International Women's Day on March 8 is approaching, and this might be a question that many, especially female employees, are concerned about. So, ultimately, is the company required to give gifts to female employees on March 8? And if so, what is the specific form of giving gifts?
According to Clause 4, Article 1 of Decree 91/2014/ND-CP amending Clause 1, Article 9 of Decree 218/2013/ND-CP, welfare expenses directly for employees with invoices and documents as regulated, such as funeral and wedding expenses of the employees and their families; vacation expenses; medical treatment support; educational support at training institutions; support for employees' families affected by natural disasters, calamities, accidents, illnesses; rewards for employees' children with good academic achievements; travel expenses during holidays and New Year for employees, and other welfare expenses as guided by the Ministry of Finance; with the total amount not exceeding one month's average actual salary implemented in the taxable year, will be deductible when determining taxable corporate income.
It can be seen that the current law allows employers to give gifts to female employees on March 8, if within a certain limit, it will be deductible when determining taxable corporate income.
At the same time, according to Point 3.7, Clause 3, Article 6 of the Regulations on collection, expenditure, financial management of grassroots trade unions issued together with Decision 1910/QD-TLD, one of the financial expenditure contents of grassroots trade unions is: Expenditure on propagating, organizing activities on International Women's Day March 8, Vietnam Women's Day October 20, Vietnam Family Day June 28, International Happiness Day March 20, and Population Day December 26.
The grassroots trade union executive committee will base its decision on the financial status of the trade union to decide whether or not to spend on propagating and organizing activities on International Women's Day March 8. If they decide to spend, the expenditure can be in the form of gifts or other methods depending on the financial capacity of the trade union.
3.7. Expenses for organizing gender and gender equality activities: - Expenses for propagating about gender, gender equality, and integrating gender activities on population, reproductive health, family planning, and prevention of domestic violence. - Expenses for supporting the purchase of daycare and kindergarten equipment at the unit (if any); supporting union members and employees with children in daycare or kindergarten. - Expenses for propagating, organizing activities on International Women's Day March 8, Vietnam Women's Day October 20, Vietnam Family Day June 28, International Happiness Day March 20, and Population Day December 26. - Expenses for activities of the grassroots Women's Committee, Women's Club, excellent female cadre contests, female cadre symposiums, and the movement of excellent work on both the professional and domestic fronts. |
Thus, current law does not require companies to give gifts to female employees on March 8, but it is only encouraged.
Nguyen Trinh
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