Costs and evaluation methods thereof to determine on-demand medical service fees in Vietnam

Costs and evaluation methods thereof to determine on-demand medical service fees in Vietnam are specified in Article 5 of Circular 13/2023/TT-BYT, specifically as follows:

Direct costs

(1) Direct costs for service provision include:

- Medicine, chemicals, medical equipment, consumables, replacements (including preservation and depreciation costs as per the law);

- Electricity, water, fuel, waste treatment, environment hygiene, bacterial contamination control costs;

- Equipment maintenance, inspection, calibration, replacement tool, equipment purchase costs;

- Other direct costs as per the law.

(2) Evaluation methods

- Costs under Point a of this Clause shall be determined by depreciation norms developed, promulgated by medical establishments and based on depreciation norms promulgated or publicized by competent authority (if any).

- Unit price of medicine, materials, chemicals, and direct costs (including VAT) shall be the price when they arrive at medical establishments which is determined by published price (if any) or price on invoice according to applicable laws at the time in which pricing is determined plus (+) costs for transporting to medical establishments or winning bid as per the law.

Costs and evaluation methods thereof to determine on-demand medical service fees in Vietnam (Internet image)

Costs for salaries

(i) Costs for salaries include all monetary costs which medical establishments must pay to employees, including:

- Salaries; allowance; donations depending on regulations (including donations made by the establishments) of employees and employers;

- Wages and payments relating to service provider personnel as per the law;

- Costs for outsourced personnel, domestic and foreign invited experts according to agreements signed with experts.

(ii) Evaluation methods

- Regarding services where the number of people and time for service provision have been regulated: medical establishments shall rely on the regulation and practical situation to decide on labor depreciation depending on work days;

- Regarding services where the number of people and time for service provision have not been promulgated: rely on practical situations to develop and promulgate labor depreciation norms depending on work days;

- Unit labor costs per work day shall be determined by salaries, wages, allowance, donations (including donations made by the establishments) depending on payrolls and employment contracts.

Administrative costs

(a) Administrative costs include costs of management and administrative departments of medical establishments and indirect costs serving service provision, including:

- Costs for electricity, water, fuel; costs for telecommunication and post services; costs for renting information technology, renting services, management software; costs for maintaining patient security and safety; costs for maintaining hygiene, environment, waste treatment; other costs for hiring and purchase;

- Costs for maintaining, inspecting, calibrating property, procuring equipment, tools, instruments, and stationery serving management departments, indirect operation and general operation of the establishments;

- Costs for hiring translators, interpreters; costs for procuring, printing, photocopying documents and publications;

- Costs for uniform, outfit, PPE, occupational safety and hygiene assurance, employee health protection, HIV infection prevention, and immunization for employees and officials;

- Costs for media, advertising affairs;

- Fees and charges; land use tax/land levies for business, service operations (if any); liability insurance in medical examination and treatment, property insurance; costs for fire prevention and fighting; costs for quality control; costs relating to preservation, loss, disposal of medicine and instruments; costs for selling and disposing property as per the law;

- Costs for training, scientific research; receiving transferred techniques and providing professional training;

- Loan interests (if any);

- Other costs.

(b) Evaluation methods:

- Costs relating to materials, chemicals and other costs of management, administration departments shall be determined the same manner as direct costs are under Clause 1 of this Article;

- Establishments shall develop solutions for allocating administrative and operational costs for each service appropriate to each establishment's practical situations.

Other costs

- Property depreciation costs including property used solely for on-demand services and property used both for operations within functions and tasks of establishments and on-demand services: comply with applicable regulations on depreciation.

- Risk provision.

- Accumulations for reinvestment, technical development, expected turnovers (if any).

Mai Thanh Loi

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