Will Female Workers Be Screened for Breast and Cervical Cancer During Periodic Health Check-Ups Starting From June 20, 2023?
Will female workers be screened for breast cancer and cervical cancer during periodic health checkups starting June 20, 2023?
On May 05, 2023, the Minister of Health issued Circular 09/2023/TT-BYT amending and supplementing a number of articles of Circular 14/2013/TT-BYT dated May 06, 2013 of the Minister of Health guiding health checkups.
Accordingly, in Appendix 3b issued together with Circular 09/2023/TT-BYT, the following is stipulated:
The gynecological examination content that female workers will undergo during periodic health checkups includes:
- Gynecological examination
+ Examination of the lower abdomen and groin area.
+ Examination of external genital organs.
+ Vaginal examination using a speculum combined with visual inspection of the cervix.
+ Bimanual vaginal examination (examination using two hands).
+ Bimanual rectal examination (examination using two hands).
- Cervical cancer screening
+ Visual inspection with Acetic Acid (VIA test).
+ Visual inspection with Lugol's Iodine (VILI test).
+ Cervical cytology test.
+ HPV test.
- Breast cancer screening
+ Clinical breast examination.
+ Bilateral breast ultrasound.
+ Breast X-ray (mammography).
Therefore, starting June 20, 2023, female workers will be screened for breast cancer and cervical cancer during periodic health checkups.
Will female workers be screened for breast cancer and cervical cancer during periodic health checkups starting June 2023?
Will employers using a large number of female workers get tax reductions?
Based on the provisions of Article 83 of Decree 145/2020/ND-CP, it is stipulated as follows:
Policy supporting the employer
...
2. The employer is supported by the State as follows:
a) The employer who employs a large number of female workers gets tax reductions per the tax laws;
b) Additional expenses for female workers, ensuring gender equality, and preventing sexual harassment at the workplace as prescribed in this Decree are included in deductible expenses to determine taxable income per the regulations of the Ministry of Finance.
Thus, employers using a large number of female workers will get tax reductions per the tax laws.
Specifically, as stipulated in Article 21 of Circular 78/2014/TT-BTC:
Other tax reduction cases
1. Enterprises operating in production, construction, and transportation that employ between 10 and 100 female workers, where the female workers account for over 50% of the regular workforce, or those regularly employing over 100 female workers, where the female workers account for over 30% of the regular workforce, are eligible for corporate income tax reductions equivalent to the additional actual spending on female workers as guided in point a, subpoint 2.9, clause 2, Article 6 of this Circular if it can be separately accounted for.
Public service providers, office agencies under corporations not directly engaged in production and business are not subject to tax reductions under this clause.
2. Enterprises employing ethnic minority workers are eligible for corporate income tax reductions equivalent to the additional actual spending on ethnic minority workers as guided in point b, subpoint 2.9, clause 2, Article 6 of this Circular if it can be separately accounted for.
3. Enterprises performing technology transfer in prioritized fields to organizations or individuals in areas with socio-economic difficulties are eligible for a 50% reduction in corporate income tax calculated on the income from the technology transfer.
Therefore, enterprises operating in production, construction, and transportation with 10 to 100 female workers, where female workers account for over 50% of the regular workforce or those regularly employing over 100 female workers, where the female workers account for over 30% of the regular workforce, are eligible for corporate income tax reduction.
How are periodic health checkups for female workers currently regulated?
Based on the provisions of Article 21 of the Law on Occupational Safety and Health 2015, it is stipulated as follows:
Health checkups and treatment of occupational diseases for workers
1. Annually, employers must organize at least one health checkup for workers; for workers engaged in heavy, hazardous, dangerous, or exceptionally heavy, hazardous, dangerous jobs, disabled workers, adolescent workers, and elderly workers, the health checkup must be conducted at least once every 6 months.
2. During the health checkups stipulated in clause 1 of this Article, female workers must be given specialized gynecological examinations, and workers in environments exposed to risk factors causing occupational diseases must be given examinations to detect occupational diseases.
3. Employers must organize health checkups for workers before arranging them to work and before transferring them to heavier, hazardous, dangerous jobs or after recovering from occupational accidents or diseases to continue working unless health examination councils have conducted assessments of the workers’ reduced labor capacity.
4. Employers must organize health checkups and occupational disease detection at medical facilities that meet technical and professional requirements.
...
Thus, the periodic health checkups for female workers are currently regulated as follows:
- Annually, employers must organize at least one health checkup for female workers as stipulated above.
- During periodic health checkups, female workers must be given specialized gynecological examinations.
Circular 09/2023/TT-BYT will take effect from June 20, 2023.
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