What are the policies and benefits for tax official apprentices and mentors in Vietnam?

What are the policies and benefits for tax official apprentices and mentors in Vietnam?

Pursuant to Article 22 of Decree 138/2020/ND-CP regulating the policies and benefits for tax official apprentices and mentors as follows:

- During the apprenticeship period, the apprentice is entitled to 85% of the first-level salary of the recruitment grade.

In case an apprentice has a master's degree suitable for the requirements of the recruited job position, they are entitled to 85% of the second-level salary of the recruitment grade; in case an apprentice has a doctorate degree suitable for the requirements of the recruited job position, they are entitled to 85% of the third-level salary of the recruitment grade. Allowances are provided according to legal regulations.

- An apprentice is entitled to 100% of the salary and allowance of the recruitment grade corresponding to the training level specified in Clause 1, Article 22 of Decree 138/2020/ND-CP in the following cases:

+ Working in areas with extremely difficult socio-economic conditions;

+ Working in hazardous and dangerous industries or occupations;

+ Completing military service, participating in the people's police service, serving as a military officer, police officer, demobilized professional soldier, cryptographic staff transferring sectors, graduates of reserve officer training, graduates of the commune military command post training in the grassroots military sector are promoted to reserve officer rank, registered in the reserve officer grade, youth volunteer members, young intellectual volunteer members participating in rural and mountainous development for 24 months or more having completed the task.

- The apprenticeship period is not included in the time considered for salary advancement.

- Civil servants assigned by agencies or organizations to guide apprentices are entitled to a responsibility allowance coefficient of 0.3 compared to the statutory pay rate during the apprenticeship mentoring period.

What are the policies and benefits for tax official apprentices and mentors in Vietnam? (Image from the apprenticeet)

What content will new tax officials undergo during their apprenticeship in Vietnam?

Pursuant to Clause 3, Article 20 of Decree 138/2020/ND-CP the following regulations are applied:

apprenticeship Regime

1. Newly recruited officials must undergo an apprenticeship policy to familiarize themselves with the working environment and perform the tasks of the recruited job position.

2. The apprenticeship duration is stipulated as follows:

a) 12 months for recruitment into category C officials;

b) 06 months for recruitment into category D officials;

c) Maternity leave under social insurance benefits, sick leave of 14 days or more, unpaid leave, temporary detention, suspension from work under legal regulations are not counted into the apprenticeship period.

If an apprentice takes sick leave or has a legitimate reason for less than 14 days and receives consent from the head of the agency or unit where they are apprenticeing, this time is counted into the apprenticeship period.

3. apprenticeship content:

a) Mastering legal regulations on officials; understanding the organizational structure, functions, tasks, and powers of the working agency; apprenticeal rules, working regulations of the agency, and responsibilities and tasks of the recruited job position;

b) Enhancing specialized knowledge and professional skills according to the requirements of the recruited job position;

c) Practicing the tasks of the recruited job position.

...

According to the regulations above, the apprenticeship content for newly recruited tax officials is as follows:

- Mastering legal regulations on officials; understanding the organizational structure, functions, tasks, powers of the working agency; apprenticeal rules, working regulations of the agency, and responsibilities and tasks of the recruited job position;

- Enhancing specialized knowledge and professional skills according to the requirements of the recruited job position;

- Practicing the tasks of the recruited job position.

How long is the apprenticeship period for tax officials in Vietnam?

Pursuant to Clause 2, Article 20 of Decree 138/2020/ND-CP the regulations are as follows:

apprenticeship Regime

1. Newly recruited officials must undergo an apprenticeship policy to familiarize themselves with the working environment and perform the tasks of the recruited job position.

2. The apprenticeship duration is stipulated as follows:

a) 12 months for recruitment into category C officials;

b) 06 months for recruitment into category D officials;

c) Maternity leave under social insurance benefits, sick leave of 14 days or more, unpaid leave, temporary detention, suspension from work under legal regulations are not counted into the apprenticeship period.

If an apprentice takes sick leave or has a legitimate reason for less than 14 days and receives consent from the head of the agency or unit where they are apprenticeing, this time is counted into the apprenticeship period.

Thus, those who pass the tax official examination must undergo an apprenticeship policy to get acquainted with the working environment and perform the tasks of the recruited job position.

The apprenticeship duration is regulated as follows:

- 12 months for recruitment into category C officials;

- 06 months for recruitment into category D officials;

Note: Maternity leave under social insurance benefits, sick leave of 14 days or more, unpaid leave, temporary detention, suspension from work under legal regulations are not counted into the apprenticeship period.

If an apprentice takes sick leave or has a legitimate reason for less than 14 days and receives consent from the head of the agency or unit where they are apprenticeing, this time is counted into the apprenticeship period.