Circular No. 17/2015/TT-BLĐTBXH guides the formulation of salary scale, salary table, salary allowance and salary change and grading for employees in one member limited liability company owned by the state under Decree No. 49/2013/NĐ-CP of Vietnam’s Government detailing the implementation of some articles of labor code on salary, issued by the Ministry of Labor - Invalids and Social Affairs of Vietnam on April 22, 2015.
According to Circular No. 17/2015/TT-BLĐTBXH of the Ministry of Labor - Invalids and Social Affairs of Vietnam, allowance regulation for hard, harmful and dangerous work or profession in state-owned one member limited liability companies is as follows:
- Allowance for hard, harmful and dangerous work or profession applies to employees performing work or profession in hard, harmful and dangerous working conditions or particularly hard, harmful and dangerous working conditions.
- Companies shall review and classify the working conditions as stipulated in Article 6 of this Circular and compare the hard, harmful and dangerous degree of work or profession with the normal working condition to define the allowance rate and ensure the lowest and highest allowance level for work and profession with hard, harmful and dangerous working conditions is 5% and 10% respectively; the lowest and highest allowance level for work and profession with particularly hard, harmful and dangerous working conditions is 7% and 15% respectively compared with the salary rate of work or profession with equivalent complexity in normal working condition.
- Allowance for hard, harmful and dangerous work or profession shall be paid with the monthly salary as per the actual time of performing hard, harmful and dangerous work; working less than 04 hours a day is calculated as a half day and a day if working from 04 hours or more.
Besides, Circular No. 17/2015/TT-BLĐTBXH also stipulates responsibility allowance regulation as follows:
- The responsibility allowance applies to the employees performing management work (such as group leader, group leader assistant, team leader, team leader assistant, foreman, chief operator, chief operator assistant, shift leader, shift leader assistant and other equivalent titles) or work with required higher responsibility compared with the responsibility calculated in salary rate of salary scale and salary table (such as treasurer, storekeeper, cashier and equivalent titles).
- Companies shall review and evaluate the responsibility factors for such work to define the responsibility allowance rate to ensure the highest allowance level must not exceed 10% of salary rate of work or title in the salary scale and salary table;
- The responsibility allowance shall be paid with the monthly salary. When the employees do not perform work with responsibility allowance for 01 month or more, they shall not be entitled to the responsibility allowance.
View more details at Circular No. 17/2015/TT-BLĐTBXH of the Ministry of Labor - Invalids and Social Affairs of Vietnam, effective from June 10, 2015.
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