From December 16, 2024, what formula will be used to determine the price of educational services, training, and salary expenses?
From December 16, 2024, what formula is used to determine the cost of education and training services, and wage expenses?
Based on Clauses 1 and 2, Article 10 of Circular 14/2024/TT-BGDDT (effective from December 16, 2024), the formula for determining the cost of education and training services, and wage expenses is stipulated as follows:
(1) The cost of education and training services is determined by the following formula:
Cost of education and training services | = | Wage expenses | + | Material expenses | + | Management expenses | + | Depreciation/amortization of fixed assets | + | Other expenses | + | Accumulation (if any) or profit (if any) |
(2) Wage expenses
Wage expenses comprise payments to teachers, lecturers, management staff, and workers directly involved in providing education and training services, including salaries, wages, and allowances of a salary nature, social insurance, health insurance, unemployment insurance, union fees, and other expenses required by current law.
Wage expenses | = | Labor norms | x | Salary or wage cost rate (VND/hour) |
- Labor norms: Developed according to the guidance in Clause 1, Article 7 of Circular 14/2024/TT-BGDDT;
- The salary cost rate follows current legal provisions on salaries; wage costs or policies regarding the position, labor agreements are costs to be paid to employees based on labor contracts or collective labor agreements.
Based on conditions and actual requirements, wage expenses are determined on the basis of the wage fund of the educational institution ensuring the unit's effective operation and must be detailed in the internal expenditure regulations of the unit.
From December 16, 2024, what formula is used to determine the cost of education, training services, and wage expenses? (Image from the Internet)
How are economic-technical norms in the field of education and training classified?
Based on Article 4 of Circular 14/2024/TT-BGDDT regarding the classification of economic-technical norms in the field of education and training:
(1) Classification according to the issuing authority
- Ministerial-level economic-technical norms are developed, appraised, and issued by the Ministry of Education and Training for application in education and training by sector groups;
- Local-level economic-technical norms are developed, appraised, and issued by the provincial People's Committee for preschool, general education, pedagogical colleges, and continuing education services within the locality for application within local agencies, organizations, and educational institutions;
- Institutional-level economic-technical norms are developed by educational institutions, submitted for appraisal to competent authorities for issuance or issued by authorized entities to serve the professional activities of the educational institution.
(2) Classification by public service groups
Economic-technical norms by public service groups using the state budget as stipulated in the Prime Minister's Decision regarding the issuance of the list of public services using the state budget in the field of education and training.
How is the procedure for developing economic-technical norms in the field of education and training implemented?
Based on Clause 1, Article 8 of Circular 14/2024/TT-BGDDT on the procedure for developing, appraising, and issuing economic-technical norms:
(1) Develop economic-technical norms:
- Based on the List of public services using the state budget in education and training, organizations, and individuals assigned to develop economic-technical norms for each public service;
- When necessary, the competent authority may establish a drafting committee to implement;
- Collect opinions from relevant agencies, units, organizations, and individuals;
- Complete the dossier for submission to the competent authority for issuance of economic-technical norms. The dossier includes basic contents: submission note, draft economic-technical norms, practice summary report, explanatory report on the method of developing economic-technical norms, and other related documents.
(2) Appraise and submit for issuance of economic-technical norms.
The competent authority, as prescribed in Clauses 2 and 3, Article 11 of Circular 14/2024/TT-BGDDT, assigns a specialized unit to chair the appraisal or establishes an Appraisal Council (if necessary) to appraise.
The unit that develops economic-technical norms completes the dossier based on appraisal opinions and submits it to the specialized unit chairing the appraisal for the competent authority to consider and issue.
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