Decree No. 81/2021/NĐ-CP stipulates the mechanism for collecting and managing tuition fees for educational institutions within the national education system and policies on exemption, reduction of tuition fees, and support for learning expenses; pricing of services in the field of education and training.

DECREE

Regulations on the mechanism for collecting and managing tuition fees for educational institutions within the national education system and policies on exemption, reduction of tuition fees, and support for learning expenses; service prices in the field of education and training.

Regarding tuition fees for educational institutions within the national education system and policies on exemption, reduction of tuition fees, and support for learning expenses; service prices in the field of education and training.

Based on the Law on Government Organization dated June 19, 2015; the Law Amending and Supplementing Certain Articles of the Law on Government Organization and the Law on Local Administration Organization dated November 22, 2019;

Based on the Ordinance on Preferential Treatment for Persons with Merit to the Revolution dated December 9, 2020;

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

Pursuant to the Law on Prices dated June 20, 2012;

Pursuant to the Higher Education Law dated June 18, 2012; the Law Amending and Supplementing Certain Provisions of the Higher Education Law dated November 19, 2018;

Pursuant to the Education Law dated June 14, 2019;

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

Based on Resolution No. 134/2020/QH14 dated November 17, 2020 of the National Assembly on continuing to implement the Resolutions of the National Assembly on thematic supervision and questioning during the 14th tenure and some Resolutions during the 13th tenure;

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

The Government promulgates this Decree stipulating the mechanism for collecting and managing tuition fees for educational institutions within the national education system and policies on exemption, reduction of tuition fees, and support for learning expenses; service prices in the field of education and training.

This Decree stipulates the mechanism for collecting and managing tuition fees for educational institutions within the national education system and policies on exemption, reduction of tuition fees, and support for learning expenses; service prices in the field of education and training.

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree applies to preschool children, students, trainees, research fellows (hereinafter collectively referred to as learners) currently studying at educational institutions within the national education system as prescribed by the Education Law, Higher Education Law, and Vocational Education Law; educational institutions within the national education system as prescribed by the Education Law, Higher Education Law, and Vocational Education Law, and related organizations and individuals.

Article 2. Applicability

1. Service prices in the field of education and training refer to the amount of money that users must pay for each service in the field of education and training, including: tuition fees (according to levels of education and training programs) and prices of other services in the field of education and training (admission service price; quality assurance service price; price of issuing various types of diplomas and certificates; training support service price, human resource supply through the development of strategies, policies, planning, and human resource training plans according to social needs; demand analysis and forecasting service price through connecting training institutions with labor users to exploit resources for human resource training activities; teacher and education management cadre training service price; advisory service price for organizations and individuals to develop human resource development plans and participate in training to develop necessary skills for learners; prices of services supporting education and training activities).

Article 3. Explanation of Terms

2. Tuition fees are the amount of money that learners must pay to cover part or all of the costs of education and training services. The level of tuition fees is determined according to the schedule ensuring the cost of education and training services as prescribed in this Decree.

3. Quality assurance in education under this Decree includes quality assurance for preschool education institutions, regular education institutions, general education institutions, higher education institutions, quality assurance for higher education training programs according to domestic quality assessment standards issued by the Minister of Education and Training, and quality assurance for vocational education institutions and vocational education training programs at various levels according to standards issued by the Minister of Labor, Invalids and Social Affairs (hereinafter referred to as domestic standard quality assurance) or according to quality assessment standards of foreign education quality assurance organizations recognized to operate in Vietnam (hereinafter referred to as foreign standard quality assurance).

3. Quality assessment under this Decree includes quality assessment for preschool education institutions, regular education institutions, general education institutions, higher education institutions, quality assessment for training programs of higher education institutions according to domestic quality evaluation standards issued by the Minister of Education and Training, and quality assessment for vocational education institutions, quality assessment for training programs at various levels of vocational education according to standards issued by the Minister of Labor, Invalids and Social Affairs (hereinafter referred to as domestic standard assessment) or according to quality evaluation standards of foreign educational quality assessment organizations recognized to operate in Vietnam (hereinafter referred to as foreign standard assessment).

Article 4. State Management of Service Prices in the Field of Education and Training

1. The Ministry of Education and Training, the Ministry of Labor, Invalids and Social Affairs shall take the lead and coordinate with the Ministry of Finance and other relevant ministries and sectors to perform state management functions over tuition fees and prices of other services in the field of education and training:

a) Guide procedures and develop, review, and issue economic and technical norms, methods for determining tuition fees and prices of other services in the field of education and training applicable throughout the field of education and training according to the level of management authority;

b) Decide on the method of assigning tasks, ordering, and tendering for the supply of products and services in the field of education and training within the list of public services using state budget funds from the central budget according to the assigned management scope; decide on the price of ordered services in the field of education and training within the list of public services using the central budget according to the assigned management scope.

2. Ministries and ministerial-level agencies, within their respective duties and authorities, shall perform state management over tuition fees and prices of other services in the field of education and training; issue economic and technical norms, cost standards or cooperate with the Ministry of Education and Training and the Ministry of Labor, Invalids and Social Affairs to develop and issue economic and technical norms for specialized professions; decide on the method of assigning tasks, ordering, and tendering for the supply of products and services in the field of education and training from the central budget; decide on the price of ordered services in the field of education and training within the list of public services using the central budget for services under their assigned management scope.

3. Provincial People's Committees shall perform state management over tuition fees and prices of other services in the field of education and training; issue economic and technical norms, cost standards applicable in the field of education and training for services without established economic and technical norms under local management authority; decide on the method of assigning tasks, ordering, and tendering for the supply of products and services in the field of education and training; decide on the price of ordered services in the field of education and training within the list of public services using the local state budget under their management authority. Provincial People's Committees shall submit to the Provincial People's Council for decision on the framework or level of tuition fees for preschool and public general education; specify detailed lists of revenue items and levels, management mechanisms for revenues and expenditures for educational support services in public educational institutions according to their management authority for application at the local level.

4. Heads of educational institutions within the national education system shall publicly disclose and explain to society the basis and methods for determining and pricing services in the field of education and training for services where the unit sets the price level, report to competent authorities as prescribed.

Article 5. Principles for Determining Service Prices in the Field of Education and Training

1. Service prices in the field of education and training shall be determined in accordance with laws on prices and government regulations on the self-financing mechanism of public service units.

2. Service prices in the field of education and training shall be adjusted according to a suitable schedule corresponding to the quality of education and training services, but the rate of increase in service prices shall not exceed 15% per year.

Article 6. Pricing methods and authority to price services in the field of education and training

The pricing methods and the agencies authorized to price services in the field of education and training shall be determined in accordance with the provisions of the Law on Prices, the Education Law, the Higher Education Law, the Vocational Education Law, guiding documents for implementation, and the Government's regulations on the self-management mechanism of public service units.

Article 7. Pricing schedule for services in the field of education and training

1\. The pricing schedule for services in the field of education and training shall be implemented in accordance with the Government's regulations on the self-management mechanism of public service units.

2\. Tuition fees shall be implemented according to the schedule for fully covering costs as stipulated in Articles 9, 10, and 11 of this Decree.

3\. Based on the State's education development policy and the actual situation of each locality, the People's Committee of the province shall submit to the Provincial People's Council for consideration and decision to allow preschool education institutions, general education institutions in areas with high potential for socialization, and preschool education institutions, general education institutions within universities, colleges, and research institutes to proactively implement the schedule for fully covering costs in the price of educational and training services commensurate with the quality of education and training; while ensuring the implementation of compulsory education goals as prescribed by the Education Law and guiding documents.

Chapter II

PROVISIONS ON TUITION FEES

Article 8. Principles for Determining Tuition Fees

1\. For public preschool education and general education institutions.

The level of tuition fees shall be established based on the principle of sharing between the state and students, in line with the economic and social conditions of each residential area, the actual contribution capacity of the people, the rate of increase in the consumer price index, annual economic growth rate, the schedule for pricing educational and training services as prescribed, and ensuring educational quality.

2\. For public vocational education institutions.

a\. Public vocational education institutions that partially self-fund their regular expenses and those fully funded by the state (hereinafter referred to as public vocational education institutions not yet self-funding regular expenses) shall determine tuition fees not exceeding the ceiling set out in point a, Clause 1 and point a, Clause 2 of Article 10 of this Decree;

b\. Public vocational education institutions that fully self-fund their regular expenses shall determine tuition fees for each program based on a ratio adjustment compared to the ceiling set for public vocational education institutions not yet self-funding regular expenses as prescribed in Clause 2 of Article 10 of this Decree;

c\. Public vocational education institutions that fully self-fund both regular expenses and investment expenses may independently determine tuition fees to cover costs and accumulate funds in accordance with the Vocational Education Law and other related documents.

3\. Tuition fees for public higher education institutions.

a\. Public higher education institutions that partially self-fund their regular expenses and those fully funded by the state (hereinafter referred to as public higher education institutions not yet self-funding regular expenses) shall determine tuition fees not exceeding the ceiling set out in point a, Clause 1 and point a, Clause 2 of Article 11 of this Decree;

b\. Public higher education institutions that fully self-fund both regular expenses and investment expenses, and those that fully self-fund regular expenses shall determine tuition fees for each program based on a ratio adjustment compared to the ceiling set for public higher education institutions not yet self-funding regular expenses as prescribed in Clause 2 of Article 11 of this Decree;

c) For higher education programs at public higher education institutions that meet the quality standards for program accreditation as prescribed by the Ministry of Education and Training or meet international quality standards or equivalents, such institutions may independently determine tuition fees for those programs based on economic and technical norms issued by the institution, publicly explaining and justifying them to students and society..

4\. For private and non-state-owned education institutions.

a\. Private and non-state-owned education institutions have the right to independently establish tuition fee levels and prices for other educational and training services (excluding services priced by the state) to ensure cost recovery and reasonable accumulation, and are responsible for publicly disclosing and justifying tuition fee levels and prices for services they decide to students and society;

b\. Private and non-state-owned education institutions must explain average educational and training costs per student, annual tuition fee levels, total tuition fees for the entire primary education cycle, and total tuition fees for the entire higher education program; explain the schedule and percentage increases in tuition fees for subsequent years (no more than 15% annually for higher education; no more than 10% annually for preschool and general education), and publicly disclose them in accordance with the law and justify them to students and society;

c\. Students eligible for exemption, reduction, or support for tuition fees at private and non-state-owned education institutions shall be reimbursed up to the level of tuition fees for students at public institutions not yet self-funding regular expenses in the locality;

d\. The People's Committee of the province shall base its criteria for determining areas lacking public schools on the economic and social development conditions of the locality, the requirements of the primary education program, the scale of primary school students in the locality, and the class size standard for primary education as prescribed, and submit these criteria to the Provincial People's Council for approval. It shall also decide on the amount of support for tuition fees for primary school students at private schools in areas lacking public schools on an annual basis; the funding for supporting tuition fees shall be provided from the state budget in accordance with the State Budget Law and implementing guidelines.

Article 9. Tuition fees for preschool and general education

1. Tuition fee framework for the 2021-2022 academic year

Based on the actual situation of the locality, the Provincial People's Council decides on the tuition fee framework or specific tuition fees but shall not exceed the maximum ceiling of the tuition fee framework or the specific tuition fees established by the Provincial People's Council for the 2020-2021 academic year for each educational level and each area under the management authority of the locality.

2. Tuition fee framework for the 2022-2023 academic year

a) The tuition fee framework (floor rate - ceiling rate) for public preschool and general education institutions that have not yet self-sufficiently covered their regular expenses is as follows:

Unit: thousand VND/student/month

The Provincial People's Council bases its decision on the above regulations to determine the tuition fee framework or specific tuition fees for public preschool and general education institutions within its jurisdiction and decides on the classification of regions within its territory for the application of tuition fees by educational institutions.

The tuition fee framework for public primary schools stipulated in this point serves as the basis for the Provincial People's Council to decide on the amount of financial support for private primary school students in areas lacking public primary schools and for private primary school students who are eligible for tuition fee exemptions or reductions according to regulations.

b) The ceiling of the tuition fee framework for public preschool and general education institutions that have self-sufficiently covered their regular expenses: Maximum twice the ceiling of the tuition fee at point a of this clause;

c) The ceiling of the tuition fee framework for public preschool and general education institutions that have self-sufficiently covered both regular expenses and investment costs: Maximum 2.5 times the ceiling of the tuition fee at point a of this clause;

d) Public preschool and general education institutions that have self-sufficiently covered regular expenses or both regular expenses and investment costs and have achieved the quality standards set by the Ministry of Education and Training may independently determine their tuition fees based on economic and technical norms and cost standards issued by the institution; submit to the provincial People's Committee for approval by the Provincial People's Council to approve the tuition fees..

3. Tuition fee framework from the 2023-2024 academic year onwards

a) From the 2023-2024 academic year onwards, the tuition fee framework will be adjusted according to a suitable ratio in line with the local socio-economic conditions, the rate of increase in the consumer price index, annual economic growth rate, and people's ability to pay, but not exceeding 7.5% per year;

b) Based on the tuition fee framework stipulated in point a of this clause, the provincial People's Committee submits to the Provincial People's Council to decide on specific tuition fees but not exceeding the prescribed ceiling.

4. In areas with high potential for socialization, based on national education development policies and the actual situation of the locality, the provincial People's Committee submits to the Provincial People's Council to consider and decide on the tuition fee framework or specific tuition fees for public preschool and general education institutions (including preschool and general education institutions established by universities, colleges, and research institutes) based on economic and technical norms and cost standards issued by competent authorities, ensuring that the tuition fees correspond to the quality of educational services while also ensuring the implementation of compulsory education goals as prescribed by the Education Law and guiding documents.

5. For online learning (distance learning), the provincial People's Committee submits to the Provincial People's Council to specifically regulate the tuition fees for public educational institutions based on their actual reasonable additional costs, up to the level of tuition fees already established for such institutions.

6. For continuing education institutions and other training institutions implementing general education programs, they may apply tuition fees equivalent to those of public general education institutions at the same level in the locality. For other types of continuing education, the provincial People's Committee submits to the Provincial People's Council to approve specific tuition fees appropriate to each type of training and the actual conditions of each locality.

Article 10. Tuition fees for vocational education

1. The ceiling of tuition fees for the academic year 2021-2022:

The ceiling of tuition fees for the academic year 2021-2022 for training programs of public vocational education institutions shall be applied at the same level as the ceiling of tuition fees for public vocational education institutions regulated by the State for the academic year 2020-2021, specifically as follows:

a) The ceiling of tuition fees for higher vocational training programs (college and intermediate level) at public vocational education institutions that have not self-financed recurrent expenditures and investments is as follows:

Unit: thousand VND/student/month

b) The ceiling of tuition fees for higher vocational training programs (college and intermediate level) at public vocational education institutions that have self-financed recurrent expenditures and investments is as follows:

Unit: thousand VND/student/month

2. The ceiling of tuition fees from the academic year 2022-2023 to the academic year 2025-2026 is as follows:

a) For public vocational education institutions that have not self-financed recurrent expenditures:

Based on the list of training fields and professions at the fourth level (college and intermediate level) specified by the Minister of Labor, Invalids and Social Affairs, the ceiling of tuition fees will be determined according to economic and technical norms and calculated according to a schedule until the academic year 2025-2026. The ceiling of tuition fees is as follows:

Unit: thousand VND/student/month

b) For public vocational education institutions that have self-financed recurrent expenditures: The maximum tuition fee shall not exceed twice the tuition fee prescribed in point a, Clause 2 of this Article;

c) For public vocational education institutions that have self-financed recurrent expenditures and investments: They are authorized to independently establish and decide on tuition fees according to the provisions of the Vocational Education Law and other relevant documents;

d) For high-quality training programs (including programs transferred from foreign countries for vocational education), vocational education institutions are authorized to independently decide on tuition fees for such programs based on economic and technical norms ensuring sufficient coverage of training costs, with accumulation, and implementing transparency before enrollment;

đ) For training programs that have achieved accreditation standards at public vocational education institutions that have self-financed recurrent expenditures, partially self-financed recurrent expenditures, and those fully financed by the State, the maximum tuition fee shall not exceed 2.5 times the tuition fee prescribed in point a, Clause 2 of this Article.

3. Tuition fees for training through part-time study; distance learning are determined based on reasonable actual costs, with the collection rate not exceeding 150% of the tuition fee for full-time training programs.

4. Tuition fees for training programs conducted via online learning: Vocational education institutions determine the fees based on reasonable actual costs, with the maximum being equal to the tuition fees for direct training programs.

5. Tuition fees for primary-level training programs, regular training programs, skill development programs, and short-term training programs are established and set by vocational education institutions based on mutual agreement between students and institutions, ensuring transparency, accountability, and responsibility to students and society.

6. Tuition fees for vocational education based on credit hours, modules:

a) The tuition fee for one credit hour or module is determined based on the total tuition fee for the entire course according to the training field and profession, and the total number of credit hours or modules for the entire course, using the following formula:

b) In cases where the duration exceeds the prescribed period of the training program, the tuition fee for credit hours is recalculated from the time of overage based on actual study time, adhering to the principle of covering costs and ensuring transparency with students;

c) In cases of second bachelor's degree studies, only the tuition fees for actually studied credit hours or modules according to the training program need to be paid.

7. Regulations on tuition fee collection for public vocational education institutions: Based on the tuition fee ceilings specified above corresponding to each academic year, characteristics and nature of the institution, requirements for developing training fields and professions, training forms, and practical conditions, heads of public vocational education institutions shall specify specific tuition fees for training fields and professions under their management and publicly announce them for the entire course.

8. For vocational education institutions directly managed by economic organizations and state-owned enterprises: Heads of vocational education institutions shall specify annual tuition fees for each training field and profession but shall not exceed the tuition fee ceilings stipulated in points b, Clause 1 and b, Clause 2 of this Article.

The state budget shall provide subsidies for tuition fees for students who are exempted or granted reductions in tuition fees studying at vocational education institutions directly managed by economic organizations and state-owned enterprises, according to the tuition fee ceilings applicable to public vocational education institutions that have not self-financed recurrent expenditures as stipulated in points a, Clause 1 and a, Clause 2 of this Article.

9. Public vocational education institutions may establish tuition fees for retake courses. The maximum retake tuition fee shall not exceed the tuition fee ceiling prescribed in this Decree. In cases of organizing separate courses based on student needs, the fees shall be agreed upon between the student and the vocational education institution, ensuring sufficient coverage of costs.

9. Public vocational education institutions are regulated to set tuition fees for retake cases. The maximum retake tuition fee shall not exceed the ceiling tuition fee stipulated in this Decree. In cases where training is organized separately based on learners' needs, the fee will be agreed upon between the learner and the vocational education institution on the basis of covering all costs.

10. Foreign students participating in training programs at vocational education institutions shall pay tuition fees according to the rates set by such institutions or as stipulated in agreements or cooperation arrangements with foreign entities.

Article 11. Tuition Fees for Higher Education

1. The ceiling of tuition fees for the academic year 2021-2022:

The maximum tuition fee for the 2021-2022 academic year for training programs at public higher education institutions shall be applied at the same level as the maximum tuition fee for public higher education institutions regulated by the State for the 2020-2021 academic year, specifically as follows:

a) The maximum tuition fee for undergraduate training programs at public higher education institutions that have not yet self-funded their regular expenses and investments is as follows:

Unit: thousand VND/student/month

b) The maximum tuition fee for undergraduate training programs at public higher education institutions that have self-funded their regular expenses and investments is as follows:

Unit: thousand VND/student/month

2. Tuition fees from the 2022-2023 academic year to the 2025-2026 academic year are as follows:

a) The maximum tuition fee for public higher education institutions that have not yet self-funded their regular expenses is as follows:

Unit: thousand VND/student/month

b) Public higher education institutions that have self-funded their regular expenses: The tuition fee shall be determined at a maximum of twice the maximum tuition fee specified in point a of this clause corresponding to each group and each academic year;

c) Public higher education institutions that have self-funded both regular expenses and investments: The tuition fee shall be determined at a maximum of 2.5 times the maximum tuition fee specified in point a of this clause corresponding to each group and each academic year;

d) For higher education programs at public higher education institutions that meet the quality standards for program accreditation as prescribed by the Ministry of Education and Training or meet international quality standards or equivalents, such institutions may independently determine tuition fees for those programs based on economic and technical norms issued by the institution, publicly explaining and justifying them to students and society..

3. The maximum tuition fee for master's and doctoral training programs at public higher education institutions shall be determined based on the maximum tuition fee for undergraduate training programs as stipulated in clauses 1 and 2 of this Article multiplied by a factor of 1.5 for master's programs and 2.5 for doctoral programs corresponding to each training group and each academic year according to the degree of autonomy.

4. The tuition fee for part-time and distance learning training programs shall be determined based on actual reasonable costs with a collection rate not exceeding 150% of the regular program tuition fee.

5. In the case of online learning, higher education institutions shall determine the tuition fee based on actual reasonable costs incurred, up to the level of the tuition fee of the corresponding higher education institution for each group according to the degree of autonomy.

6. Tuition fees for continuing education programs; short-term training and certification services must comply with the industry and field of training of each institution as prescribed by law, and the institutions shall independently calculate and set the collection rates based on mutual agreement between the learners and the educational institutions, ensuring transparency and accountability to the learners and society.

7. Tuition fees for other short-term training and certification programs shall be collected based on the cost agreement between the educational institution and the learner.

8. Tuition fees for undergraduate credit-based and modular training programs:

a) The tuition fee for one credit hour or module is determined based on the total tuition fee for the entire course according to the training field and profession, and the total number of credit hours or modules for the entire course, using the following formula:

b) In cases where the duration exceeds the prescribed period of the training program, the tuition fee for credit hours is recalculated from the time of overage based on actual study time, adhering to the principle of covering costs and ensuring transparency with students;

b) In cases where the study period exceeds the prescribed duration of the training program, the credit-based tuition fee shall be recalculated from the date of the extension based on actual study time, following the principle of cost recovery and transparency with the learners;

c) In cases of second bachelor's degree training, the tuition fee shall be paid for credits actually studied according to the training program;

9. Regulations on tuition fees for public higher education institutions: Based on the maximum tuition fee regulations stipulated in this Article corresponding to each academic year, the characteristics and nature of the unit, requirements for developing training professions, training forms, and practical conditions, the Directors of National Universities, Regional Universities, and Heads of public higher education institutions shall proactively set specific tuition fee collection rates for units and training programs under their management authority.

10. For public higher education institutions directly managed by economic organizations and state-owned enterprises: The Heads of these institutions shall set the annual tuition fee collection rates for each training program but shall not exceed the maximum tuition fee stipulated in points b of clause 1 and c of clause 2 of this Article.

The state budget shall provide tuition fee subsidies for learners who are exempted or granted reduced tuition fees and are studying at public higher education institutions directly managed by economic organizations and state-owned enterprises, according to the maximum tuition fee for public higher education institutions that have not yet self-funded their regular expenses as stipulated in points a of clause 1 and a of clause 2 of this Article.

11. Public higher education institutions may set tuition fees for retake courses. The maximum retake tuition fee shall not exceed the maximum tuition fee stipulated in this Decree, appropriate to each type of unit. In cases of organizing separate retake courses based on learner needs, the collection rate shall be agreed upon between the learner and the public higher education institution based on sufficient cost recovery.

12. Foreign undergraduate students, graduate students, and doctoral candidates studying at public higher education institutions shall pay tuition fees according to the rates set by the higher education institution or as stipulated in agreements or cooperation arrangements with foreign entities.

Chapter III

COLLECTION, MANAGEMENT AND USE OF TUITION FEES

Article 12. Collection of Tuition Fees

1. Tuition fees shall be collected on a monthly basis; if students voluntarily agree, educational institutions may collect tuition fees once for the entire semester or academic year. For continuing education centers, regular training centers, and short-term training courses, tuition fees shall be collected based on the actual number of months of study. For preschool education and general education institutions, tuition fees shall be collected for a maximum of nine months per year. For higher education and vocational education institutions, tuition fees shall be collected for a maximum of ten months per year.

2. In cases of natural disasters, epidemics, or other force majeure events, tuition fees shall be collected based on the actual number of months of study (including time spent organizing online teaching or arranging make-up classes at the institution); no tuition fees shall be collected during periods when teaching is not organized. The level of tuition fee collection must ensure the principle of being based on the actual number of months of study and necessary costs to organize teaching but shall not exceed the total tuition fee revenue calculated based on the maximum number of months in one academic year (a maximum of nine months per year for preschool and general education institutions and a maximum of ten months per year for higher education and vocational education institutions), and must be publicly disclosed at the beginning of each academic year in educational institutions. The People's Committee of the province shall submit to the People's Council for decision the specific time of collection and level of tuition fees for public preschool and general education institutions within their jurisdiction; the heads of higher education and vocational education institutions shall stipulate the time of collection and level of tuition fees in cases of natural disasters, epidemics, or other force majeure events.

3. In cases where credit-based teaching and learning systems are implemented, educational institutions may convert to collect tuition fees based on credits, however, the total tuition fees collected based on credits for the entire course shall not exceed the level of tuition fees prescribed for the course if collected annually.

4. Educational institutions have the responsibility to organize the collection of tuition fees and deposit them into commercial banks or State Treasury for management and use. In cases where cash tuition fees are collected, units must periodically process the transfer (deposit) of all remaining cash tuition fees into their accounts at the State Treasury or commercial banks for management according to regulations.

Article 13. Management and Use of Tuition Fees

1. Publicly funded educational institutions shall use tuition fees in accordance with the Government's regulations on the self-management financial mechanism of public service units and consolidate them into the annual financial reports of the educational institution as prescribed by law.

2. Privately funded and privately operated educational institutions shall use tuition fees based on the principle of self-assurance of income and expenditure and bear responsibility for financial management of their activities. They shall organize accounting work, pay taxes, and fulfill other financial obligations as prescribed by law.

3. Educational institutions shall manage income and expenditures from tuition fees according to accounting, auditing, tax, and financial transparency regulations; they shall comply with inspection and audit requirements from financial authorities and educational management bodies with authority and bear legal responsibility for the accuracy and truthfulness of provided information and documents.

4. Before enrolling or admitting students, educational institutions must announce and disclose tuition fee levels, training costs for each academic year and grade level for preschool and general education, and the tuition fee increase schedule (if any) for each academic year and projected for the entire course for higher education.

5. Educational institutions have the responsibility to publicly disclose and explain training costs, tuition fee levels, tuition fee increase schedules for each academic year and grade level, and course; publicly disclose quality assurance conditions as prescribed; publicly disclose tuition fee exemption and reduction policies and levels of tuition fee exemptions and reductions in cases of natural disasters, epidemics, or other force majeure events.

Chapter IV

POLICIES ON TUITION FEE EXEMPTIONS AND REDUCTIONS, SUPPORT FOR TRAINING COSTS

SUPPORT FOR TUITION PAYMENTS

METHODS OF DISBURSEMENT

Section 1

POLICIES ON TUITION FEE EXEMPTIONS AND REDUCTIONS, SUPPORT FOR TRAINING COSTS

SUPPORT FOR TUITION PAYMENTS

Article 14. Subjects Not Required to Pay Tuition Fees

1. Elementary school students at public schools.

2. Individuals studying specialized fields that meet the requirements for economic and social development, national defense, and security as stipulated by the Higher Education Law. Specialized fields are specified by the Prime Minister.

Article 15. Subjects Exempted from Tuition Fees

1. Subjects as prescribed in the Preferential Treatment Ordinance for Those Contributing to the Revolution if they are currently enrolled in educational institutions within the national education system.

2. Preschool children and students with disabilities.

3. Preschool children and primary school students under 16 years old without a source of support, and individuals aged 16 to 22 years old who are enrolled in secondary education or undergraduate programs and are recipients of monthly social assistance benefits as provided for in Clause 1 and Clause 2, Article 5 of Decree No. 20/2021/NĐ-CP dated March 15, 2021 of the Government on social assistance policies for beneficiaries of social protection. Individuals studying intermediate and advanced vocational levels who are orphans and have no place to rely on, as stipulated by the Vocational Education Law.

4. Preschool children and secondary school students, learners studying at regular education centers following the general education curriculum whose father or mother or both parents or grandparents (in cases living with grandparents) belong to households classified as poor according to the Prime Minister's regulations.

5. Preschool children aged five in particularly difficult communes/villages, ethnic minority areas and mountainous regions, particularly difficult coastal and island areas, as defined by competent authorities.

6. Preschool children aged five not falling under the category specified in Clause 5 of this Article shall be exempt from tuition fees starting from the 2024-2025 academic year (effective from September 1, 2024).

7. Preschool children and secondary school students, learners studying at regular education centers following the general education curriculum who are biological or legally adopted children of non-commissioned officers and soldiers on active duty, as stipulated in Clause 2, Article 6 of Decree No. 27/2016/NĐ-CP dated April 6, 2016 of the Government on certain benefits and policies for non-commissioned officers and soldiers on active duty, discharged soldiers, and their relatives.

8. Secondary school students in particularly difficult communes/villages, ethnic minority areas and mountainous regions, particularly difficult coastal and island areas, as defined by competent authorities shall be exempt from tuition fees starting from the 2022-2023 academic year (effective from September 1, 2022).

9. Secondary school students not falling under the category specified in Clause 8 of this Article shall be exempt from tuition fees starting from the 2025-2026 academic year (effective from September 1, 2025).

10. Students in the special admission program (including secondary school students admitted to vocational residential training programs lasting three months or more) as stipulated by the Government's regulations on the special admission system to higher education and vocational education institutions within the national education system.

11. Students at boarding secondary schools for ethnic minorities, preparatory universities, and preparatory university departments.

12. Students studying at vocational education and higher education institutions for ethnic minorities whose father or mother or both parents or grandparents (in cases living with grandparents) belong to households classified as poor or near-poor according to the Prime Minister's regulations.

13. University students majoring in Marxism-Leninism and Ho Chi Minh Thought.

14. Students, postgraduate learners, and doctoral candidates studying in one of the specialized fields of Labor, Tuberculosis, Mental Health, Forensic Medicine, Forensic Psychiatry, and Pathological Anatomy at public health training institutions based on state orders.

15. Ethnic minority students belonging to particularly small ethnic groups as stipulated in Clause 1, Article 2 of Decree No. 57/2017/NĐ-CP dated May 9, 2017 of the Government on preferential enrollment policies and study support for preschool children, students, and university students from particularly small ethnic groups in economically and socially disadvantaged or extremely disadvantaged areas according to current regulations of competent authorities.

16. Individuals participating in programs and projects exempted from tuition fees as stipulated by the Government.

17. Individuals who have completed secondary school and continue their studies at the intermediate level.

18. Individuals studying at intermediate, advanced, and other vocational levels in fields and trades that are difficult to recruit but are in demand according to the list specified by the Ministry of Labor, Invalids, and Social Affairs.

19. Individuals studying specialized fields that meet the requirements for economic and social development, national defense, and security as stipulated by the Vocational Education Law. Specialized fields are specified by the Prime Minister.

Article 16. Subjects eligible for reduced tuition fees and financial support for tuition payments

1. The subjects eligible for a 70% reduction in tuition fees include:

a) Students studying traditional arts and special fields at vocational education institutions, public and private higher education institutions that offer cultural and artistic programs including: Traditional national drama and music performers, Hue traditional musicians, Southern Vietnamese folk music performers, stage drama and opera actors, folk song performance artists, Ca Tru art performers, Bai Choi art performers, traditional musical instrument performers;

b) Students studying court music, Cheo opera, Tuong opera, Cai Luong opera, dance, and circus; certain heavy, hazardous, and dangerous trades in vocational education as specified in the list of heavy, hazardous, and dangerous trades by the Ministry of Labor, Invalids and Social Affairs;

c) Preschool children and students from ethnic minority groups (excluding very small ethnic minorities) living in particularly difficult communes/villages, villages in mountainous areas and ethnic regions classified as Region III, and particularly difficult coastal and island areas according to the regulations of competent authorities.

2. The subjects eligible for a 50% reduction in tuition fees include:

a) Preschool children and students whose parents are civil servants, government employees, or workers and who have a parent suffering from work-related accidents or occupational diseases and receiving regular allowances;

b) Preschool children and primary school students, learners attending regular educational facilities following the general education program with a parent or both parents or grandparents (in cases where they live with grandparents) belonging to near-poor households as defined by the Prime Minister.

3. Subjects eligible for financial support for tuition payments: Primary school students in private educational facilities in areas without sufficient public schools supported by the State for tuition payments.

Article 17. Temporary Exemption from Tuition Fees

When natural disasters, epidemics, or other force majeure events are announced by authorized agencies; depending on the extent and scope of damage, the People's Committee of the province shall submit to the People's Council of the province for consideration and decision to temporarily exempt tuition fees for preschool children and public primary school students, and learners attending regular educational facilities following the general education program in disaster-stricken areas, epidemic zones, and areas affected by force majeure events.

Article 18. Subjects Eligible for Study Support Costs

1. Preschool children and primary school students, and learners attending regular educational facilities following the general education program who are orphaned.

2. Preschool children and primary school students, and learners attending regular educational facilities following the general education program who are disabled.

3. Preschool children and primary school students, and learners attending regular educational facilities following the general education program whose parents belong to poor households as defined by the Prime Minister.

4. Preschool children and primary school students, and learners attending regular educational facilities following the general education program living in particularly difficult communes/villages, villages in mountainous areas and ethnic regions classified as Region III, and particularly difficult coastal and island areas according to the regulations of competent authorities.

Section 2

PROCEDURES FOR IMPLEMENTATION OF POLICIES ON EXEMPTION AND REDUCTION OF TUITION FEES AND METHODS OF PAYMENT

PROCEDURES FOR IMPLEMENTATION OF POLICIES ON EXEMPTION AND REDUCTION OF TUITION FEES AND METHODS OF PAYMENT

Article 19. Documents for procedures to implement exemptions and reductions in tuition fees and support for educational expenses for students at preschools, primary and secondary schools, continuing education institutions, vocational training institutions, and universities, support for tuition fee payments for students at preschools, primary and secondary schools, continuing education institutions, vocational training institutions, and universities

1. Documents:

a) Application forms for exemption and reduction of tuition fees and support for educational expenses, support for tuition fee payments:

- For subjects eligible for exemption and reduction of tuition fees at preschools, primary and secondary schools, and continuing education institutions: Form according to Appendix II; for private elementary school students receiving support for tuition fee payments: Form according to Appendix VI;

- For subjects eligible for support for educational expenses at preschools, primary and secondary schools, and continuing education institutions: Form according to Appendix III;

- For subjects eligible for exemption and reduction of tuition fees at public vocational training institutions and universities: Form according to Appendix V; for subjects eligible for exemption and reduction of tuition fees at private vocational training institutions and universities: Form according to Appendix VII.

b) Certified copies or copies with original documents for comparison or copies from the original records of documents proving eligibility for exemption and reduction of tuition fees and support for educational expenses for the following subjects:

- Confirmation letter from the management agency of persons with meritorious service for subjects specified in Clause 1, Article 15 of this Decree;

- Disability certificate issued by the People's Committee of the commune or Decision on social assistance issued by the Chairman of the People's Committee of the district for subjects specified in Clause 2, Article 15 of this Decree;

- Decision on social assistance issued by the Chairman of the People's Committee of the district for subjects specified in Clause 3, Article 15 of this Decree;

- Poverty confirmation letter issued by the People's Committee of the commune for subjects specified in Clause 4, Article 15 of this Decree;

- Certificate confirming eligibility for free tuition fees under Decree No. 27/2016/NĐ-CP dated April 6, 2016 of the Government regarding certain benefits and policies for non-commissioned officers, soldiers serving in active duty, discharged soldiers, and their dependents, and guidance documents of the Ministry of National Defense for subjects specified in Clause 7, Article 15 of this Decree;

- Birth certificate and poverty or near-poverty confirmation letter issued by the People's Committee of the commune for subjects specified in Clause 12, Article 15 of this Decree;

- Birth certificate and household registration book or confirmation letter from the police authority about permanent residence registration (in case the household registration book is lost) for subjects specified in Clauses 5, 8, 15 of Article 15 and Point c, Clause 1 and Clause 3 of Article 16 of this Decree. From the academic year 2024-2025 (from September 1, 2024), subjects specified in Clauses 5, 6 of Article 15 of this Decree only need to submit birth certificates, and from the academic year 2025-2026 (from September 1, 2025), subjects specified in Clauses 8, 9 of Article 15 of this Decree only need to submit birth certificates;

- Secondary school graduation certificate or temporary graduation confirmation letter for subjects specified in Clause 17, Article 15 of this Decree;

- Monthly allowance receipt of father or mother injured in work accidents or suffering from occupational diseases issued by the social insurance organization for subjects specified in Point a, Clause 2, Article 16 of this Decree;

- Near-poverty confirmation letter issued by the People's Committee of the commune for subjects specified in Point b, Clause 2, Article 16 of this Decree.

c) For preschool children and primary and secondary school students, learners studying at continuing education institutions under the general education program who are both eligible for exemption and reduction of tuition fees and support for educational expenses, they only need to prepare one set of relevant documents mentioned above along with the application form (Appendix IV) of this Decree.

d) Students eligible for exemption and reduction of tuition fees and support for educational expenses only need to prepare one set of documents submitted once for the entire period of study. However, for students from poor or near-poor households, they must submit supplementary poverty or near-poverty confirmation letters at the beginning of each semester to serve as the basis for considering exemption and reduction of tuition fees and support for educational expenses for the next semester.

đ) In cases where students have a citizen identification card and are assigned a personal identification number, information about their place of permanent residence can be obtained through data sharing between the civil registry system and educational institutions, Education and Training Departments, Provincial Education and Training Departments, Labor, Invalids, and Social Affairs Departments, Finance Departments, and Provincial Finance Departments. Therefore, parents (or guardians) of preschool children, primary and secondary school students, learners at continuing education institutions, and students at vocational training and university institutions do not need to submit "Birth Certificates" and "Permanent Household Registration Books."

"2. Implementation procedures:"

Within 45 working days from the start of the academic year, parents (or guardians) of preschool children, primary and secondary school students, learners at continuing education institutions, and students at vocational training and university institutions who are eligible for exemption and reduction of tuition fees and support for educational expenses must submit the application form (according to Appendix II; Appendix III; Appendix IV; Appendix V; Appendix VI, Appendix VII of this Decree) and certified copies or copies with original documents for comparison or copies from the original records of one of the documents specified in Clause 1 of this Article to prove eligibility for exemption and reduction of tuition fees and support for educational expenses to the educational institution in person, by mail, or through electronic transaction systems.

3. Responsibilities for reviewing and verifying documents:

a) For preschools, primary and secondary schools, and continuing education institutions under the Education and Training Department: Within 10 working days from the date of receiving applications for exemption and reduction of tuition fees and support for educational expenses, including support for tuition fee payments for private elementary school students in areas without sufficient public schools, the principal has the responsibility to review the documents and compile a list of students eligible for exemption and reduction of tuition fees and support for educational expenses, which will be sent to the Education and Training Department for verification.

b) For secondary general education schools, regular education institutions, and other educational institutions directly under the Department of Education and Training: Within ten working days from the date of receipt of the application for exemption or reduction of tuition fees and support for learning costs, the principal of the school shall be responsible for reviewing the application and compiling a list of students eligible for exemption or reduction of tuition fees and support for learning costs to be submitted to the Department of Education and Training for verification;

c) For vocational education and training institutions and public higher education institutions: Within ten working days from the date of receipt of the application for exemption or reduction of tuition fees, the head of the vocational education and training institution and public higher education institution shall be responsible for reviewing the application and deciding on the exemption or reduction of tuition fees for students, trainees, and learners; at the same time, compiling a list of students, trainees, and learners eligible for exemption or reduction of tuition fees according to the form prescribed in Appendix IX to be submitted to the immediate superior management agency. The superior management agency shall verify and prepare a budget estimate according to the form prescribed in Appendix X to be submitted to the Ministry of Finance for consolidation and submission to the competent authority for allocation of funds in the annual state budget;

d) For private kindergartens, private general education schools, private regular education institutions, private vocational education and training institutions, and private higher education institutions: Within ten working days from the date of receipt of the application for exemption or reduction of tuition fees, reimbursement for exemption or reduction of tuition fees, and support for learning costs, including support for tuition fee payments, the private kindergarten, private general education school, private regular education institution, private vocational education and training institution, and private higher education institution shall be responsible for issuing a confirmation certificate to the learner according to the form prescribed in Appendix VIII of this Decree;

đ) For private vocational education and training institutions and private higher education institutions: Within ten working days from the date of receipt of the application for exemption or reduction of tuition fees, the head of the private vocational education and training institution and private higher education institution shall be responsible for confirming the application for exemption or reduction of tuition fees for the learner; at the same time, compiling a list of learners eligible for exemption or reduction of tuition fees according to the form prescribed in Appendix IX to be submitted to the Labor, Invalids, and Social Affairs Office where the learner has registered their permanent residence for implementation in accordance with regulations;

Article 20. Mechanism for Exemption and Reduction of Tuition Fees, Support for Learning Costs, and Support for Tuition Fee Payments

1. The exemption and reduction of tuition fees will be implemented throughout the period of study at the educational institution, except in cases where there are changes in the reasons for exemption or reduction of tuition fees.

2. The state budget shall be responsible for reimbursing the amount of exemption or reduction of tuition fees for learners at public educational institutions, specifically as follows:

a) The State shall reimburse the amount of exemption or reduction of tuition fees for public kindergartens, general education institutions, and public regular education institutions to implement the exemption or reduction of tuition fees for learners belonging to the groups eligible for exemption or reduction of tuition fees as stipulated in this Decree, according to the level of tuition fees set by the People's Council of the province for public educational institutions that have not yet self-sufficiently covered regular expenses corresponding to each region and each level of education;

b) The State shall reimburse the amount of exemption or reduction of tuition fees for public vocational education and training institutions and public higher education institutions to implement the policy of exemption or reduction of tuition fees for learners belonging to the groups eligible for exemption or reduction of tuition fees according to the maximum tuition fee levels prescribed in point a, Clause 1, point a, Clause 2, Article 10; point a, Clause 1, point a, Clause 2, Article 11 of this Decree.

The remaining amount that the student must pay shall be the difference between the maximum tuition fee level prescribed in point a clause 1, point a clause 2 Article 10; point a clause 1, point a clause 2 Article 11 and the State's support, except for cases where students studying in fields specified in point a and point b clause 1 Article 16 must pay the difference between the actual tuition fees of the educational institution and the State's support.

3. The State directly provides money for tuition exemption and reduction to the subjects entitled to such benefits under this Decree who study at private kindergartens, private primary schools, secondary schools, vocational education institutions, and private higher education institutions; directly provides money to support the payment of tuition fees for families of elementary school students studying at private educational institutions in areas lacking public schools, according to the tuition fee levels set by the People's Councils of provinces for public educational institutions that have not yet self-financed their regular expenses corresponding to each region and grade level; according to the tuition fee levels set by competent authorities for public vocational education and higher education institutions that have not yet self-financed their regular expenses corresponding to the groups of majors and specializations prescribed in Articles 10 and 11 of this Decree.

4. In cases where there is overlap between the subjects entitled to tuition exemption and reduction and financial support for education costs prescribed in this Decree and other regulations currently in force with higher support levels, they shall be entitled to the higher support level prescribed in the other legal document.

5. Tuition exemption and reduction shall not apply to those receiving salaries and living allowances while studying, or those pursuing postgraduate studies or doctoral programs (except for the subjects prescribed in clause 14, clause 16 Article 15 of this Decree).

6. The preferential policy on tuition exemption and reduction shall not apply to students who have already received such benefits at one vocational education institution or higher education institution and now continue their studies at another vocational education institution or higher education institution at the same level and training program. If a student is entitled to tuition exemption and reduction and studies at multiple educational institutions or multiple departments and majors within the same institution, they shall only enjoy one preferential policy.

7. The tuition exemption and reduction policy shall not apply to students studying through regular education and short-term training programs at regular education institutions, except for students studying general education levels through regular education programs.

8. The tuition exemption and reduction, and financial support for education costs policies shall not apply during the period when a student is suspended from study due to disciplinary action, forced withdrawal, repeating a year, or supplementary study. If a student must stop studying, repeat a year, or be held back (no more than once) due to illness, accidents, or force majeure reasons not related to disciplinary actions or voluntary withdrawal, the head of the educational institution shall consider allowing them to continue their studies according to regulations and continue to enjoy the support policies stipulated in this Decree.

9. The funds for compensating tuition exemptions and reductions, and supporting tuition payments shall be provided based on actual study time but not exceeding nine months per academic year for preschool children, primary school students, and learners at regular education institutions, and ten months per academic year for students and university students studying at vocational education and higher education institutions, and shall be paid twice a year at the beginning of each semester of the academic year.

10. The State shall directly provide financial support for education costs to the subjects prescribed in Article 18 of this Decree at a rate of VND 150,000 per student per month to purchase books, notebooks, and other learning materials. The duration of benefit shall be based on actual study time and shall not exceed nine months per academic year, and shall be paid twice a year at the beginning of each semester of the academic year.

11. In cases where parents (or guardians), primary school students, learners at regular education institutions, vocational education and higher education students have not received the compensation for tuition exemptions and reductions and financial support for education costs within the prescribed time limit, they may claim it in the next payment cycle.

Article 21. Method of compensating tuition exemptions and reductions, and supporting education costs for public educational institutions

1. Method of compensating tuition exemptions and reductions for public educational institutions

a) The budget for compensating tuition exemptions and reductions for public educational institutions shall be allocated annually by the State budget in the form of a budget estimate. The allocation of the budget estimate for implementing the policy of compensating tuition exemptions and reductions for public educational institutions shall be carried out simultaneously with the annual State budget allocation. When allocating the budget estimate to educational institutions, the managing authority must clearly record the budget estimate for implementing the policy of compensating tuition exemptions and reductions for students entitled to such benefits studying at public educational institutions;

b) Public educational institutions shall submit to the National Treasury the place of transaction for withdrawing the budget estimate including: (i) The decision on allocating the budget estimate issued by the competent authority for compensating tuition exemptions and reductions; (ii) The decision approving the list of beneficiaries of the tuition exemption and reduction policy of the public educational institution along with the list and summary of requests for compensating tuition exemptions and reductions (including the following contents: Name, category, total number of students entitled to tuition exemptions and reductions currently studying at the school, the school's tuition fee, the exempted and reduced tuition fee, and the requested compensation budget) and all review documents for the beneficiaries of the tuition exemption and reduction, and financial support for education costs; (iii) The application for withdrawing the budget estimate according to regulations to withdraw the budget estimate for compensating tuition exemptions and reductions.

The National Treasury shall base on the withdrawn budget estimate file to control and transfer the funds into the educational institution's tuition revenue account, ensuring it does not exceed the authorized budget estimate and the amount requested by the educational institution.

The state budget funds allocated to compensate for tuition fee exemptions and reductions for public educational institutions shall be transferred and recorded in the tuition revenue account of such institution and may be autonomously utilized according to the actual number of beneficiaries and the current regulations on financial autonomy of public institutions; in cases where the budget estimate for compensating tuition fee exemptions and reductions exceeds the actual number of beneficiaries and the stipulated compensation level by the State, the educational institution shall report to the supervising authority for handling in accordance with current regulations.

2. Method of disbursing financial support for educational expenses for individuals studying at public preschool and general education institutions.

a) The Department of Education and Training shall be responsible for disbursing and settling accounts for educational expense support directly to parents (or guardians) of children attending kindergarten, elementary school students, and junior high school students; parents (or students) attending regular education institutions or authorize educational institutions to disburse and settle accounts with the Department of Education and Training.

b) The Department of Education and Training shall be responsible for disbursing and settling accounts for educational expense support directly to parents (or students) of senior high school students, students attending regular education institutions at the provincial level, and students studying at other educational institutions managed by the Department of Education and Training or authorize educational institutions to disburse and settle accounts with the Department of Education and Training.

Educational expense support funding shall not exceed 9 months per academic year and shall be disbursed twice a year: the first disbursement for 4 months in October or November; the second disbursement for 5 months in March or April.

In cases where parents (or guardians) of children attending kindergarten and primary school students have not received educational expense support within the prescribed time limit, they may claim it in the subsequent disbursement period.

The State Treasury shall base its actions on (i) the decision allocating the budget estimate issued by the competent authority (which clearly states the budget estimate for educational expense support); (ii) payment transfer documents, and implement provisional advances to the Department of Education and Training or the Department of Education and Training or educational institutions (in cases of authorization). The Department of Education and Training or the Department of Education and Training or educational institutions (in cases of authorization) shall be responsible for disbursing to the correct recipients of educational expense support; after disbursement, they shall settle provisional advances with the State Treasury. The State Treasury shall base its actions on the request for provisional advance settlement and the list of provisional advance/settlement documents to settle provisional advances for the unit.

Method of disbursing tuition fee exemptions and reductions,

Article 22. providing educational expense support for learners at private and public non-state educational institutions, disbursing financial support for tuition fees for primary school students (in areas lacking public schools) in private educational institutions; vocational education and higher education institutions under state-owned enterprises, economic organizations;

1. Method of disbursing tuition fee exemptions and reductions and educational expense support

a) The Department of Education and Training shall be responsible for disbursing and settling accounts for tuition fee exemptions and reductions and educational expense support directly (or authorizing educational institutions to disburse) to parents (or guardians) of children attending kindergarten, elementary school students, and junior high school students;

b) The Department of Education and Training shall be responsible for disbursing and settling accounts for tuition fee exemptions and reductions and educational expense support directly to parents of senior high school students or authorize educational institutions to disburse;

c) The Department of Labor, Invalids, and Social Affairs shall be responsible for disbursing and settling accounts for tuition fee exemptions and reductions directly to parents or guardians of students studying at vocational education and higher education institutions within the jurisdiction;

In cases where parents (or guardians) of children attending kindergarten, primary school students, students attending regular education institutions, and students studying at vocational education and higher education institutions have not received tuition fee compensation and educational expense support within the prescribed time limit, they may claim it in the subsequent disbursement period;

The State Treasury shall base its actions on (i) the decision allocating the budget estimate issued by the competent authority (which clearly states the budget estimate for tuition fee exemptions and reductions and educational expense support); (ii) payment transfer documents, and implement provisional advances to the Department of Education and Training or the Department of Education and Training or educational institutions (in cases of authorization), the Department of Labor, Invalids, and Social Affairs.

The Department of Education and Training or the Department of Education and Training or educational institutions (in cases of authorization), the Department of Labor, Invalids, and Social Affairs shall be responsible for disbursing to the correct recipients of tuition fee exemptions and reductions and educational expense support; after disbursement, they shall settle provisional advances with the State Treasury. The State Treasury shall base its actions on the request for provisional advance settlement and the list of provisional advance/settlement documents to settle provisional advances for the unit.

2. Method of disbursing financial support for tuition fees for private primary school students

a) Based on the documentation, the number of students receiving support, and the approved support amount by the Provincial People's Council, the Department of Education and Training shall be responsible for withdrawing the budget estimate from the State Treasury to transfer to private primary schools. Private primary schools shall be responsible for disbursing to the correct recipients of tuition fee support. At the end of the fiscal year and the academic year, based on the actual number of students receiving tuition fee support in each semester, private primary schools shall re-determine the amount of tuition fee support and settle accounts with the Department of Education and Training to complete the budget settlement in accordance with regulations.

b) When withdrawing the budget for tuition support funds, the Department of Education and Training must send to the State Treasury agency where the Department of Education and Training conducts transactions: The decision on allocating the budget by the competent authority (which includes specific details of the tuition support funds), a consolidated proposal for allocating the tuition support funds (including the following contents: Names of elementary school students eligible for tuition support currently attending private elementary schools; the level of tuition support approved by the People's Council at the provincial level and the total funding needs proposed for tuition support) and the transfer payment voucher.

The State Treasury shall make provisional payments to the Department of Education and Training to transfer funds to private elementary educational institutions.

Based on the settlement documents and vouchers submitted by private elementary educational institutions, the Department of Education and Training shall settle provisional payments with the State Treasury. The State Treasury shall base its provisional payments to the Department of Education and Training on the Payment Request Form and the List of Provisional Payment Vouchers/Settlements.

Section 3

ESTABLISHING, ALLOCATING THE BUDGET, SETTLING TUITION WAIVERS,

REDUCTIONS, AND SUPPORT FOR EDUCATIONAL EXPENSES, TUITION PAYMENTS

Article 23. Budget Preparation

Annually, based on the Prime Minister’s Directive on developing economic and social development plans and state budget estimates for the planning year, and the Circular guiding the preparation of state budget estimates for the planning year issued by the Ministry of Finance; taking into account the anticipated number of individuals eligible for tuition waivers, reductions, and support for educational expenses and tuition payments for private elementary school students in areas lacking public schools, relevant ministries, central agencies, provincial People's Committees shall prepare budget estimates for implementing the tuition waiver, reduction, and support for educational expenses and tuition payments for private elementary school students in areas lacking public schools to be included in the overall state budget estimate of the ministry, sector, or locality to be submitted to the Ministry of Finance along with the annual state budget estimate report.

1. Funding for implementing the tuition waiver and reduction policy for public educational institutions

a) Early childhood education institutions, primary and secondary schools, and continuing education institutions shall base their budget estimates for compensating waived and reduced tuition fees on the tuition levels set by the Provincial People's Council for public educational institutions that have not yet self-funded their regular expenses and the number of individuals eligible for tuition waivers and reductions. They shall compile lists and draft budgets for compensating waived and reduced tuition fees (accompanied by confirmation documents for eligible individuals as stipulated in this Decree) as follows: For kindergartens, primary schools, and junior high schools, submit to the Department of Education and Training for review and consolidation, then forward to the financial department at the same level for consolidation and submission to the competent authority for budget allocation; for senior high schools and educational institutions under the Department of Education and Training, submit to the Department of Education and Training for review and consolidation, then forward to the financial department at the same level for consolidation and submission to the competent authority for budget allocation;

b) Vocational and higher education institutions shall base their budget estimates for compensating waived and reduced tuition fees on the corresponding tuition levels for each training program (not exceeding the maximum tuition fee stipulated in this Decree for vocational and higher education institutions that have not yet self-funded their regular expenses) and the number of individuals eligible for tuition waivers and reductions. They shall compile lists and draft budgets for compensating waived and reduced tuition fees and submit them to the higher-level budget department for review, consolidation, and submission to the financial department at the same level for consolidation and submission to the competent authority for budget allocation.

2. Funding for supporting educational expenses

The Department of Education and Training or the Department of Education and Training at the provincial level shall base their list of individuals eligible for educational expense support on the levels specified in this Decree and the number of individuals eligible for educational expense support, including both public and private school students (accompanied by confirmation documents for eligible individuals as stipulated in this Decree). They shall review, consolidate, and draft budgets for supporting educational expenses and submit them to the financial department at the same level for consolidation and submission to the competent authority for budget allocation.

3. Funding for tuition waivers and reductions for learners at private and public educational institutions; higher education institutions; vocational education institutions under state-owned enterprises and economic organizations; and support for tuition payments for elementary school students (in areas without sufficient public schools) in private educational institutions

a) The Department of Education and Training shall base its budget estimates for tuition waivers and reductions and support for tuition payments on the tuition levels of public kindergartens and junior high schools in the region that have not yet self-funded their regular expenses, as set by the Provincial People's Council, and the number of individuals eligible for tuition waivers and reductions currently studying at private and public kindergartens, primary schools, and junior high schools in the region. They shall compile lists (accompanied by confirmation documents for eligible individuals as stipulated in this Decree), review, consolidate, and draft budgets for tuition waivers and reductions and support for tuition payments for learners at private and public educational institutions, and submit them to the financial department at the same level for consolidation and submission to the competent authority for budget allocation;

b) The Department of Education and Training at the provincial level shall base its budget estimates for tuition waivers and reductions on the tuition levels of public senior high schools in the region that have not yet self-funded their regular expenses, as set by the Provincial People's Council, and the number of individuals eligible for tuition waivers currently studying at private senior high schools in the region. They shall compile lists (accompanied by confirmation documents for eligible individuals as stipulated in this Decree), review, consolidate, and draft budgets for tuition waivers and reductions, and submit them to the financial department at the same level for consolidation and submission to the competent authority for budget allocation;

c) The Department of Labor - Invalids and Social Affairs at the district level shall base on the maximum tuition fee levels for vocational education institutions and higher education institutions that have not yet self-financed their regular expenses as stipulated in Articles 10 and 11 of this Decree, the number of students exempted or granted reduced tuition fees studying at private vocational education and training institutions and higher education institutions, and state-owned enterprises and economic organizations to compile a list (accompanied by confirmation documents of eligible subjects according to this Decree), review, aggregate, and prepare a budget estimate to submit to the financial authority at the same level for consolidation and submission to the competent authority for budget allocation. At the same time, send the report to the Department of Finance and the Department of Labor - Invalids and Social Affairs for consolidation and advisory to the provincial People's Committee to allocate funds.

4. Based on reports from the Department of Education and Training, the Department of Labor - Invalids and Social Affairs, the People's Committee at the district level, and the Department of Finance, which will take the lead in coordinating with the Department of Education and Training, the Department of Labor - Invalids and Social Affairs, and the People's Committee at the district level to aggregate the number of eligible subjects and funding requirements to report to the provincial People's Committee for approval and allocation of funds, while sending the report to the Ministry of Finance, the Ministry of Education and Training, and the Ministry of Labor - Invalids and Social Affairs.

Article 24. Budget Allocation

Based on the decision to allocate the state budget estimate by the Prime Minister:

1. The People's Committee at the provincial level shall submit to the People's Council at the same level for decision on the allocation of funds for the implementation of subsidies for tuition fee exemptions and reductions, support for educational expenses, and assistance in paying tuition fees for elementary school students (in areas lacking public schools) in private educational institutions within the local education and training expenditure budget according to prescribed regulations.

2. Ministries, sectors, and central agencies shall decide on the allocation of funds for subsidies for tuition fee exemptions and reductions, and support for educational expenses for public vocational education and training institutions and higher education institutions under their direct management according to prescribed regulations.

Article 25. Management and Settlement of Funds

1. Agencies and units entrusted with funds for the implementation of subsidies for tuition fee exemptions and reductions, support for educational expenses, and assistance in paying tuition fees for elementary school students (in areas lacking public schools) in private educational institutions shall be responsible for managing and using the funds for their intended purposes in accordance with the provisions of the State Budget Law and submit settlement reports on the implementation of these policies to the superior management agency for consolidation, and submit to the financial authority at the same level before July 20 each year as the basis for determining and allocating the budget for the planning year.

2. The settlement figures for funds allocated for subsidies for tuition fee exemptions and reductions, support for educational expenses, and assistance in paying tuition fees for elementary school students (in areas lacking public schools) in private educational institutions shall be aggregated in the annual settlement report on state budget expenditures of the unit and implemented in accordance with current regulations of the State Budget Law, guiding documents for the Law, and the current State Budget Manual.

Article 26. Sources of Funds

The sources of funds for implementing the tuition fee exemption and reduction system, support for educational expenses, and assistance in paying tuition fees for elementary school students (in areas lacking public schools) in private educational institutions as stipulated in this Decree are allocated within the annual budget for education, training, and vocational training expenditures according to the current state budget classification. The central budget supports difficult localities in implementing social welfare policies according to the State Budget Law, guiding documents, and mechanisms for supporting local budgets from the central budget.

Chapter V

SERVICE CHARGES IN THE FIELD OF EDUCATION AND TRAINING

WHEN IMPLEMENTING ASSIGNMENTS, ORDERS, AND BIDDING PROCEDURES

Article 27. General provisions on service prices in the field of education and training when implementing the assignment of tasks, ordering services, and tendering

1. For services in the field of education and training that the State assigns tasks, orders, or tenders to implement according to the provisions of Government Decree No. 32/2019/NĐ-CP dated April 14, 2019, which stipulates the assignment of tasks, ordering, or tendering for the provision of products and public services using state budget funds from regular expenditure.

2. The maximum unit price for ordering early childhood education, general education, higher education, and vocational education services shall be determined at the ceiling price level of the service as prescribed in Clause 3 of this Article, Article 28, Article 29, and Article 30 of this Decree. As for the conditions, procedures, formalities, methods, authorities for assigning tasks, ordering, or tendering, they shall be implemented according to the provisions of Government Decree No. 32/2019/NĐ-CP and relevant laws.

3. The ceiling price level of early childhood education, general education, higher education, and vocational education services for ordering in areas with high potential for socialization or special requirements for educational quality shall be determined by ministries, sectors, or provincial People's Committees for approval by the Provincial People's Council based on economic and technical norms, cost standards issued by competent authorities, ensuring reasonable and legitimate cost coverage, educational needs, and commensurate with the quality of educational services.

Article 28. Ceiling Price Level of Early Childhood Education and General Education Services

1. The ceiling price level of early childhood education and general education services for the 2021-2022 academic year shall be equal to the maximum tuition fee level prescribed in Clause 1 of Article 9 of this Decree.

2. The ceiling price level of early childhood education and general education services from the 2022-2023 academic year onwards shall be as follows:

a) For early childhood education and general education institutions not self-financing regular expenses: The maximum shall be equal to the ceiling tuition fee level prescribed in point a of Clause 2 of Article 9 of this Decree.

From the 2023-2024 academic year onwards, the ceiling price level of early childhood education and general education services shall be adjusted to ensure alignment with local socio-economic conditions and people's payment capacity but shall not exceed 7.5% annually.

b) For early childhood education and general education institutions self-financing regular expenses: The maximum shall be equal to the ceiling tuition fee level prescribed in point b of Clause 2 of Article 9 of this Decree.

c) For early childhood education and general education institutions self-financing regular expenses and investment costs: The maximum shall be equal to the ceiling tuition fee level prescribed in point c of Clause 2 of Article 9 of this Decree.

d) For early childhood education and general education institutions self-financing regular expenses or self-financing regular expenses and investment costs if they meet the quality standard of educational institutions as prescribed by the Ministry of Education and Training, they may determine their service price levels based on economic and technical norms, cost standards issued by the institution, and submit them to the provincial People's Committee for proposal to the Provincial People's Council for approval of the service price level.

Article 29. Ceiling Price Level of Higher Education Services

1. The ceiling price level of higher education services for the 2021-2022 academic year shall be equal to the maximum tuition fee level prescribed in Clause 1 of Article 11 of this Decree.

2. The ceiling price level of higher education services from the 2022-2023 academic year onwards shall be as follows:

a) For higher education institutions not self-financing regular expenses: The maximum shall be equal to the ceiling tuition fee level prescribed in point a of Clause 2 of Article 11 of this Decree.

b) For higher education institutions self-financing regular expenses: The maximum shall be equal to the ceiling tuition fee level prescribed in point b of Clause 2 of Article 11 corresponding to each discipline and each academic year.

c) For higher education institutions self-financing regular expenses and investment costs: The maximum shall be equal to the ceiling tuition fee level prescribed in point c of Clause 2 of Article 11 corresponding to each discipline and each academic year.

d) For training programs of higher education institutions meeting the quality standard of training programs as prescribed by the Ministry of Education and Training or reaching the quality standard of training programs according to foreign standards or equivalent standards, they may determine the service price level of those programs based on economic and technical norms issued by the institution, and publicly explain to students and society.

đ) For teacher training services: Implement according to the provisions of Government Decree No. 116/2020/NĐ-CP dated September 25, 2020, which stipulates policies supporting tuition fees and living expenses for student teachers.

e) The ceiling price level of master's and doctoral training services: Shall be determined at 1.5 times the ceiling price level of higher education training services for master's programs and 2.5 times for doctoral programs corresponding to each discipline of each academic year and the degree of autonomy of public higher education institutions.

Article 30. Ceiling Price for Vocational Education Services

1. The ceiling price for vocational education services for the 2021-2022 academic year shall be the maximum tuition fee as prescribed in Clause 1, Article 10 of this Decree.

2. The ceiling price for vocational education services from the 2022-2023 academic year:

a) The ceiling price for vocational education services shall be determined based on the economic-technical norms issued by the competent authority, ensuring transparency in the factors forming the price.

b) In cases where the ceiling price for vocational education services has not been established:

- For vocational education institutions that have not yet self-sufficiently covered regular expenses: The maximum ceiling price for vocational education services shall be equal to the maximum tuition fee as prescribed in point a, Clause 2, Article 10 of this Decree.

- For vocational education institutions that have self-sufficiently covered regular expenses: The maximum ceiling price for vocational education services shall be equal to the maximum tuition fee as prescribed in point b, Clause 2, Article 10 of this Decree.

- For public vocational education institutions that have self-sufficiently covered regular expenses and investment costs and high-quality programs: The maximum ceiling price for vocational education services shall be equal to 2.5 times the maximum tuition fee as prescribed in point a, Clause 2, Article 10 of this Decree.

Chapter VI

IMPLEMENTING PROVISIONS

Article 31. Implementation Organization

1. The Minister of Education and Training and the Minister of Labor, Invalids and Social Affairs, within their respective authorities, shall take the lead in coordinating with relevant ministries and sectors to guide the implementation of this Decree.

2. Provincial People's Committees shall develop and submit to the Provincial People's Council criteria for determining areas lacking public schools.

3. Based on the national socio-economic conditions and inflation rates, annual economic growth rates, the Provincial People's Council shall decide on the framework and annual tuition fee increase rate not exceeding 7.5% per year starting from the 2023-2024 academic year; vocational education institutions and public higher education institutions shall determine corresponding tuition fees according to their level of financial autonomy and quality assessment as prescribed in Clause 2, Article 10 and Clause 2, Article 11, with the annual tuition fee increase rate not exceeding 12.5% per year starting from the 2026-2027 academic year.

The mechanism for collecting and managing tuition fees for educational institutions under the national education system and policies for exempting, reducing tuition fees, and supporting educational expenses, as well as principles and methods for determining service prices in the field of education and training, shall continue to be implemented as prescribed in this Decree.

4. If administrative procedure handling agencies exploit citizen databases and databases containing complete information and documents as required by this Decree, students will not need to submit related documents to enjoy policies of exempting and reducing tuition fees, and supporting educational expenses.

Article 32. Transitional Provisions

1. For public kindergartens and primary-secondary schools implementing high-quality programs as prescribed in Clause 3, Article 3 of Decree No. 86/2015/NĐ-CP dated October 2, 2015 of the Government, if they achieve the quality standard for educational institutions as prescribed by the Ministry of Education and Training, they may independently determine tuition fees based on economic-technical norms and cost standards issued by the educational institution; and report to the Provincial People's Committee for approval by the Provincial People's Council.

If they fail to meet the quality standards as prescribed above, they shall continue to apply the tuition fee levels set forth in the high-quality program proposal approved for a maximum period of two years from the 2021-2022 academic year to implement quality assessments. If they still fail to meet the quality requirements after two years, the applicable tuition fee shall correspond to the grade level and degree of financial autonomy as decided by the Provincial People's Council.

2. For public institutions implementing pilot reforms in operational mechanisms as prescribed in Resolution No. 77/NQ-CP dated October 24, 2014 of the Government regarding pilot reforms in operational mechanisms for public higher education institutions during the 2014-2017 period, they shall implement the provisions on tuition fees, exemption and reduction of tuition fees, and support for educational expenses as prescribed in this Decree from the 2021-2022 academic year.

3. For higher education institutions implementing high-quality programs as prescribed in Clause 3, Article 3 of Decree No. 86/2015/NĐ-CP dated October 2, 2015 of the Government, if they achieve the quality standard for training programs as prescribed by the Ministry of Education and Training or reach the international equivalent quality standard, they may independently determine the tuition fees for those programs based on economic-technical norms issued by the educational institution, and publicly explain them to students and society.

If they fail to meet the quality standards for training programs as prescribed above, they shall apply the tuition fee levels set forth in the high-quality program proposal approved for a maximum period of two years from the 2021-2022 academic year to implement quality assessments. If they still fail to meet the quality requirements after two years, the applicable tuition fee ceiling shall correspond to each group of majors and degree of financial autonomy as prescribed in this Decree.

4. The mechanism for collecting and managing tuition fees for educational institutions under the national education system and policies for exempting, reducing tuition fees, and supporting educational expenses, as well as service prices in the field of education and training, as prescribed in this Decree, shall be applied from the 2021-2022 academic year.

Article 33. Effective Date

1. This Decree takes effect from October 15, 2021, and replaces Decree No. 86/2015/NĐ-CP dated October 2, 2015 of the Government on the mechanism for collecting and managing tuition fees for educational institutions under the national education system and policies for exempting, reducing tuition fees, and supporting educational expenses from the 2015-2016 academic year to the 2020-2021 academic year, and Decree No. 145/2018/NĐ-CP dated October 16, 2018 of the Government amending and supplementing certain articles of Decree No. 86/2015/NĐ-CP dated October 2, 2015 of the Government on the mechanism for collecting and managing tuition fees for educational institutions under the national education system and policies for exempting, reducing tuition fees, and supporting educational expenses from the 2015-2016 academic year to the 2020-2021 academic year.

2. The ministers, heads of ministerial-level agencies, heads of government agencies, chairpersons of provincial people's councils under the direct control of the central government, relevant organizations, and individuals shall be responsible for implementing this Decree./.