This content is detailed in Circular 151/2016/TT-BTC guiding the operating mechanism for enterprises and employees in defense and security enterprises as stipulated in Decree 93/2015/ND-CP.
To be specific, defense and security enterprises supported by the state for kindergarten and education expenses must meet the following conditions:
- Educational institutions belonging to defense and security enterprises located in areas without public educational facilities must be certified by the local Department of Education and Training where the defense and security enterprise is headquartered.
In addition, Circular 151/2016/TT-BTC also specifically regulates the content and level of financial support as follows:
- Financial support for initial investment in constructing classrooms, purchasing tables, chairs, and teaching equipment not exceeding VND 200,000,000 per classroom. In cases where classrooms or teaching equipment are damaged and need repair and supplementation, the support level shall not exceed VND 30,000,000 per classroom per year.- Financial support to ensure salaries, social insurance, health insurance, and other regulated policies for teachers and childcare providers as per the current state regulations for the area where the enterprise is operating.
More details can be found in Circular 151/2016/TT-BTC, which took effect on January 1, 2016.
- Thanh Lam -
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