Prominent regulations effectuated in early February 2016

1. Latest guideline on unemployment insurance

On February 01st 2016, the Circular No. 139/2015/TT-BQP , on the guidelines for the Decree No. 28/2015/NĐ-CP on detailing Ministry of Defense’s unemployment insurance section in the  Law on Employment , takes effect. It regulates:

 The contributions by the employer and employee for unemployment insurance commences upon the start of contribution for mandatory social insurance.

Rate of contribution for unemployment insurance:

- The employee's contribution equals 1% of a month's salary.

- The employer's contribution equals 1% of the monthly salaries of employees contributing to unemployment insurance.

- The government provides, through the governmental budget, the highest aid up to 1% of the employees’ monthly salaries as the basis for the contribution to unemployment insurance.

2. Regulation on aids for laborers whose lands are withdrawn

Laborers affected by land withdrawal shall receive aids, if reaching working age and desiring vocational training or employment, according to the Decision No. 63/2015/QD-TTg . It regulates:

Laborers affected by land withdrawal receive following aids upon their participation in vocational trainings:

- For fundamental training in less than 3 months, aids are governed by the Decision No. 46/2015/QĐ-TTg .

- For intermediate or college training, the tuition of one course is covered.

The covered tuition equals the vocational school's actual tuition but does not exceed the tuition ceiling applied, according to the laws, to public education units.

- Loan is provided subject to the regulations on student credit.

Moreover, laborers affected by land withdrawal will be offered local job arrangements and aids for overseas contract employment.

Decision No. 63/2015/QĐ-TTg comes into force as of 01 February 2016.

3. Forms for the issuance and administration of citizen identification cards

Circular No. 66/2015/TT-BCA regulates the following forms for the issuance and administration of citizen identification cards and citizenship identity archives (coded CC):

- Citizen identity declaration form (form no CC01).

- Citizen identity data collection form (form no CC02).

- Notice of date for issuance of citizen identification card (form no CC03).

- List of approved applications for issuance, replacement or re-issuance of citizen identification card (form no CC04).

- Record of document submitted for issuance, replacement or re-issuance of citizen identification card for inquiry (form no CC05).

- Proposal for approval of applications for issuance, replacement or re-issuance of citizen identification card (form no CC06).

- Letter of confirmation of People’s identity card number (form no CC07).

- Report on issuance and administration of citizen identification cards (form no CC08).

- Form for amendment of particulars of citizen identification card (form no CC09).

- Form for transfer of documents on citizen identification card (form no CC10).

- Documents on citizen identification card (form no CC11).

Circular No. 66/2015/TT-BCA takes effect as of 02 February 2016.

4. Assessment and classification of taxpayers

As of 04 February 2016, the following taxpayer classification is based on assessment criteria in Section 3, Article 16, Circular No. 204/2015/TT-BTC on risk management for tax administration:

- Class 1: Taxpayer exercising fine legal compliance.

- Class 2: Taxpayer exercising average legal compliance.

- Class 3: Taxpayer exercising low legal compliance.

5. Standard schedule of workers’ work hours

Circular No. 54/2015/TT-BLĐTBXH , effective as of 10 February 2016, regulates work hours and rest hours for seasonal workers and piece workers. Details are:

- The daily sum of standard work hours and overtime must not exceed 12 hours. The limit of 9 work hours is applicable to workers performing heavy, hazardous and dangerous tasks and jobs.

- The following quota stipulates standard work hours and overtime on weekly and monthly basis:

+ The weekly sum of standard work hours and overtime must not exceed 64 hours. The limit of 48 work hours is applicable to workers performing heavy, hazardous and dangerous tasks and jobs.

+ Total monthly overtime must not exceed 32 hours. The overtime limit of 24 hours is applicable to workers performing heavy, hazardous and dangerous tasks and jobs.

- Total annual overtime for each laborer must not exceed 300 hours.

This Circular replaces the Circular No. 33/2011/TT-BLĐTBXH .

6. Merchants’ responsibilities on sale of duty-free goods

Circular No. 207/2015/TT-BTC , effective as of 10 February 2016, amends the Circular No. 148/2015/TT-BTC on guiding the enforcement of the Regulation on sale of duty-free goods.

Duty-free goods merchants should take notice of these prominent points:

- Merchandise in a duty-free store is stored at duty-free stores including duty-free commodity warehouses for the duration as defined in Point a, Section 2, Article 47, Customs Law 2014.

- The inventories in duty-free warehouses must be sorted by type to facilitate customs inspection and supervision.

- Import and export documents in duty-free stores and warehouses, such as temporary import declarations, re-export declarations, delivery notes, manifests, and liquidity statements shall be retained according to Point dd, Section 2, Article 18, Customs Law 2014.

- The archival duration for documents amended according to the Law on accounting is governed by relevant regulations on amendment.

7. Construction projects required to obtain insurance

According to the Decree No. 119/2015/NĐ-CP , the following construction projects are required to acquire obligatory insurance:

- Except for projects for national defense and governmental security and confidentiality, investors or contractors, if the contractual price is already inclusive of insurance premium, are required to purchase project insurance during the construction of following projects:

+ Projects or project parts that affect public safety according to Appendix II, Decree No. 46/2015/NĐ-CP , and written amendments or replacements thereof (if any).

+ Construction projects causing large-scale environmental impacts and required to undergo environmental impact assessment, according to Appendix II and III, Decree No. 18/2015/NĐ-CP and written amendments or replacements thereof (if any).

+ Projects with specialized technical requirements and complex construction conditions according to the laws on construction and relevant laws.

- Consulting contractors must purchase professional liability insurance when providing construction consultancy and design of buildings graded II or higher.

- Construction contractors must purchase insurance for field workers.

Degree No. 119/2015/NĐ-CP comes into force as of 10 February 2016.