Recently, the Ministry of Health issued regulations on the method for determining prices of medical examination and treatment services in Vietnam from October 17, 2024
Method for determining prices of medical examination and treatment services in Vietnam from October 17, 2024 (Image from the internet)
On October 17, 2024, the Minister of Health issued Circular 21/2024/TT-BYT stipulating the method of determining prices of medical examination and treatment services in Vietnam.
The principles and bases for determining prices of medical examination and treatment services in Vietnam are stipulated in Article 1 of Circular 21/2024/TT-BYT as follows:
- The method of determining prices of medical examination and treatment services in Vietnam involves determining the price for each specific service, including the cost method and the comparative method.
- The pricing must apply the principles and bases for pricing as regulated in Clause 3, Clause 4, Article 110 of the Law on Medical Examination and Treatment 2023 and Clause 6, Article 119 of Decree 96/2023/ND-CP and the following principles:
+ The choice of pricing method is implemented according to the provisions of Article 2 of Circular 21/2024/TT-BYT;
+ Avoid duplication of cost elements included in the pricing of medical examination and treatment services.
- Expenses that are not included in reasonable and legitimate costs to determine the pricing of medical examination and treatment services include:
+ Expenses that are not included in reasonable and legitimate costs for determining the pricing follow the current legal provisions regarding non-deductible expenses when determining taxable income for corporate income tax and expenses not included in the cost formation of service price following relevant legal documents;
+ Costs covered by the state budget as per legal regulations, including specific allowances such as:
++ Preferential allowances, attraction allowances, subsidies, and other incentives for medical staff, contract employees, and military medical staff directly working in medical expertise at state medical facilities in areas with especially difficult socio-economic conditions;
++ Attraction allowances, long-term service allowances, certain subsidies, and travel expenses for officials and public employees, and salary receivers in the armed forces (people's army and people's police) working in areas with especially difficult socio-economic conditions;
++ Special allowances for staff and public employees working at Huu Nghi Hospital, Thong Nhat Hospital, C Danang Hospital under the Ministry of Health, Central Health Protection Departments 1, 2, 2B, 3, and 5, Department A11 of the hospitals under the Ministry of Defense;
++ Special allowance policies according to profession or work.
+ Other costs already included in the price of medical examination and treatment services.
According to Article 2 of Circular 21/2024/TT-BYT which regulates the selection and application of valuation methods for medical examination and treatment services as follows:
(1) The cost method is applied to determine the pricing of medical examination and treatment services when the price-forming elements are identifiable.
(2) The comparative method is applied to determine the pricing when it is necessary, provided that information is collected from at least 3 units performing the service for comparison. The selection and collection of information regarding comparative services are stipulated in Article 4 of Circular 21/2024/TT-BYT.
(3) Based on practical conditions, the head of the agency, organization, or unit creating the price plan for medical examination and treatment services (hereinafter referred to as the price plan unit) decides to apply one of the two valuation methods stipulated in clauses (1) and (2) to establish the price plan.
(4) In cases where both pricing methods can be applied to the medical examination and treatment service simultaneously, the head of the price plan unit is given priority to choose the comparative method when all conditions stipulated in clause (2) are met.
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