What incentives will enterprises be eligible for when employing persons with disabilities in Vietnam?
What is the support for production and business establishments employing persons with disabilities in Vietnam?
According to the provisions of Article 34 of the 2010 Law on Persons with Disabilities of Vietnam (some contents are annulled by point k, Clause 4, Article 2 of the 2013 Law on Amendments to Law on Corporate Income Tax and guided by Article 9 of Decree No. 28/2012/ND-CP), production and business establishments employing disabled people accounting for at least 30% of total labor as specified in Article 34 of the 2010 Law on Persons with Disabilities of Vietnam are eligible for the following incentives:
- Receiving support for improving working conditions and environment suitable for the disabled as prescribed by the Ministry of Labor, War Invalids and Social Affairs. The support level depends on the number or official disabled employees working in the production and business establishments, their impairment level and scale of production and business establishments as prescribed by the Prime Minister.
Presidents of provincial People’s Committees shall make decisions on the levels of support for the improvement of working conditions and environment of production and business establishments employing disabled people accounting for at least 30% of total employees;
- Exempted from enterprise income tax in accordance with law provisions on tax;
- Receiving low-interest loans under the production and business development project from Social Policy Banks. The loan conditions, period, amount and interest rates must comply with current provisions on loans for job creation projects;
- Being prioritized when renting land and water surface as prescribed by law;
- Exempted from land and water surface rents for production and business establishments that employ disabled people accounting for at least 70% of total employees. Receiving 50% reduction of land and water surface rents for production and business, for production and business establishments employing disabled people accounting for 30% to under 70% of total employees.
While enjoying exemption from or reduction of land or water surface rents, production and business establishments must not change, transfer, give, lease out the right to use land or water surface and mortgage, guarantee or contribute to joint ventures using the right to use land or water surface as prescribed by law provisions on land.
What incentives will enterprises be eligible for when employing persons with disabilities in Vietnam?
How to conduct policies for recruitment of persons with disabilities in Vietnam?
According to the provisions of Article 35 of the 2010 Law on Persons with Disabilities of Vietnam, policies for recruitment of persons with disabilities is implemented as follows:
Policies for recruitment of persons with disabilities in Vietnam
1. The State encourages agencies, organizations and enterprises to employ persons with disabilities. Enterprises employing many persons with disabilities are entitled to preferential policies provided in Article 34 of this Law.
2. The Government shall detail policies of encouraging agencies, organizations and enterprises to employ persons with disabilities under Clause 1 of this Article.
At the same time, according to the provisions of Article 10 of Decree No. 28/2012/ND-CP guiding Article 35 of the 2010 Law on Persons with Disabilities of Vietnam, the State encourages agencies, organizations and enterprises to employ persons with disabilities.
- Enterprises officially employing 10 or more disabled people are eligible for the incentives (specified in Points a and c, Clause 1, Article 9 of Decree No. 28/2012/ND-CP):
+ Receiving support for improving working conditions and environment suitable for the disabled as prescribed by the Ministry of Labor, War Invalids and Social Affairs. The support level depends on the number or official disabled employees working in the production and business establishments, their impairment level and scale of production and business establishments as prescribed by the Prime Minister.
+ Receiving low-interest loans under the production and business development project from Social Policy Banks. The loan conditions, period, amount and interest rates must comply with current provisions on loans for job creation projects;
06 policies to support employment for persons with disabilities in Vietnam?
Pursuant to the provisions of Article 33 of the 2010 Law on Persons with Disabilities of Vietnam, 06 policies to support employment for persons with disabilities are prescribed as follows:
- The State shall create conditions for persons with disabilities to have their working functions rehabilitated, to receive free job advice, to be employed and perform jobs suitable to their health and characteristics.
- Agencies, organizations, enterprises and individuals may neither refuse to recruit persons with disabilities who fully satisfy the recruitment conditions nor set recruitment criteria in violation of law in order to restrict working opportunities of persons with disabilities.
- Agencies, organizations, enterprises and individuals employing persons with disabilities shall, depending on their specific conditions, arrange jobs and ensure the working conditions and environment suitable to these persons.
- Agencies, organizations, enterprises and individuals employing persons with disabilities shall comply with the labor law concerning employees with disabilities.
- Job placement organizations shall provide vocational training and job advice as well as job recommendation for persons with disabilities.
- Self-employed persons with disabilities or households creating jobs for persons with disabilities may borrow loans at preferential interest rates for production and business activities and to be guided in production, technology transfer and receive support in product sales according to regulations of the Government.
In addition, according to the provisions of Article 8 of Decree No. 28/2012/ND-CP, self-employed disabled people and households employing the disabled are eligible for the following policies:
- Taking low-interest loans from Social Policy Banks for production and business. The loan conditions, terms and amount must comply with current regulations on loans for job creation projects;
- Receiving instruction in production and business and support in technology transfer and product sale.
At the same time, People’s Committees at all levels shall be in charge and cooperate with related agencies, organizations and persons in providing instruction in the production, business and technology transfer, and supporting the sale of products made by the disabled.
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