Management of the State Budget Fund Supporting the Purchase of Liability Insurance in Healthcare Facilities

1. The level of support for purchasing professional liability insurance (BHTN) serves as the basis for healthcare facilities to prepare expenditure estimates from the annual state budget allocated by the competent authorities in accordance with regulations.

2. Any unused state budget funds at the end of the year allocated for purchasing BHTN shall be carried forward to the next year for continued use and shall not be used for other purposes.

3. In cases where healthcare facilities organize service activities requiring personnel beyond the number authorized by the competent authorities, the unit may use revenue from such service activities to purchase BHTN for employees, ensuring compliance with BHTN needs and the financial resources of the unit.

4. Should healthcare facilities wish to opt for BHTN with premiums higher than the state budget support, the unit may use its development fund (if available) to cover the additional costs.

5. The expenditure for purchasing BHTN for public healthcare facilities from the state budget (regular expenditure) and service revenue shall be accounted for under item 7750 “Other Expenses”, sub-item 7758 “Other Support Expenditures” of the state budget classification.

6. If the cost of professional liability insurance has already been included in the service charges as regulated by competent state authorities, the healthcare facility must purchase BHTN according to the regulations from the service revenue. The state budget will not support the cost of purchasing BHTN for the facility.

For details, refer to Circular 210/2015/TT-BTC, effective from February 15, 2016.

- Ngoc Duyen -

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