Question:
Can you tell me about the payment procedures and settlement of primary health care costs? – Nguyen Huyen Tran (Hanoi)
Hanoi Social Insurance replied:
According to Article 34 of Decree 146/2018-ND-CP, the procedures for payment and settlement of primary health care costs are as follows:
- For public educational institutions or vocational training institutions, accounting for medical examination and treatment expenses in primary health care is included in the cost of performing medical work at the facility and settling with the superior management unit according to current regulations;
- For non-public educational institutions or vocational training institutions, accounting for medical examination and treatment expenses in primary health care is included in the facility's expenses and settlement with the superior unit (if any);
- For enterprises and economic organizations, separate accounting books must be opened to reflect the receipt and use of funds, and not included in the cost settlement of the enterprise or economic organization;
- For other agencies and units, accounting for medical examination and treatment expenses in primary health care is included in the cost of performing medical work of the agency or unit and finalizing with the superior management agency or unit (if any) or the financial agency at the same level according to current regulations.
* Educational institutions or vocational training institutions, agencies, organizations and enterprises that are granted funds for medical examination and treatment in primary health care as prescribed in this Decree are responsible for using them for primary health care work and may not use them for other purposes.
The amount of funds allocated by the end of the year that is not used up can be transferred to the following year for continued use without having to be settled with the social insurance agency.
Source: https://kinhtedothi.vn/thu-tuc-thanh-quyet-toan-kinh-phi-cham-soc-suc-khoa-ban-dau-the-nao.html
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