Is it mandatory to organize obstetric checks for female employees in Vietnam?

Is it mandatory to organize obstetric checks for female employees in Vietnam?

Pursuant to Clauses 1 and 2, Article 21 of the 2015 Law on Occupational Safety and Health, there are provisions as follows:

1. Annually, an employer shall organize health check-ups at least once a year for employees; and health check-ups at least twice a year for employees doing heavy and harmful jobs and disabled, underage and elderly employees.

2. Beside regulations prescribed in Clause 1 of this Article, the employer shall organize obstetric checks for female employees, and occupational disease checks for employees who work in conditions with hazards of occupational diseases.

Thus, according to the above regulations in Vietnam, your enterprise must organize obstetric checks for female employees at least once a year, or every 6 months.

Are costs of health check-ups for employees deductible from corporate income tax in Vietnam?

Clause 6 of Article 21 of the 2015 Law on Occupational Safety and Health has the following provisions:

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 this Article, the cost of health check-ups of employees is recorded to deductible expenses when determining their taxable income as prescribed in Law on enterprise income tax in Vietnam.

Best Regards!