Is the cost of pre-employment health checkup recorded to deductible expenses for corporate income tax in Vietnam?
Is the cost of pre-employment health checkup recorded to deductible expenses for corporate income tax in Vietnam?
Pursuant to Article 3 of Circular 28/2016/TT-BYT regulating subjects and time of pre-employment health checkup:
Subjects and time of pre-employment health checkup
1. Subjects of pre-employment health checkup are specified in Clause 3 Article 21 of the Law on Occupational hygiene and safety.
2. Health checkups shall be provided for workers before they are assigned to do harmful works.
Pursuant to Clause 6, Article 21 of the Law on Occupational Safety and Hygiene 2015, regulations on health check-ups and treatment for occupational diseases applicable to employees:
Health check-ups and treatment for occupational diseases applicable to employees
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3. Before an employee is assigned works or taken another work that is more heavy, harmful or dangerous, or after a victim recovers from occupational accident or occupational disease and returns to work, the employer shall have them went for health check-ups, unless they have undergone decreased work capacity examinations conducted by a Medical Examination Council.
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6. Costs of health check-ups, occupational disease check-ups, and treatment for occupational diseases for employees paid by employers as prescribed in Clause 1, 2 3 and 5 of this Article shall be recorded to deductible expenses when determining their taxable income as prescribed in Law on enterprise income tax and recorded to regular operating expenses applicable to administrative units without service provision.
According to the above regulations, before an employee is assigned works or taken another work that is more heavy, harmful or dangerous, or after a victim recovers from occupational accident or occupational disease and returns to work, the employer shall have them went for health check-ups, unless they have undergone decreased work capacity examinations conducted by a Medical Examination Council.
Costs of health check-ups shall be recorded to deductible expenses when determining their taxable income as prescribed in Law on enterprise income tax and recorded to regular operating expenses applicable to administrative units without service provision
Is the cost of pre-employment health checkup recorded to deductible expenses for corporate income tax in Vietnam?
Vietnam: What do the pre-employment health checkup documents include?
Pursuant to Article 4 of Circular 28/2016/TT-BYT, pre-employment health checkup documents include:
Pre-employment health checkup documents
1. A letter of introduction prepared by the employer according to the template in Appendix 1 enclosed herewith. If there are more than one worker have to undergo pre-employment health checkup, the employer shall enclose with the letter of introduction a list of workers which specify their jobs and harmful elements.
2. The health checkup sheet template is provided in Appendix 2 enclosed herewith.
Thus, pre-employment health checkup documents including:
- A letter of introduction prepared by the employer
If there are more than one worker have to undergo pre-employment health checkup, the employer shall enclose with the letter of introduction a list of workers which specify their jobs and harmful elements.
- Health checkup sheet template.
Vietnam: May employees who have undergone health checkup use the result or be required to have a re-checkup?
Pursuant to Article 5 of Circular 28/2016/TT-BYT regulating the health checkup contents:
Health checkup contents
1. Pre-employment health checkup shall be carried out in accordance with the health checkup sheet in Appendix 2 enclosed herewith.
2. Apart from complying with provisions of Clause 1 of this Article, the chief physician shall prescribe specialist consultation suitable for the workers’ positions.
3. The physicians that directly give health checkup may prescribe subclinical testing (testing, medical imaging, function probing) suitable for the workers’ positions.
4. A worker who have undergone health checkup as prescribed in Circular No. 14/2013/TT-BYT may use the result for specialist consultation mentioned in Clause 2 of this Article.
Thus, workers who have undergone health checkup may use the result for specialist consultation .
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