Eligibility for perquisites for employees working in dangerous, hazardous conditions in Vietnam

Eligibility for perquisites for employees working in dangerous, hazardous conditions in Vietnam (Internet image)

Eligibility for perquisites in Vietnam

According to Article 3 of Circular 24/2022/TT-BLDTBXH stipulates the eligibility for perquisites as follows:

Employees shall be eligible for perquisites when all requirements below are met:

1. The employees working in occupations and professions named under lists of extremely arduous, hazardous and dangerous occupations and professions and arduous, hazardous and dangerous occupations and professions promulgated by the Minister of Labor - War Invalids and Social Affairs.

2. The employees are working in environments where at least 1 of the 2 factors below is present:

+ There is at least one dangerous or hazardous factor that fails to meet permissible hygiene standards and regulations according to the Ministry of Health.

+ The employees make contact with at least 1 factor which is given a score of 4 under the sub-heading titled “Contact with sources of infectious diseases according to the Law on Prevention and Control of Infectious Diseases” (number 10.1 of Section A, Appendix I attached to Circular 29/2021/TT-BLDTBXH).

The identification of factors under Clause 2 of Article 3 of Circular 24/2022/TT-BLDTBXH must be performed by organizations eligible for operating in working environment monitoring as per the law.

Levels of perquisites in Vietnam

According to Article 4 of Circular 24/2022/TT-BLDTBXH, perquisites shall be calculated on the basis of standard daily allowance and have monetary equivalent depending on the levels below:

+ Level 1: 13.000 VND;

+ Level 2: 20.000 VND;

+ Level 3: 26.000 VND;

+ Level 4: 32.000 VND.

If employees meet all requirements under Article 3 hereof, specific perquisite levels for each profession and occupation are prescribed under Appendix I attached hereto and vary depending on working hour as follows:

+ If the employees’ working hour is 50% or more of regular working hour in a working day, they are eligible for full perquisite level;

+ If the employees’ working hour is less than 50% of regular working hour in a working day, they are eligible for half perquisite level;

+ If the employees work overtime, the standard allowance for perquisites shall be increased proportionally in accordance with the principles above.

Rules for organizing perquisites in Vietnam

According to Article 5 of Circular 24/2022/TT-BLDTBXH stipulates the rules for organizing perquisites as follows:

+ Perquisites must be organized within the working shift or working day while adhering to food safety and hygiene and being convenient.

+ If the nature of the work requires employees to be mobile or disperse or causes group perquisites to be unfeasible on the spot, employers shall provide employees with the perquisites and allow employees to help themselves as per the law.

In this case, employers must produce records of recipients in which employees sign and regularly inspect the use of perquisites of employees.

+ Perquisites must not be paid in form of money or included in salaries (or included in piece rate) as a substitute.

+ Employers are encouraged to consider and adopt level 1 perquisites (13.000 VND) for employees who are not working in occupations and professions named under lists of extremely arduous, hazardous, dangerous occupations and professions, arduous, hazardous, dangerous occupations and professions prescribed by the Minister of Labor - War Invalids and Social Affairs but are working in an environment where at least one of the factors under Clause 2 Article 3 of Circular 24/2022/TT-BLDTBXH is present.

- Perquisite costs shall be recorded as recurrent expenditure, business expenses as per the law.

Vu Le Trang Nhi

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