What are the rules for organizing perquisites in Vietnam in 2024?
What are the rules for organizing perquisites in Vietnam in 2024?
Pursuant to Article 5 of Circular 24/2022/TT-BLDTBXH, the rules for organizing perquisites are as follows:
Rules for organizing perquisites
1. Perquisites must be organized within the working shift or working day while adhering to food safety and hygiene and being convenient. If the nature of the work requires employees to be mobile or disperse or causes group perquisites to be unfeasible on the spot, employers shall provide employees with the perquisites and allow employees to help themselves as per the law. In this case, employers must produce records of recipients in which employees sign and regularly inspect the use of perquisites of employees.
2. Perquisites must not be paid in form of money or included in salaries (or included in piece rate) as a substitute.
3. Employers are encouraged to consider and adopt level 1 perquisites (13.000 VND) for employees who are not working in occupations and professions named under lists of extremely arduous, hazardous, dangerous occupations and professions, arduous, hazardous, dangerous occupations and professions prescribed by the Minister of Labor - War Invalids and Social Affairs but are working in an environment where at least one of the factors under Clause 2 Article 3 hereof is present.
4. Perquisite costs shall be recorded as recurrent expenditure, business expenses as per the law.
Thus, the rules for organizing perquisites are as follows:
- Perquisites must be organized within the working shift or working day while adhering to food safety and hygiene and being convenient.
- Perquisites must not be paid in form of money or included in salaries (or included in piece rate) as a substitute.
- Employers are encouraged to consider and adopt level 1 perquisites (13.000 VND) for employees who are not working in occupations and professions named under lists of extremely arduous, hazardous, dangerous occupations and professions, arduous, hazardous, dangerous occupations and professions.
- Perquisite costs shall be recorded as recurrent expenditure, business expenses as per the law.
What are the rules for organizing perquisites in Vietnam in 2024? (Image from the Internet)
When will employees be eligible for perquisites in Vietnam in 2024?
Pursuant to Article 3 of Circular 24/2022/TT-BLDTBXH, employees shall be eligible for perquisites when 02 requirements below are met:
Requirement 1
The employees working in occupations and professions named under lists of extremely arduous, hazardous and dangerous occupations and professions and arduous, hazardous and dangerous occupations and professions promulgated by the Minister of Labor - War Invalids and Social Affairs
Requirement 2
The employees are working in environments where at least 1 of the 2 factors below is present:
- There is at least one dangerous or hazardous factor that fails to meet permissible hygiene standards and regulations according to the Ministry of Health.
- The employees make contact with at least 1 factor which is given a score of 4 under the sub-heading titled “Contact with sources of infectious diseases according to the Law on Prevention and Control of Infectious Diseases” (number 10.1 of Section A, Appendix I attached to Circular 29/2021/TT-BLDTBXH dated December 28, 2021 of the Minister of Labor - War Invalids and Social Affairs).
The identification of above factors must be performed by organizations eligible for operating in working environment monitoring as per the law.
What are the penalties imposed upon employers commiting violations against regulations on perquisites in Vietnam?
Pursuant to the provisions of Clause 8, Article 22 of Decree 12/2022/ND-CP, the following fines shall be imposed upon an employer for commission of one of the following violations: Failing to provide or insufficiently providing personal protective equipment, or providing such equipment that does not meet quality standards; failing to grant allowances or perquisites or granting them at the rates lower than the prescribed ones; paying money in lieu of allowances or perquisites to employees working in contact with hazards or harmful factors:
- A fine ranging from VND 3.000.000 to VND 6.000.000 shall be imposed if the violation involves 01 - 10 employees;
- A fine ranging from VND 6.000.000 to VND 10.000.000 shall be imposed if the violation involves 11 - 50 employees;
- A fine ranging from VND 10.000.000 to VND 15.000.000 shall be imposed if the violation involves 51 - 100 employees;
- A fine ranging from VND 15.000.000 to VND 20.000.000 shall be imposed if the violation involves 101 - 300 employees;
- A fine ranging from VND 20.000.000 to VND 30.000.000 shall be imposed if the violation involves 301 employees or more.
The employer is compelled to pay employees allowances or perquisites which are converted into cash at the prescribed rates in case of failing to grant allowances or perquisites or granting them at the rates lower than the prescribed ones to employees working in contact with hazards or harmful factors.
*Note: The fine level mentioned above is the fine level for individuals. The fine for organizations shall be twice as much as that imposed upon violating individuals.
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