported to purchase liability insurance from state budget funds (Article 3).
  • The level of support includes basic fees per facility per year and additional fees per person per year according to the healthcare level (Article 3).
  • Unspent funds for purchasing liability insurance may be transferred to the following year (Article 4.1).
  • Public medical facilities may use the development fund for public service activities to cover the additional cost when choosing higher insurance levels (Article 4.3).
  • Funds for purchasing liability insurance shall be accounted for in the state budget ledger as specified (Article 4.4).

🌐 Social impact of this document

  • Enhance protection of citizens' rights when seeking medical care at public facilities.
  • Financial burden for purchasing liability insurance is reduced for public healthcare facilities.
  • Private healthcare facilities may face difficulties in competition due to special support from the state budget for public facilities.

❓ Frequently asked questions

What are the basic fees per facility per year and additional fees per person per year?

For district level (including commune level): basic fee is 45,000,000 VND, additional fee is 132,000 VND per person per year; Provincial level: basic fee is 39,000,000 VND, additional fee is 165,000 VND per person per year; Central level: basic fee is 60,000,000 VND, additional fee is 242,000 VND per person per year.

Can public medical facilities use revenue from service activities to purchase liability insurance for employees?

Yes, the facility can use revenue from service activities to purchase liability insurance for employees when the number of staff exceeds the authorized limit (Article 4.2).

Can public medical facilities use the development fund for public service activities to purchase liability insurance?

Yes, the facility can use the development fund for public service activities to cover the additional cost when choosing higher liability insurance levels (Article 4.3).

When will the funds for purchasing liability insurance be transferred to the next year?

Unspent funds for purchasing liability insurance at the end of the year may be transferred to the next year for continued use (Article 4.1).

Must public medical facilities self-fund liability insurance when the service price already includes this cost?

No, the state budget does not provide funding for purchasing liability insurance if the service price already includes the cost of liability insurance (Article 4.5).

Full text

MINISTRY OF FINANCE

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 210/2015/TT-BTC
Hanoi, December 30, 2015

CIRCULAR

REGULATIONS ON THE USE OF STATE BUDGET FUNDS TO PURCHASE LIABILITY INSURANCE FOR MEDICAL EXAMINATION AND TREATMENT ACTIVITIES AT PUBLIC MEDICAL ESTABLISHMENTS

 Pursuant to the Law on Medical Examination and Treatment No. 40/2009/QH12 dated November 23, 2009;

Pursuant to the Government Decree No. 102/2011/NĐ-CP dated November 14, 2011 on liability insurance for medical examination and treatment;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013, promulgated by the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Administrative and Public Financial Affairs;

The Minister of Finance hereby stipulates the use of state budget funds to purchase liability insurance for medical examination and treatment activities at public medical establishments.

 Article 1. Scope of Regulation

This Circular stipulates the use of state budget funds to support the purchase of liability insurance for medical examination and treatment (hereinafter referred to as BHTN) at public medical establishments.

Article 2. Applicability

1. Public medical establishments that have been granted operating licenses in accordance with the Law on Medical Examination and Treatment and have low or no income from public services, classified as public service units whose regular expenses are guaranteed by the state budget.

2. Medical practitioners practicing in accordance with the laws on medical examination and treatment at the medical establishments specified in Clause 1 of this Article.

3. Agencies, units, organizations, and individuals related to the management and use of funds from the state budget to support the purchase of BHTN for public medical establishments as specified in Clause 1 of this Article.

Article 3. State Budget Support for Purchasing BHTN

1. Scope of insurance, level of insurance liability: Implemented in accordance with Article 78 of the Law on Medical Examination and Treatment, Articles 4 and 5 of the Government Decree No. 102/2011/NĐ-CP dated November 14, 2011 on liability insurance for medical examination and treatment.

2. Level of state budget support for purchasing BHTN (MHT):

MHT (including VAT) = Basic fee per establishment/year + additional fee per person/year x number of medical practitioners at the medical establishment.

Where:

- Specific basic fee per establishment/year and additional fee per person/year according to the table below:

Unit: thousand VND

Medical Establishment

Basic Fee per Establishment/Year Additional Fee per Person/Year
1 District level (including commune level) 45.000 132
2 Provincial level 39.000 165
3 Central level 60.000 242

- The number of medical practitioners at public medical establishments in a year shall not exceed the number of staff assigned by the competent authority in accordance with the law.

Article 4. Financial Management

1. The level of support for purchasing BHTN stipulated in Clause 2, Article 3 of this Circular serves as the basis for medical establishments to prepare annual budgets from the state budget for submission to the competent authority in accordance with the regulations. The process of preparing, implementing, and settling the budget from the state budget to support the purchase of BHTN follows the current regulations of the State Budget Law, Accounting Law, and guiding documents.

Any remaining funds from the state budget to support the purchase of BHTN at the end of the year that are not used can be carried over to the next year for continued use and shall not be used for other purposes.

For the year 2016, based on the level of support from the state budget stipulated in Clause 2, Article 3 of this Circular, medical establishments shall prepare the need for funds to purchase BHTN and submit it to the superior management agency. The superior management agency has the responsibility to review and consolidate and submit to the financial agency at the same level for consideration and supplementation according to the current state budget classification.

2. In cases where medical establishments organize service activities and must use staff beyond the number assigned by the competent authority, the unit may use revenue from service activities to purchase BHTN for employees, ensuring it is consistent with the BHTN needs and the financial resources of the unit.

3. In cases where medical establishments wish to choose a higher level of BHTN than the state budget support stipulated in Clause 2, Article 3 of this Circular, the unit may use funds from the development fund for public services (if available) to cover the additional cost.

4. Funds for purchasing BHTN for public medical establishments from the state budget (regular budget) and service revenue shall be recorded under Item 7750 "Other Expenditures," Sub-item 7758 "Other Supporting Expenditures" of the State Budget Ledger.

5. If the price of medical examination and treatment services regulated by the competent state authority already includes the cost of purchasing BHTN, the medical establishment shall be responsible for purchasing BHTN in accordance with the regulations from service revenue; the state budget will not provide support for purchasing BHTN for the establishment.

Article 5. Effective Date

1. This Circular takes effect from February 15, 2016.

2. During implementation, if there are any difficulties, units are requested to report to the Ministry of Finance for research, amendment, and supplementation to ensure compliance./.

 

DEPUTY MINISTER
DEPUTY MINISTER
(Signed)
Huynh Quang Hai

Original document (PDF)

Open PDF in a new tab ↗