Circular 24/2022/TT-BLDTBXH of Vietnam: Guidelines for the implementation of the allowance regime in kind from March 1, 2023?
- What are the conditions for receiving allowance in kind for employees working in conditions with dangerous and hazardous factors in Vietnam?
- How will employees working in conditions with dangerous and hazardous factors receive allowance in kind in Vietnam?
- What are the principles of organization of giving an allowance in kind to employees working in conditions with dangerous and hazardous factors?
- What is the specific level of allowance for each occupation and job of employees working in conditions with dangerous and hazardous factors?
What are the conditions for receiving allowance in kind for employees working in conditions with dangerous and hazardous factors in Vietnam?
On November 30, 2022, the Ministry of Labor, War Invalids and Social Affairs issued Circular 24/2022/TT-BLDTBXH of Vietnam stipulating allowance in kind for employees working under dangerous, hazardous conditions.
Pursuant to Article 3 of Circular 24/2022/TT-BLDTBXH of Vietnam stipulating the conditions for employees to be entitled to allowance in kind for employees working in conditions with dangerous and hazardous factors as follows:
- Doing occupations and jobs on the list of particularly heavy, hazardous and dangerous occupations and jobs, and heavy, toxic and dangerous occupations and jobs promulgated by the Minister of Labor, War Invalids and Social Affairs.
- Working in a working environment with at least one of the following two factors:
+ There is at least one of the dangerous factors, harmful factors that do not meet the permissible standards and regulations on hygiene as prescribed by the Ministry of Health.
+ Exposure to at least 01 factor ranked at 4 points or higher in the target group Exposure to infectious disease sources according to the Law on Prevention and Control of Infectious Diseases (Order number 10.1, Section A, Appendix I enclosed with Circular 29/2021/TT-BLDTBXH stipulating standards for labor classification according to working conditions).
Circular 24/2022/TT-BLDTBXH of Vietnam: Guidelines for the implementation of the allowance regime in kind from March 1, 2023?
How will employees working in conditions with dangerous and hazardous factors receive allowance in kind in Vietnam?
Pursuant to Article 4 of Circular 24/2022/TT-BLDTBXH of Vietnam as follows:
Allowance in kind in Vietnam
1. Allowance in kind is calculated on a daily basis and has monetary value according to the following levels of allowance:
a) Level 1: VND 13,000;
b) Level 2: VND 20,000;
c) Level 3: VND 26,000;
d) Level 4: VND 32,000.
2. For employees who fully meet the conditions prescribed in Article 3 of this Circular, the specific allowances for each profession or job are specified in Appendix I enclosed with this Circular and applied according to the corresponding working time as follows:
a) If working 50% or more of the normal working hour of the working day, they are also entitled to the allowance of allowances;
b) If they work less than 50% of the normal working hours of the working day, they are entitled to half of the allowance;
c) In case the employee works overtime, the allowance in kind will be increased in proportion to the number of overtime hours according to the above principle.
Thus, the level of allowance in kind for employees working in conditions with dangerous and hazardous factors is calculated on a daily basis and has a monetary value according to 4 above with a maximum value is VND 32,000.
Note: The specific level of allowance for each occupation or job is specified in Appendix I enclosed with Circular 24/2022/TT-BLDTBXH of Vietnam and is applied according to the corresponding working time as follows:
- If they work 50% or more of the normal working time of the working day, they are also entitled to the allowance for allowance;
- If they work less than 50% of the normal working time of the working day, they will be entitled to half of the allowance;
- In case the employee works overtime, the allowance in kind will be increased in proportion to the number of overtime hours according to the above principle.
What are the principles of organization of giving an allowance in kind to employees working in conditions with dangerous and hazardous factors?
Pursuant to Article 5 of Circular 24/2022/TT-BLDTBXH of Vietnam stipulating the principles of organizing giving allowance in kind for employees working in conditions with dangerous and hazardous factors as follows:
- The organization of giving an allowance in kind must be done in shifts, working days, ensuring convenience, safety and food hygiene.
- In case the employee does mobile, scattered, small numbers of jobs or other jobs with unstable labor organizations that cannot organize on-the-spot concentrated giving allowance, the employer must provide materials for employees so that employees are responsible for self-improvement according to regulations.
In this case, the employer must make a list of allocations, signed and received by the employees; regularly inspect the implementation of giving allowance of employees.
- Not paid in cash, not paid into salary (including included in salary unit price) instead of allowance in kind.
- Encourage employers to consider and decide on the implementation of giving allowance in kind at the rate of 1 (VND 13,000) for employees who do not perform occupations or jobs on the list of occupations and jobs that are particularly heavy. arduous, hazardous, dangerous and arduous, toxic and dangerous prescribed by the Minister of Labor, War Invalids and Social Affairs but are working in working conditions with at least one of the dangerous factors, harmful factors as prescribed in Clause 2, Article 3 of Circular 24/2022/TT-BLDTBXH of Vietnam.
- Expenses for fostering in kind shall be accounted into regular operating expenses and production and business expenses as prescribed by law.
What is the specific level of allowance for each occupation and job of employees working in conditions with dangerous and hazardous factors?
Pursuant to Appendix I enclosed with Circular 24/2022/TT-BLDTBXH of Vietnam stipulating the table to determine the level of allowance in kind according to the characteristics of working conditions as follows:
Download the table determining the level of allowance in kind according to the characteristics of working conditions: Click here.
Circular 24/2022/TT-BLDTBXH of Vietnam will take effect from March 1, 2023.
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