What are the instructions for determining the average number of employees for joint stock company with state capital in Vietnam?

What are the instructions for determining the average number of employees for joint stock company with state capital in Vietnam?

Under the Appendix accompanying Circular 28/2016/TT-BLDTBXH, the instructions for determining the average number of employees for joint stock company with state capital in Vietnam as follows:

The actual average number of employees and the planned average number of employees are determined as follows:

a) The average number of employees includes all employees working under labor contracts and receiving salaries from the salary fund according to the regulations in this Circular (excluding company managers).

b) The average number of employees per month is calculated using the following formula:

(6)

Where:

Li: The average number of employees for the i-th month in the year.

Xj: The number of employees for the j-th day in the month, calculated based on the number of working employees and the number of employees on leave due to sickness, maternity leave, sick child leave, work-related accidents, annual leave, school leave, and personal leave with salary according to the company's attendance sheet. For leave days, the actual number of employees working according to the company's attendance sheet on the previous working day is taken. If the previous day was also a leave day, the next consecutive working day is taken.

: The sum of the number of employees for all days in the month.

n: The number of days according to the calendar month (regardless of whether the company worked the full number of days in the month or not).

c) The average number of employees for the year is calculated using the following formula:

(7)

Where:

Lbq: The average number of employees for the year.

li: The average number of employees for the i-th month in the year.

i: An integer from 1 to 12 representing the i-th month in the year.

: The sum of the average number of employees for all months in the year.

t: The number of months in the year. For newly established companies, the number of months in the year is calculated based on the actual months of operation.

For companies with a decimal average number of employees for the year, rounding is applied according to the mathematical principle. If the decimal part is greater than or equal to 0.5, it is rounded up to 1. For average number of employees per month with decimal values, the two decimal places are kept and no rounding is applied.

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What are the instructions fordetermining the average labor productivity for joint stock company with state capital in Vietnam?

Based on the Appendix issued together with Circular 28/2016/TT-BLDTBXH, the instructions fordetermining the average labor productivity for joint stock company with state capital in Vietnam are as follows:

The average labor productivity is calculated annually and based on the total revenue minus the total cost excluding salaries, or based on the total consumed products (including converted products). It is calculated using the following formula:

a) The planned average labor productivity is calculated using the following formula:

Wkh	=	(ΣTkh - ΣCkh) hoặc Tspkh	(8)
		Lbqkh

Where:

Wkh: Planned average labor productivity.

ΣTkh: Total planned revenue.

ΣCkh: Total planned cost (excluding salaries).

Tspkh: Total planned consumed products (including converted products).

Lbqkh: Planned average number of employees, calculated according to Clause 1 of this Appendix.

b) Actual average labor productivity for the year (or the preceding year) is calculated using the following formula:

Wth

=

(ΣTth - ΣCth) hoặc Tspth

(9)

Where:

Wth: Actual average labor productivity for the year (or the preceding year).

ΣTth: Total actual revenue for the year (or the preceding year).

ΣCth: Total actual cost (excluding salaries) for the year (or the preceding year).

Tspth: Total actual consumed products (including converted products) for the year (or the preceding year).

Lbqth: Actual average number of employees used in the year (or the preceding year), calculated according to Clause 1 of this Appendix.

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