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MINISTRY
OF LABOR, INVALIDS AND SOCIAL AFFAIRS, MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.:
95/2007/TTLT/BTC-BLDTBXH
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Hanoi, August 07, 2007
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JOINT CIRCULAR
GUIDING ON FEES
OF JOB PLACEMENT
Pursuant to Decree No.57/2002/ND-CP dated 03/6/2002 of the Government
detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to Decree No.24/2006/ND-CP dated 06/3/2006 of the Government
amending, supplementing a number of Articles of Decree No.57/2002/ND-CP dated
03/6/2002 of the Government detailing the implementation of the Ordinance on
Fees and Charges;
Pursuant to Decree No.39/2003/ND-CP dated 18/4/2003 of the Government
detailing and guiding the implementation of a number of Articles of the Labor
Code on jobs;
Pursuant to Decree No.19/2005/ND-CP dated 28/02/2005 of the Government
defining conditions, procedures of establishment and operation of the
organizations of jobs introduction;
Joint Ministries of Finance – Labor, Invalids
and Social Affairs guide fees of job placement as follows:
I. SCOPE OF APPLICATION
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2. Fee payers are employees or
employers who need the consultancy, placement, labor provision through job
replacement organizations.
3. The Job placement
organizations are collected job placement fees as prescribed in this Circular
including: job placement centers and enterprises operating job placement.
II. FEE RATE FOR JOB
REPLACEMENT
1. The fee rates for being
replaced are defined as follows:
No.
Contents
of works to collect fees
Unit
Rate
(VND)
Jobs
placement centers
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1
Consultancy
1.1
For employees
time/person
Not collected
Not exceeded 10.000
1.2
For employers
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Not exceeded 20.000
Not exceeded 20.000
2
Job placement
2.1
For employees
Recruited person
Not collected
Not exceeded 200.000
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For employers
Recruited person
Not exceeded 20% of wage of
one first month stated in the labor contract
Not exceeded 20% of wage of
one first month stated in the labor contract
3
Labor provision and labor
recruitment at the request of the employers
3.1
For employees
Recruited person
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Not exceeded 20% of wage of
one first month stated in the labor contract
3.2
For employers
Recruited person
Not exceeded 30% of wage of
one first month stated in the labor contract
Not exceeded 30% of wage of
one first month stated in the labor contract
2. The wage under contract for
use as a basis for charging job placement includes wages of rank, title and
regional allowances, position allowances (if any), not including overtime,
bonuses and other subsidies, but not less than the minimum wage prescribed by
the State.
3. Based on the actual situation
and needs of localities, job replacement organizations define the specific
rates for each payer to suit the levels of employees (unskilled workers,
skilled workers, workers with college degrees, and work with intermediate
level, workers with university degrees ...), areas of job placement (in the
province, out of provinces ...), the number of labors to be introduced ..., but
not be exceeded the collection rates specified in clause 1 of this Item.
III. MODE OF COLLECTION,
PAYMENT AND MANAGEMENT AND USE OF FEES FOR JOB REPLACEMENT
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a) When applying for employment
consultancy, vocational training, and policies related to labor relations, the
applicant shall pay fees of job placement for consultancy activities according
to regulations.
b) Fees of job placement for job
placement activities, labor provision are payable only when the job placement
organizations have already done the job placement for laborers to get jobs.
c) As collecting fees, the job
placement organizations must establish and deliver receipts to fee payers, as
follows:
- For the job placement
organizations as the job placement centers, it must make and deliver receipts
to fee payers according to regulations of the Ministry of Finance on the
issuance, management, and use of publications printed by appointment of the law
on tax, ordinance on tax and legal documents.
- For the job placement
organizations as enterprises operating job placement, it must make and deliver
receipts to fee payers according to regulations of the Ministry of Finance on
the issuance, management, and use of goods selling invoices.
2. The management and use of
job placement fees
a) For the job placement
organizations as the job placement centers: job placement fees are collected as
the revenues of the state budget, job placement centers are used the whole
(100%) collected fees to cover costs for the job placement and fee collection.
b) For the job placement
organizations as enterprises operating job placement: job placement fees are
the collected amount not belonging to the state budget. Fees collected are
revenue of the enterprises. The enterprises have the rights to manage and use
the collected amount after making payment of tax as prescribed. Every year,
enterprises have to make tax settlement for the amount of fees collected with
the tax authorities in accordance with provisions of current tax legislation.
IV. IMPLEMENTATION
ORGANIZATION
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2. Other contents relating to
the collection, payment, management, use, charging regime publication of job
replacement fees not mentioned in this Circular shall comply with the
provisions of Circular No.63/2002/TT-BTC dated 24/7/2002 of the Ministry of
Finance guiding the implementation of law provisions on charges and fees and
Circular No.45/2006/TT-BTC dated 25/5/2006 of the Ministry of Finance amending,
supplementing Circular No.63/2002/TT-BTC.
3. In the course of
implementation, if any problem arises, the organizations and individuals should
promptly report them to the Ministry of Finance, Ministry of Labour, Invalids
and Social Affairs for study and settlement./.
FOR
MINISTER
MINISTRY OF LABOR, INVALIDS AND SOCIAL AFFAIRS
DEPUTY MINISTER
Nguyen Thanh Hoa
FOR
MINISTER
MINISTRY OF FINANCE
DEPUTY MINISTER
Truong Chi Trung