Regulations on organization of kindergarten centers and classes in worker-populated areas in Vietnam

Regulations on organization of kindergarten centers and classes in worker-populated areas in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. Regulations on organization of kindergarten centers and classes in worker-populated areas in Vietnam

Regulations on organization of kindergarten centers and classes in worker-populated areas according to Article 81 of Decree 145/2020/ND-CP are as follows:

- The People’s Committees of provinces shall:

+ Provide land areas for construction of kindergarten centers and classes in worker-populated areas in their land-use plans;

+ Build kindergarten centers and classes to meet local workers’ demand;

+ Invest in infrastructure; lease out new or existing buildings and infrastructure for opening kindergarten centers and classes to meet local workers’ demand;

+ Oversee implementation of policies on private investment in education; facilitate investment in construction of kindergarten centers and classes in terms of land, loans and administrative procedures;

+ Fulfill responsibility of the State for education management as prescribed by law.

- Kindergarten centers and classes in worker-populated areas are entitled to the same benefits as those of independent and private preschool education institutions in areas with industrial zones prescribed in Article 5 of Decree 145/2020/ND-CP.

- Preschool students that are children of workers in worker-populated areas are entitled to the same benefits as those that are children of workers in the industrial zones prescribed in Article 5 of Decree 145/2020/ND-CP.

- Preschool teachers working in independent and private kindergarten centers and classes in worker-populated areas are entitled to the same benefits as those of preschool teachers working in independent and private preschool education institutions in areas with industrial zones prescribed in Article 10 of Decree 145/2020/ND-CP.

- Employers are encouraged to organize or build kindergarten centers and classes or provide financial assistance therein.

2. Assistance for employers that invest in construction of kindergarten centers and classes in Vietnam

Assistance for employers that invest in construction of kindergarten centers and classes in Vietnam according to Article 83 of Decree 145/2020/ND-CP are as follows:

- Employers that invest in construction of kindergarten centers and classes, culture and other welfare works satisfying standards specified in policies on encouragement of private investment will receive incentives in the fields of education, vocational training, healthcare, culture, sports and environment.

Employers that invest in construction of housing for workers will receive incentives prescribed by the Law on Housing.

Employers that invest in or organize kindergarten centers and classes will be eligible for infrastructure rent reduction or exemption.

- The State will provide assistance for employers as follows:

+ Employers having large numbers of female employees will be eligible for tax reduction as prescribed by tax laws;

+ Additional expenditures on female employees’ welfare, assurance of gender equality, preventing and combating sexual harassment in the workplace prescribed in this Decree will be deductible when calculating income subject to corporate income tax as prescribed by the Ministry of Finance.

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