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THE
MINISTRY OF EDUCATION AND TRAINING
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom – Happiness
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No.
14/2019/TT-BGDDT
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Hanoi,
August 30, 2019
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CIRCULAR
ON
GUIDELINES FOR FORMULATION, APPRAISAL, AND PROMULGATION OF ECONOMIC AND
TECHNICAL NORMS IN EDUCATION AND TRAINING AND METHODS USED TO DETERMINE
EDUCATION SERVICE CHARGES
Pursuant to the Government’s Decree
No. 69/2017/ND-CP dated May 25, 2017 defining the functions, tasks, powers and
organizational structure of the Ministry of Education and Training;
Pursuant to the Government’s
Decree No. 16/2015/ND-CP dated February 14, 2015 on budgetary autonomy of
public sector entities;
Pursuant to Decree No.
86/2015/ND-CP dated October 2, 2015 on mechanism for collection and management
of tuition fees applicable to educational institutions in the national
education system and policies on tuition fee exemption and reduction and
financial support from academic year 2015 - 2016 to 2020 - 2021; Decree No.
145/2018/ND-CP dated October 16, 2018 on amendments to Decree No.
86/2015/ND-CP;
At the proposal of the Director
of the Department of Planning and Finance;
The Minister of Education and
Training promulgates a Circular on guidelines for formulation, appraisal, and
promulgation of economic and technical norms in education and training and
methods used to determine prices for education and training services.
Chapter I
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Article 1. Scope and regulated
entities
1. This Circular provides
guidelines for formulation, appraisal, and promulgation of economic and
technical norms in education and training (hereinafter referred to as
education) and methods used to determine prices of education and training
services (hereinafter referred to as education services prices).
2. This Circular applies to:
a) Public educational institutions
under the national education system, include preschool education institutions,
compulsory education institutions, higher education institutions, continuing
education centers, pedagogical colleges, post-secondary pedagogical schools
(hereinafter referred to as educational institutions) and relevant
organizations and individuals;
b) Ministries, ministerial-level
agencies, People’s Committees of provinces and central-affiliated cities
(hereinafter referred to as provinces) that formulate, appraise, and promulgate
economic and technical norms for academic disciplines, and education and training
services that the State put them in place for bidding, ordering, and assign
tasks from the State budget;
c) Other entities that engage in
bidding, ordering, and assign tasks of education and training services from the
State budget.
3. Public educational institutions
that are affiliated to the People’s armed forces shall comply with special
regulations of each field and relevant regulations of law.
Article 2. Definitions
For the purposes of this Circular,
the terms below are construed as follows:
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2. “labor norm” refers to
the amount of labor by professions and specialties required to provide a
learner with a complete education that meets the criteria and standards
promulgated by competent authorities
3. “equipment use norm” refers
to the amount of each item of machinery and equipment consumed to provide a
learner with a complete education that meets the criteria and standards
promulgated by competent authorities.
4. “supply consumption norm” refers
to the amount of each item of materials and fuels consumed to provide a learner
with a complete education that meets the criteria and standards promulgated by
competent authorities.
5. “education services charges”
refer to all costs and funds that directly or indirectly support education and
training activities, including salary costs, supply costs, administrative
costs, depreciation, and amortization costs (investment accumulation), and
other costs and funds.
Article 3. Objectives for
formulation and promulgation of economic and technical norms
1. Economic and technical norms are
the basis for competent authorities to formulate and approve unit prices and
prices of education services, budget estimates for education and training
services that are funded by the state budget and economic management in
education and training services as per the law.
2. Public educational institutions
shall formulate, appraise, and promulgate economic and technical norms to
support the professional activities of educational institutions; formulate
prices of education services provided by the educational institutions.
Chapter II
FORMULATION, APPRAISAL, AND PROMULGATION OF ECONOMIC
AND TECHNICAL NORMS IN EDUCATION
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1. Economic and technical norms at
ministerial level refer to economic and technical norms that are formulated,
appraised, and promulgated by the Ministries and ministerial-level agencies for
higher education services and applied to educational institutions under
authority of these Ministries and ministerial-level agencies.
2. Economic and
technical norms at provincial level refer to economic and technical norms that
are formulated, appraised, and promulgated by People’s Committees of provinces
for services of preschool education institutions, compulsory education
institutions, pedagogical colleges, post-secondary pedagogical schools, and
continuing education centers, and applied to provincial educational
institutions, and agencies.
3. Economic and
technical norms at grassroots level refer to economic and technical norms that
are formulated, appraised, and promulgated by educational institutions to
support their professional activities.
Article 5. Bases for formulating
economic and technical norms
1. Regulations on educational
programs, training programs, body of knowledge standard, learner’s outcomes
corresponding to each education level.
2. Regulations on charter of
preschools; charter of elementary schools; charter of lower secondary schools,
upper secondary schools, and secondary schools; post-secondary pedagogical
schools, pedagogical colleges, universities; working policies of teachers,
administrative staff, service staff; norms of teaching and learning equipment.
3. Actual conditions of facilities
of educational institutions, including construction works, plants, machinery,
equipment, textbooks, documents.
4. Regulations on standards and
norms of working equipment and facilities of regulatory agencies, officials,
and public employees.
5. Annual statistics and relevant
documents.
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1. Standardized approach: Determine
consumption norm for each finished work based on applicable standards and
regulations in order to formulate economic and technical norms.
2. Calculations according to the
actual delivery of training programs: Calculate and determine each element
constituting the norm based on actual delivery of training programs at
educational institutions. Guidance on calculating the training cost norm for a
full-time university class according to given training program is provided in
the Appendix hereto.
Article 7. Details of economic
and technical norms
Either one or all methods specified
in Article 6 of this Circular will apply to formulate sub-norms as follows:
1. Labor norm
Labor norm = direct labor norm
(theoretical teaching; practical guidance; instructions for essays, theses,
dissertations, etc.) + Indirect labor norm (administrative cost; service cost,
etc.).
Indirect labor norm is calculated
as a percentage of direct labor.
2. Equipment use norm
Equipment use norm = Initial
equipment price x Percentage of depreciation (as per prescribed regulations).
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3. Supply consumption norm
refers to the consumption of
materials and fuels, which is determined by type, quantity/volume.
Article 8. Formulation,
appraisal, and promulgation of economic and technical norms
1. Pursuant to Article 3 hereof,
the Ministries, ministerial-level agencies, People’s Committees of provinces,
and educational institutions shall establish a presiding agency or assign
presiding tasks to a specialized agency to formulate economic and technical
norms under their management, using the methods and details prescribed in
Articles 6 and 7 hereof.
2. Based on practical conditions on
human resources, organizational apparatus, and assigned tasks, the Ministries,
ministerial-level agencies, People’s Committees of provinces, and educational
institutions shall appraise, or assign the presiding agency to appraise,
economic and technical norms under their management. After these economic and
technical norms are appraised, they shall be submitted to the Ministers, Heads
of ministerial-level agencies, Presidents of People’s Committees of provinces,
heads of educational institutions for promulgation.
3. In case the promulgated economic
and technical norms are no longer suitable with the new conditions and
technical and quality standards prescribed by competent authorities, the
Ministries, ministerial-level agencies, People’s Committees of provinces, and
educational institutions shall amend these economic-technical norms according
to the procedures specified in Clauses 1 and 2 of this Article to ensure
compliance with the regulations of law.
Chapter III
METHODS OF DETERMINING EDUCATION SERVICES PRICES
Article 9. Principles of determining
education services prices
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2. The education services prices
are differentiated by education level, academic discipline group and training
program.
3. The education services prices
are adjusted
when
their
price-forming
factors change.
Article 10. Determination of
education services prices
1. Education services prices are
determined based on the following formula:
Education services price
=
Salary costs
+
Supply costs
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Administrative costs
+
Depreciation and amortization
costs (investment accumulation)
+
Other costs and funds
2. Salary costs
a) Salary costs include amounts
payable to teachers, lecturers, administrative officers, and employees directly
involved in the provision of education and training services, including
salaries, wages and salary-related allowances, contributions of social
insurance and health insurance, unemployment insurance, trade union fees and
other costs that must be paid in accordance with current laws.
Salary
costs
=
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x
Salary
unit price or wage cost
- Labor norm: To be determined as
prescribed in clause 1, Article 7 hereof;
- Salary unit price is determined
based on applicable law on salaries; wage cost is the cost to be paid to an
employee under an employment contract or collective bargaining agreement.
b) Based on actual conditions and
requirements, the salary costs shall be determined based on the salary fund or
the revenue source of the educational institution to ensure their effective
operation and must be detailed in their internal expenditure regulations.
2. Supply costs are costs used for
teaching, learning, practice, laboratories, scientific researches; and service
provision, including Costs of stationery, devices, electricity, water,
materials, fuels, and other costs which are determined based on the consumption
of supplies and unit price of supplies:
a) The consumption of supplies
shall be determined on the basis of economic and technical norms as follows:
- For products with existing
economic and technical norms prescribed by competent authorities, these
economic-technical norms shall apply.
- For products that lack economic
and technical norms prescribed by competent authorities, the Principals or
Heads of institutions/agencies shall promulgate their own economic and
technical norms and be responsible for applying those economic and technical
norms in an accurate, saving, and efficient manner.
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Unit price of supplies used to
calculate education services prices is a price inclusive of VAT and is
determined in accordance with the standards, type, and quality of those
supplies. In specific:
- Regarding supplies priced by the
State: use the prices stipulated by the State (+) reasonable circulation costs
(if any);
- Regarding outsourced supplies:
If there are no sufficient
documents and invoices as prescribed, use the lowest price, which is be
calculated from information sources such as market prices provided by
specialized organizations or quotations of manufacturers, prices of suppliers;
If there are sufficient documents
and invoices as prescribed, use the buying prices stated in the sales invoices;
or successful bids, hammer prices, quoted prices (+) reasonable costs to
deliver the supplies to the educational institution (if any);
- Regarding supplies which are
directly imported and put into use: use the cost price as prescribed by
competent authorities (+) reasonable costs to deliver the supplies to the
educational institution (if any);
- Regarding homemade supplies:
use the ex-warehouse prices
(+) actual costs to deliver the supplies to the educational institution (if
any);
- Regarding third-party processed supplies:
use the ex-warehouse prices (+) processing cost (+) reasonable costs to deliver
the supplies to the educational institution (if any);
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3. Administrative costs refer to
costs for serving operation of departments and divisions of the administration
in the educational institution, including:
a) Enrollment costs:
b) Costs of services provided by third
parties to support the administration; expenses associated with purchase and
use of technical materials, patents, etc. (not qualified as fixed assets),
which are gradually recorded into administrative costs; rents of fixed assets;
payments to contractors (if any);
c) Other monetary expenses under
general administration, in addition to the above-mentioned costs, such as:
conferences, guest receptions, per diem, travelling costs, expenditures for
female employees, researches and training, associations membership fees, and
other reasonable costs;
Administrative costs are determined
on the basis of average statistics of specific administrative costs in the 3
consecutive years (according to the State budget entries) of the educational
institution, to ensure their effective operation. Maximum administration cost
is 10% of total costs constituting education services prices and must be
detailed in the educational institution’s internal spending regulations.
4. Costs of
depreciation or amortization of fixed assets means
the costs
of depreciation
or amortization of houses, structures, machinery
and equipment
and other
fixed assets used
in the provision
of education
and training
services
calculated
according
to
regulations
of the Ministry
of Finance
and
the
roadmap
to record the
costs
of depreciation
or amortization of fixed assets to the education
services
prices shall
be
prescribed
by
competent authorities.
5. Other costs include business
license taxes, land rents, and other fees and charges
Chapter IV
IMPLEMENTATION
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1. Formulate and promulgate
economic and technical norms in education within their authority as per this
Circular.
2. Make regular amendments to
economic and technical norms in education within their authority to ensure the
economic and technical norms comply with actual conditions and applicable
regulations. Guide affiliated educational institutions to formulate economic
and technical norms and appraise them as per this Circular based on the
economic and technical norms of their field.
3. Monitor and send periodic
reports on implementation of economic and technical norms in affiliated
educational institutions to the Ministry of Education and Training before every
December 20.
Article 12. Responsibilities of
educational institutions
1. Formulate and promulgate their
own economic and technical norms based on Article 7 hereof; and economic and
technical norms of their superior bodies.
2. Send periodic reports on
implementation of economic and technical norms to their superior bodies and
local education authorities before every December 15.
Article 13. Funding for
formulation, appraisal, and promulgation of economic and technical norms and
determination of education services prices
Education agencies and educational
institutions shall use their sources of funds to formulate, appraise, and
promulgate economic and technical norms and determine education services prices
as per the Law on State Budget and guiding documents.
Article 14. Entry in force
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2. The Chief Officers, Director of
Department of Planning and Finance, Heads of units affiliated to the Ministry of
Education and Training; Directors of Departments of Education and Training;
Directors of universities, institutes; Principals of senior colleges;
Principals of pedagogical colleges; Principals of pedagogical post-secondary
schools, and relevant entities shall implement this Circular./.
PP.
MINISTER
DEPUTY MINISTER
Le Hai An
APPENDIX
EXAMPLE
OF CALCULATING THE TRAINING COST NORM FOR A FULL-TIME UNIVERSITY CLASS
ACCORDING TO GIVEN TRAINING PROGRAM
(Enclosed with Circular 14/2019/TT-BGDDT dated August 30, 2019 of the
Ministry of Education and Training)
Section
Expenditures
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Notes
to method used
Percentage
(%)
A
TOTAL TRAINING COST
Total training sub-costs: = I + II
+ III
I
DIRECT COSTS
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62%
1
Initial expenditures to offer
academic disciplines, offer classes, design curricula/syllabuses, subject
outlines, compilation of textbooks and materials, enrollment, and enrollment
promotion
Including the expenses
associated with designing curricula/syllabuses, subject outlines, compilation
of textbooks and materials; initial expenditures to offer academic
disciplines, offer classes; enrollment and enrollment promotion
1
= 1.1+ 1.2 + 1.3
14%
1.1
Expenditures on designing
curricula/syllabuses, subject outlines, compilation of textbooks and
materials (subject to annual amendments)
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- Design curricula/syllabuses: Royalties;
counter-argument; Acceptance Testing Council; processing of application for
acceptance; etc.
- Designing of subject outlines:
Royalties; counter-argument; Acceptance Testing Council; processing of
application for acceptance; etc.
- Textbooks and materials:
Royalties; counter-argument; Acceptance Testing Council; processing of
application for acceptance; etc.
=
G% x Total training cost. Up to 5%
3%
1.2
Other costs associated with
offering academic disciplines
Surveying social
needs,
applying for offering academic disciplines, business fees, and other expenditures
on offering academic discipline, which accounts
for
H%
of
total
costs (actual
costs)
=
H% x Total training cost. Up to 2%
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1.3
Expenditures on enrollment and enrollment
promotion
Accounting for 1% of total
training cost
=
1% x Total training cost. Up to 10%.
10%
2
Salaries and wages for
teaching, training and administrative departments directly support and serve
the class in lecture halls for 1 academic year
Identify university lecturers
with a Master's degree or higher, with 20 years of work, class allowance in
the field I
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a
Average salary and wage of 1
lecturer who teaches for a training program for 1 year
- Base salary excluding salary
payables (salary coefficient = J)
- Class allowance, equal to K% of
base salary (E.g. pedagogy is 40%)
- Seniority allowance, equal to
L% of base salary
- Insurance contributions are
based on salary, of which the educational institution contributes 21.5%
- the trade union contributes 2%
Base salary: = J x Base salary x
12 (months)
- Class allowance: = K x J x Base
salary x 12 (months)
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- Insurance benefits 21.5% = 21.5%
x (Base salary + Seniority allowance)
- Trade union contribution: 2% x
(Base salary + Seniority allowance)
b
Average unit price of 1 theory
lesson
- Circular No. 47/2014/TT-BGDDT
dated December 31, 2014 of the Minister of Education and Training on working
policies for lecturers stipulates that the labor norm of lecturers is 1,760
normal hours/school year. This includes 270 standard teaching hours
(theoretical hours), the rest are scientific research hours, study hours and
other professional activities prescribed by the Head of the educational
institution. Pursuant to Joint Circular No. 06/2011/TTLT-BNV-BGDDT, the
conversion of scientific research hours and other professional activities is
determined as follows: 270 standard teaching hours = 900 normal hours, thus
1,760 mechanical hours = 528 standard periods. In fact, in certain subject
groups, hours are exempted or reduced due to holding managerial positions,
attending courses, taking maternity leave, raising children under 36 months, and
other exemption and reduction policies. So, the average exemption and
reduction is M%. The number of periods remaining to be covered
according to the norm is 528 x (1-M%). Unit price for 1 theory class =
annual average salary, wage of lecturer/ [528 x (1-M%)]
= Annual average
salary/wage/Standard number of standard periods [528 x (1-) M%)];
2.1
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The cost for teaching average number
of theoretical periods per year according to the training program of the
academic discipline
= Average number of theoretical
credits per year (according to the training program) x 16.5 ( Coefficient to
convert credits into standard periods) x Average unit price of 1 theoretical
teaching period
2.2
Cost for teaching practice,
experiment, internship in 1 academic year
The cost for teaching practice,
experiment, internship in the academic discipline i has a cost coefficient
equal to F times compared to theory period (due to the costs incurred in:
buying materials, samples, tools, personal protection equipment in the
laboratories, perishable things, and the number of teachers in a class
increases because a theory class has to divided into several small groups for
practice and experiment (from 5 to 10 students in a group), per diem for
lecturers, expenses for internships, practice, etc.)
* (detailed in the notes)
= Average number of practice and
experiment credits per year x 16.5 (coefficient to convert credits to
standard periods) x Average unit price of 1 theory lesson x F (F is the
coefficient cost between teaching practice and experiment and teaching
theory)
Notes: Number of credits
according to the training program = number of theoretical credits + number of
practical and experiment credits
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2.3
Salaries and wages for the
administrative staff and services staff who support at the lecture halls
(cleaning, opening, and closing classrooms, laboratories, etc....)
Including administrative staff
and services staff who support at the lecture halls: staff who clean, open
and close classrooms, and serve drinking water in the lecture halls. Their
salaries and wages are equal to k% of salaries and wages of those who provide
teaching and training
= k% x Salaries and wages for
those who provide teaching and training. Up to 5%
3
Costs for conducting
invigilation and marking
Each full-course student must take
the final exam of units of study and the final exam for experimental credits
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3.1
Invigilation allowance
Invigilation allowance in a
class/year
Annual invigilation allowance/
class = Standard invigilation allowance paid to 1 invigilator of educational
institution x 2 invigilators of an exam room x Number of exam rooms x average
number of units of study in a year/class
* In case the number of students
in a class is > 30, an additional exam room will be added (each exam room
has an average of 30 students).
3.2
Exam marking allowance
Marking allowance in a class/year
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* Average number of units of
study per year = Number of full-course units of study/number of years of
training
4
Expenditures on scholarships and
scientific research of educational institutions and students; school opening
and closing ceremonies
8%
4.1
Minimum study incentive
scholarships according to Circular No. 31/2013/TT-BGDDT dated August 1, 2013 of
the Ministry of Education and Training and tuition fees according to Decree
No. 86/2015/ND-CP dated October 2, 2015 of the Government.
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= P% x Total tuition fees
collected under Decree 86. At least 8%
4.2
Expenses for students and
learners for scientific research activities according to Decree No.
99/2014/ND-CP dated October 25, 2014 of the Government. Funding comes from
tuition revenue.
The rate of deduction for scientific
research is Q % of total tuition fees collected/year
= Q% x Total tuition fees
collected under Decree 86. At least 3%
4.3
Funding for investment in
developing potential and encouraging science and technology activities
according to Decree No. 99/2014/ND-CP. Proportion extracted from legal
revenue sources.
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= S% x Total tuition fees
collected under Decree 86. At least 5%
4.4
Expenses for opening and closing
ceremonies for handing out diplomas (including blanks and diploma printing)
According to actual expenses for halls,
stages, guests, delegates, drinks, entertainment, bachelor's uniforms, other
costs. Each student costs an average of R thousand VND/course
=R : (divided) number of years of
training x Number of students in class
5
Depreciation costs of fixed
assets directly serving teaching and training
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= T% x Total training cost. Up
to 5%
5%
II
INDIRECT COSTS
25%
1
Regular expenses such as:
electricity, domestic water, drinking water, stationery, communications,
press and media, per diem, reception, ceremonies, other professional
activities, conferences , seminars, management costs, etc.
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= U% x Total training cost. Up to
10%
10%
2
Salaries and wages for management,
administrative and service staff (excluding departments directly at the
lecture halls where students study)
Salaries and wages for management
and administrative staff who provide indirect support and service account for
about V% compared to teaching and training staff, which is consistent with
current practice
= V% x Total training cost. Up to
25%.
8%
3
Depreciation costs for fixed
assets (offices of administrative block, faculty offices, subject groups,
other shared fixed assets)
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= X% x Total training cost. Up to
5%
5%
4
Other expenses (such as:
activities of the Party, Union, Youth Union, expenses for female employees,
movement activities of students and staff,, other expenses, ..)
Other expenses (such as:
activities of the Party, Union, Youth Union, expenses for female employees,
movement activities of students and staff,, other expenses, ..) which
account for Y% of total cost.
= Y% x Total training cost. Up to
3%
2%
III
Additional income, holiday benefits;
setting aside funds: bonus and welfare, provision for income stabilization
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13%
1
Extra income, holiday benefits
Extra income, holiday benefits
account for Z% of total cost
Z% x Total training costs (up to
5%)
3%
2
Setting aside funds: bonus and
welfare, provision for income stabilization; Investment and development fund
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= W% x Total training cost. Up to
15%.
10%
B
TUITION FEES COLLECTED UNDER
DECREE NO. 86/2015/ND-CP
Under Decree No. 86/2015/ND-CP
Number of students/class x Standard
tuition fee according to Decree 86
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Notes:
- Conver 1 credit = 16.5
standard teaching periods of theory, because 1 credit period is 50 minutes (According
to Decision No. 17/VBHN-BGDDT dated May 15, 2014), but the standard teaching
periods of 1 theory period in class is calculated according to the annual class
(each period is 45 minutes) according to Circular No. 47/2014/TT-BGDDT dated
December 31, 2014.
- The standard class size is 40
students, according to Circular No. 47/2014/TT-BGDDT dated December 31, 2014,
in specific: 1 (One) theory lesson in class for 40 students is equal to 1,0
standard hour.