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MINISTRY
OF LABOR – INVALIDS AND SOCIAL AFFAIRS
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 26/2016/TT-BLDTBXH
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Hanoi,
September 01, 2016
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CIRCULAR
ON GUIDELINES FOR THE MANAGEMENT OF LABOR, SALARY AND INCENTIVES
FOR EMPLOYEES IN WHOLLY STATE-OWNED SINGLE-MEMBER LIMITED LIABILITY ENTERPRISES
Pursuant to the Government’s
Decree No. 106/2012/ND-CP dated December 20, 2012 on the functions, missions,
authority and organizational structure of the Ministry of Labor - Invalids and
Social affairs;
Pursuant to the Government’s
Decree No. 51/2016/ND-CP dated June 13, 2016 on the management of labor, salary
and incentives for employees in wholly state-owned single-member limited
liability enterprises (hereinafter referred to as “wholly state-owned
single-member limited liability enterprises).
At the request of the Head
of the Department of Labor - Salary;
Minister of Labor - Invalids
and Social affairs promulgates the Circular on guidelines for the management of
labor, salary and incentives for employees in wholly state-owned single-member
limited liability enterprises.
Part
1. GENERAL
Article
1. Scope
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2. Wholly
state-owned single-member limited liability enterprises are those defined in
Article 1 of the Decree No. 51/2016/ND-CP (hereinafter referred to as the
enterprises).
Article
2. Regulated entities
The entities governed by
this Circular are specified in Article 2 of the Decree No. 51/2016/ND-CP.
Part
2. LABOR MANAGEMENT
Article
3. Scrutinizing and arranging the organizational structure and workforce
General Director (Director)
shall organize the revision in the organizational structure and workforce then
report therefor to the Chairperson of the Board of Directors or the Chairperson
of the enterprise;
1. Review
and revise the organizational structure and managerial contacts in line with
streamlined and non-overlapping business functions, missions and demands so as
to connect units, teams, workshops and departments (divisions) with the aim of
direct management and reduction in intermediary phases.
2. Rearrange
the workforce in each unit, team, workshop or department (division); thus,
managerial personnel, specialized workers, technicians and servicing employees
shall be organized by position or title while workers directly engaged in
business activities on technology lines of machinery and equipment or under
work procedures shall be defined and arranged by productivity norm.
3. Scrutinize
and devise productivity norms for workers engaged directly in production and
business activities in conformity to the Government’s Decree No. 49/2013/ND-CP
dated May 14, 2013 on the execution of certain articles of the Labor Code on
salary.
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1. Enterprises
shall plan annual labor according to the organizational structure as stated in
Article 3 of this Circular and demands for workload, quality, business
missions, previous years’ labor usage, positions or titles and productivity
norms.
2. A
labor plan shall consist of the total number of female employees required,
quantity and quality of new recruits by title or position; professional
training schemes for each worker category.
3. If
the workload and business missions planned or the enterprise’ managerial
contacts and business facilities do not overtake those actualized in the
immediately preceding year, the average quantity of workers planned shall not
exceed that actually employed in the immediately preceding year by more than
5%. The average number of workers employed and the average
quantity of workers planned shall be determined according to the Appendix to
this Circular.
Article
5. Reporting and verification of labor plans
1. General
Director (Director) shall formulate and present labor plans to the Members’
Council or the Chairperson of the enterprise for approval. Members’
Council or Chairperson of the enterprise, before approving a labor plan, shall
report to the entity representing the owner (referred to as the owner’s representative
entity) for opinions.
2. Chairperson
of the Members’ Council or Chairperson of the enterprise, after approving a
labor plan, shall report the enterprise’s labor plan and the salary budget plan
(along with the data specified in Form No. 1 annexed to this Circular) to the
representative entity for examination and supervision. Parent
enterprises of state-owned conglomerates, special-rated corporations, Vietnam
Air Traffic Management Corporation, Northern Vietnam Maritime Safety
Corporation, Southern Vietnam Maritime Safety Corporation and Vietnam Post
Corporation shall also deliver such plans and information to the Ministry of
Labor - Invalids and Social affairs for cooperative summarization and
supervision.
3. General
Director (Director) shall be held liable to the Members’ Council or Chairperson
of the enterprise while the Member's Council or Chairperson of the enterprise
is held accountable to the representative entity for the enterprise’s labor
plants.
Article
6. Execution of labor plans
1. General
Direct (Director) shall dispose workers, recruit and contract new employees
according to the labor plans approved.
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3. General
Director’s (Director’s) recruitment of new workers shall be subsequent to the
approval by the Chairperson of the Members' Council or the Chairperson of the
enterprise of the labor plan. General Director (Director) shall be held liable
to the Members’ Council or the Chairperson of the enterprise for the efficiency
of recruitment and deployment.
Article
7. Evaluation of worker deployment
1. Members’
Council or Chairperson of the enterprise, on annual basis, shall direct the
General Director (Director) to evaluate the deployment of workers according to
the labor plans approved.
2. The
evaluation shall give a manifest analysis of strengths, obstacles and
limitations in the recruitment and deployment of workers, subjective and
objective causes, responsibilities of the General Director (Director) and
remedial measures.
3. Evaluation
reports on worker deployment shall deliver to the Members' Council or Chairperson
of the enterprise and to the representative entity. Reports
from state-owned conglomerates and corporations specified in Section 2, Article
5 of this Circular shall also be submitted to the Ministry of Labor - Invalids
and Social affairs.
Article
8. Responsibility for recruitment and deployment of workers
1. General
Director (Director) shall carry out measures for reassignment or training when
workers do not qualify or jobs are depleted. If
contract termination is inevitable as job arrangement fails despite all of the
enterprise's measures, benefits for workers shall be settled in full as per the
legislation on labor.
2. If
recruitment outpacing or mismatching the plan results in job deprivation and
contract termination, General Director (Director), members of the Member’s
Council or Chairperson of the enterprise shall be subjected to bonus cut, salary
reduction, invalidation or deferment of salary raise according to their
assignments and consequences.
3. The
evaluation of responsibilities for execution of labor plans constitutes the
assessment of managerial personnel’s completion of missions according to the
Government’s Decree No. 97/2015/ND-CP dated October 19, 2015 on the management
of office holders in wholly state-owned single-member limited liability
enterprises.
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Article
9. Planned average salary
Based on the average salary
imposed in the immediately preceding year and planned business targets, the
enterprise shall calculate the planned average salary (per month) so as to
determine the planned salary budget in line with labor output and profit
planned in comparison with those attained in the immediately preceding year:
1. If
the enterprise’s average labor output surpasses that attained in the
immediately preceding year, the planned average salary shall be calculated as follows:
TLbqkh
= TLbqthnt + TLbqthnt x 
x
Htlns (1)
Where:
- TLbqkh: The
planned average salary.
- TLbqthnt
: The average salary imposed in the immediately preceding year
is the result of the division of the salary budget allotted by the average
number of workers employed in the immediately preceding year according to the
guideline annexed to this Circular.
- Wkh: The
planned average labor productivity; Wthnt: average labor
productivity attained in the immediately preceding year according to the
guideline annexed to this Circular.
- Htlns: The
coefficient of salary increase consistent with the increase in average labor
productivity planned in comparison with that attained in the immediately
preceding year. The enterprise sets the value of such coefficient in line with
the planned profit: if the profit planned is higher than that attained in the
immediately preceding year, Htlns does not exceed 1.0. If the former
is equal to the latter, Htlns does not exceed 0.8. If the former is
lower than the latter, Htlns does not exceed 0.5.
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2. If
the enterprise’s average labor output is equal to that attained in the
immediately preceding year, the planned average salary shall be calculated as
follows:
a) If the profit planned is
higher than that attained in the immediately preceding year, the following
formula for planned average salary shall apply:
TLbqkh
= TLbqthnt + TLln (2)
Where:
- TLbqkh: The
planned average salary.
- TLbqthnt: The
average salary imposed in the immediately preceding year.
- TLln: The
profit-dependent salary increase, as calculated below:
TLln
= TLbqthnt x 
x 0.2 (3)
Pkh: Planned
profit; Pthnt: profit attained in the immediately preceding year.
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c) If the profit planned is
lower than that attained in the immediately preceding year, the following
formula for planned average salary shall apply:
TLbqkh
= TLbqthnt - TLln (4)
Where:
- TLbqkh: The
planned average salary.
- TLbqthnt: The
average salary imposed in the immediately preceding year.
- TLln: The
profit-dependent salary decrease, as calculated below:
TLln
= TLbqthnt x 
x 0.2
(5)
Pkh: The
planned profit; Pthnt: profit attained in the immediately preceding
year.
3. If the enterprise’s
average labor output is lower than that attained in the immediately preceding
year, the planned average salary shall be calculated as follows:
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TLbqkh
= TLbqthnt - TLns + TLln (6)
Where:
- TLbqkh: The
planned average salary.
- TLbqthnt: The
average salary imposed in the immediately preceding year.
- TLns: The
salary decrease dependent on the average labor output, as determined below:
TLns
= TLbqthnt x 
x 0.8 (7)
Wkh: The
planned average labor productivity; Wthnt: average labor
productivity attained in the immediately preceding year.
- TLln: The
profit-dependent salary increase, as calculated in (3):
b) If the profit planned is
equal to that attained in the immediately preceding year, the average salary
planned is equal to that imposed in the immediately preceding year minus the
salary decrease dependent on the average labor output (TLns) as
calculated in (7).
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TLbqkh
= TLbqthnt - TLns - TLln
(8)
Where:
- TLbqkh: The
planned average salary.
- TLbqthnt: The
average salary imposed in the immediately preceding year.
- TLns: The
salary decrease dependent on the average labor output, as calculated in (7).
- TLln: The
profit-dependent salary decrease, as calculated in (5).
4. If
the enterprise suffers losses or breaks even (after excluding objective factors
that may exist), the average salary planned shall be equal to that defined in
the labor contract (composed of the salary, allowance(s) and supplement(s)
specified in a labor contract according to Section 1, Point a of Section 2 and
Point a of Section 3, Article 4 of the Circular No. 47/2015/TT-BLDTBXH dated
November 16, 2015 by the Ministry of Labor - Invalids and Social affairs on
guidelines for the implementation of certain articles on labor contract, labor
discipline and material liabilities in the Government’s Decree No.
05/2015/ND-CP dated January 12, 2015 on the clarification of and guidelines for
certain articles of the Labor Code). The
enterprise shall therefor scrutinize and re-arrange the workforce to improve
labor output, business efficiency and employees’ salary.
5. In
regard to profitable enterprises (after objective factors that may exist are
excluded), if the planned average salary, as calculated according to Section 1,
2 and 3 of this Article, is lower than the average salary defined in the labor
contract as stated in Section 4 of this Article, the average salary planned
shall be equal to that defined in the labor contract. If the
average labor output and profit planned are higher than those attained in the
immediately preceding year though the average salary planned is lower than the
average salary defined in the labor contract, the average salary planned shall
be based on that defined in the labor contract and adjust to the superiority in
labor output and planned profit to those attained in the immediately preceding
year.
6. In
regard to not-for-profit enterprises, profit is replaced by the planned
quantity of products, services and missions in the calculation of the planned
average salary. The planned average salary shall be equal to the average
salary imposed in the immediately preceding year then adjust (increase or
decrease) to the fluctuation of the labor output which is based on the quantity
of products, services and missions planned in comparison with that actualized
in the immediately preceding year.
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Article
10. Planned salary budget
1. The
salary budget planned for employees shall be determined as follows:
Vkh
= TLbqkh x Lkhbq x 12 + Vdt
(9)
Where:
- Vkh: The
planned salary budget.
- TLbqkh: The
planned average salary as determined according to Article 9 of this Circular.
- Lkhbq: The
average quantity of workers planned, as determined according to the Appendix to
this Circular.
- 12:
the amount of months in a year; however, this number shall adjust to the
quantity of active months of the enterprise if newly founded.
- Vdt: The
difference in the salary for personnel specialized in and remunerated by unions
and associations, as determined according to the planned average quantity of
personnel specialized in unions and associations, and the difference between
the higher average salary paid by the enterprise to such personnel and the
average salary paid by unions and associations. The
average salary paid by the enterprise to personnel specialized in unions and
associations shall be subject to the average salary that forms the basis for
the calculation of the difference in the immediately preceding year's salary
for such personnel as per government regulations and shall adjust to the
average labor output and profit planned in comparison with those attained in
the immediately preceding year pursuant to Article 9 of this Circular.
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Article
11. Objective factors in determining salary
1. The
following objective factors affecting an enterprise's labor output and profit
shall be excluded from the calculation of the employees' salary:
a) The government adjusts
the pricing of products and services under price control, revises corporate
income tax incentive, adjusts state capital, amends policies or demands the
enterprise to relocate or shrink its business premises, which makes direct
impacts on the enterprise's labor output and profit.
b) The enterprise undertakes
political missions, maintains social welfare, balances economic supply and
demand at Prime Minister’s discretion, receives or transfers the right of
representation of holders of state capital in enterprises restructured or
undergoing debt settlement and restructuring according to Prime Minister's
instructions, makes new investments (including the sale, purchase or conversion
of debts to equity in restructured enterprises), expands business and
production, increases depreciation to accelerate capital recovery with
competent authorities’ approval. In addition, the prize payout of the
enterprise, if selling lottery, differs from that in the previous year.
c) Natural disasters, fire,
plague, war and force majeure.
2. When
determining the average salary and planned salary budget, the enterprise shall
calculate and quantify objective factors altering the labor output and profit
to diminish such factors that cause an increase in labor output and profit or
to aggrandize such factors that cause a decrease.
Article
12. Planned salary budget in specific circumstances
1. In
regard to enterprises trading in pubic products and services that the
Government orders, plans and assigns or solicits through tender, the planned
salary budget shall correspond with the quantity of public products and
services ordered, assigned or solicited by the Government.
2. If
statutory limits on the production and/or trading public products and services
that the enterprise manufactures or provides causes the labor output planned
not to surpass that attained in the immediately previous year or to increase at
a lower level than the consumer price index forecasted in the relevant year
according to the National Assembly's Resolution on planning of annual economic
and social development, the planned average salary shall take in an additional
amount not exceeding the increase in the consumer price index anticipated
annually according to the National Assembly's resolution.
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1. An
enterprise shall consider its business plan to decide salary advances; however,
such advances cannot occupy more than 85% of the monthly salary budget planned
for employees.
2. The
enterprise shall consider actual circumstances to base the pay rate on the
total revenue or the total turnover minus total salary-excluded expenses or the
profit or the product unit or other business efficiency indicators in line with
the nature of the enterprise's business operations.
Part
4. DETERMINATION OF SALARY BUDGET ALLOTED AND APPORTIONMENT OF REMUNERATIONS
Article
14. Allocation of salary budget
1. The
salary budget allotted for employees shall be determined as follows:
Vth
= TLbqth x Lthbq x 12 + Vdt (10)
Where:
- Vth: The
salary budget allotted.
- TLbqth: The
average salary imposed, as determined according to the planned average salary subject
to the variation in the average labor output or profit attained in comparison
with those planned under the principle applied to the determination of the
planned average salary on the basis of the average salary imposed in the
immediately previous year in congruence with the variation in the average labor
output and profit planned in comparison with those attained in the immediately
previous year as per Article 9 of this Circular.
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- 12:
the amount of months in a year; however, this number shall adjust to the
quantity of active months of the enterprise if newly founded.
- Vdt: The
difference in the salary paid by unions and associations to specialized
personnel, as defined in Article 10 of this Circular.
If the enterprise suffers
losses or breaks even (after excluding objective factors that may exist), the
salary budget allotted shall be based on the average salary defined in the
labor contract plus the wage applied to regulated holidays and paid leave (if
not yet included) and the additional pay for nightshift and overtime as per the
Labor Code.
2. The
enterprise shall reassess the progress of objective factors affecting the labor
output and profit attained in comparison with those planned with the aim of
excluding such factors upon determining the salary budget allotted according to
Section 1 of this Article. In the enterprises whose
products and services are bound by production and trading limits defined by the
government, the average salary imposed shall also be founded on the difference
between the increase in the year’s actual consumer price index and that
anticipated.
3. The
enterprise shall specify the remaining salary budget accessible based on the
salary budget allotted and advanced to employees. If
salary prepayment overtakes the size of the salary budget allotted, the amount
of advances over-prepaid shall be reimbursed from the salary budget of the
immediately subsequent year.
Article
15. Apportionment of salary
1. The
enterprise shall establish a fund of provisions for the immediately subsequent
year’s salary based on the salary budget allotted in order to maintain salary
payment without interruption. General Director (Director),
after consulting the Executive Committee of the enterprise’s labor union, shall
decide the ratio of annual provisions which, however, shall not exceed 17% of
the salary budget allotted according to Article 14 of this Circular.
In the enterprises producing
and providing agricultural products, forestry products, industrial plants,
aquatic products and salt, the proportion of the annual provisions fund to the
salary budget allotted shall not be more than 20%.
2. The
enterprise shall regulate salary payment by position and title in abidance by
the laws, democracy, impartiality, openness and transparency. Moreover, such
regulation shall consist in business performance, quality and efficiency while
assuring satisfactory remunerations (without a maximum cap) for employees who
have aptitude and expertise, work productively and contributes greatly to the
enterprise. Executive Committee of the enterprise's labor union and
employees shall participate in the regulation of salary payment.
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Article
16. Incentive budget and apportionment of incentives
1. The
annual incentive budget shall be founded on the enterprise’s bonus and welfare
fund in accordance with the Government’s regulations on the investment of state
capital in enterprises and financial governance of wholly state-owned
enterprises, and with the Ministry of Finance’s guidelines.
2. The
enterprise shall regulate incentives as per the laws and in honor of democracy,
openness and transparency. Moreover, such regulation shall consist in business
performance, quality and efficiency while encouraging employees who possess
aptitude and expertise, work productively and contributes greatly to the
enterprise. Executive Committee of the enterprise's labor union and
employees shall participate in the regulation of incentives.
3. The
enterprise shall grant incentives to employees according to the incentive
budget and incentive regulation(s).
Part
5. EXECUTIVE RESPONSIBILITY
Article
17. Responsibility of General Director (Director)
1. Review
or formulate the productivity norm and labor plan, evaluate the deployment of
workers; formulate and promulgate regulations on recruitment and worker
deployment and organize recruitment activities as per regulations.
2. Determine
the salary budget planned and the salary budget allotted in the immediately
preceding year, aggregate data defined in Form No. 2 annexed to this Circular
and report to the Members’ Council or Chairperson of the enterprise for
approval by the first quarter of each year.
3. Formulate
or review positions, titles, jobs, pay scale, payroll, allowances, title-based
and job-based salary, title criteria, job criteria, corporate regulations on
salary raise, salary payment and incentives.
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5. Make
periodic reports to the Members' Council or Chairperson of the enterprise about
labor, salary and incentives; furnish adequate reports and data on labor,
salary and incentives when requested by the Head of the Control Committee or
Controllers.
Article
18. Responsibility of Members' Council or Chairperson of the enterprise
1. Consider
and present business and production plans for approval by the first quarter of
each year; verify the productivity norm, labor plan, salary budget planned and
salary budget allotted in the immediately preceding year according to this
Circular.
2. Report
to the owner's representative entity and inform the Controllers of the
productivity norm, labor plan, salary budget planned and salary budget allotted
in the previous year via Form No. 2 annexed to this Circular in no later than
10 days after the approval of such data for examination and supervision.
State-owned conglomerates
and corporations defined in Section 2, Article 5 of this Circular, when
reporting to the owner’s representative entity, shall also send such report to
the Ministry of Labor - Invalids and Social affair for general supervision.
3. Direct
the General Director (Director) to improve the system and personnel in charge
of labor and salary for administrating labor, salary and incentives as per the
Government's regulations and this Circular.
4. Disclose
the total quantity of workers, salary budget, incentive budget, employees’
salary and average income in previous years on the enterprise’s website as per
the laws, and report to the owner’s representative entity about such
information.
5. Provide
documents and reports regarding the implementation of salary and incentive
policies when requested by the Head of the Control Committee or Controllers;
scrutinize information at the request of the Head of the Control Committee and
Controllers (if any) then instruct the General Director (Director) to make
amendments as per regulations.
Article
19. Responsibilities of the Head of the Control Committee and Controllers
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2. Request
the Members' Council or Chairperson of the enterprise to direct amendments to
noncompliant details uncovered during review and examination. The
non-compliance of the Members’ Council or Chairperson of the enterprise shall
be reported to the owner’s representative entity for timely solutions.
3. Assess
the determination of the salary budget then report to the owner’s
representative entity in 15 days upon receiving report(s) from the Members'
Council or the Chairperson of the enterprise; assume liability for the accuracy
and integrity of assessment reports.
Article
20. Responsibility of the entity representing the owner
1. Provide
guidelines to enterprises designated to represent the owner with regard to the
implementation of policies and regulations on labor, salary and incentives as
per this Circular
2. Receive,
supervise and examine reports from the Members’ Council or Chairperson of the
enterprise and Controllers about productivity norm, labor plan, salary budget
planned and salary budget allotted in the previous year; state views on
objective factors that affect the productivity output and profit (if any).
3. Request
the Members’ Council or Chairperson of the enterprise in writing, in 30 days
upon the receipt of reports, to amend or rectify noncompliant details
4. Decide
disciplinary actions against the Chairperson of the Members’ Council or the
enterprise, such as suspension or deferment of pay raise, reduction of
remunerations, lowering of pay grade, reprimanding, warning, removal from
office, termination of employment.
5. Lead
and cooperate with the Ministry of Labor - Invalids and Social affairs in
inspecting and supervising the salary regime of parent enterprises in
state-owned conglomerates and corporations according to Section 2, Article 5 of
this Circular.
6. Inspect
and supervise the implementation of the labor and salary policies of the
enterprise in which it acts as the representative of the owner, assume
liabilities thereof to the Government and Prime Minister.
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Article
21. Responsibility of Ministry of Labor - Invalids and Social affairs
1. Carry
out missions in relation to the rights and obligations of the owner over wholly
state-owned single-member limited liability enterprises as designated by the
Government.
2. Cooperate
with the owner’s representative entity in supervising the remunerations and
incentives for employees of parent enterprises in state-owned conglomerates and
corporations according to Section 2, Article 5 of this Circular.
3. Inspect
the implementation of labor and remuneration policies of the enterprises;
inform the owner's representative entity of incorrect details of the salary
budget, if detected, to adjust or cancel out accounts as per regulations.
4. Aggregate
information on the enterprises' remunerations and report to the Prime Minister
on periodic basis.
Part
6. IMPLEMENTATION
Article
22. Effect
1. This
Circular takes effect from October 15, 2016. Policies defined in this Circular
come into force as of January 01, 2016.
2. Circular
No. 18/2013/TT-BLDTBXH dated September 09, 2013 by the Ministry of Labor -
Invalids and Social affairs on guidelines for the management of labor, salary
and incentives for employees in state-owned single-member limited liability
enterprises shall lose effect on the date that this Circular comes into force.
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4. The
enterprises shall spend the maximum amount of VND 730,000 per person per month
on employees’ mid-shift meals. The mid-shift meal regime
shall be subject to the guidelines in the Circular No. 22/2008/TT-BLDTBXH dated
October 15, 2008 by the Ministry of Labor - Invalids and Social affairs on the
provision of mid-shift meals in state-owned enterprises.
5. Parent
enterprise - Vietnam Military Telecommunications Group shall continue its pilot
management of employees' salary as per the Government's regulations.
Article
23. Implementation
1. Ministers, Heads of
ministerial-level agencies, Heads of government agencies, Chairpersons of
provincial People's Committees shall be responsible for directing, expediting
and inspecting enterprises under their management with regard to the abidance
by this Circular.
2. Members’
Council or Chairperson of parent enterprises as stated in Article 1 of this
Circular shall manage labor and remunerations for employees of enterprises in
which such parent enterprises hold the entirety of the charter capital
according to this Circular.
3. Political
organizations and socio-political organizations shall consider and apply this
Circular for employees of the enterprises in which such organizations hold the
entirety of the charter capital.
Organizations and
enterprises shall report difficulties and opinions that ensue during the implementation
of this Circular to the Ministry of Labor - Invalids and Social affairs for
timely guidelines and amendments./.
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APPENDIX
DETERMINATION OF AVERAGE QUANTITY OF WORKERS AND AVERAGE
LABOR OUTPUT
(Enclosed to the Circular No. 26/2016/TT-BLDTBXH dated September 01, 2016 by
the Ministry of Labor - Invalids and Social affairs)
1. Determination
of the average quantity of workers
The average number of
workers employed and the quantity of workers planned shall be determined as
follows:
a) The average quantity of
workers working under a labor contract and receiving salary from the salary
budget defined in this Circular. It
does not include the managerial personnel and the specialized officials
remunerated by unions and associations.
b) The following formula
applies to the average quantity of workers in a month:
(11)
Where:
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Xj: The
number of workers on day j of the month, including those at work and on paid
leave for illness, maternal care of sick children, occupational accident,
annual leave, education and personal matters as shown in the enterprise’s
employee timesheet. The quantity of workers in a day-off shall be the actual
number of workers at work in the immediately preceding day or, if such day is a
day-off, the working day immediately preceding that day.
: The
quantity of workers in each day of a month.
n: The
number of calendar days in the month (whether the enterprise operates every day
in the month);
c) The following formula
applies to the average quantity of workers in a year:
(12)
Where:
Lbq: The
average quantity of workers in the year.
li: The
average quantity of workers in month i of the year.
i: A
positive integer, from 1 to 12, which indicates the order of month i in the
year.
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t: The
amount of months in the year. Newly operated enterprises
shall input the actual number of months in operation in the year.
The average number of
workers in a year, if decimal, shall be arithmetically rounded by 1 if the
fractional part is higher than 0.5. The average number of workers in a month,
if decimal, shall not be rounded and its fractional part shall retain two
digits.
2. Determination
of the average labor output
The average labor output
shall be based on the total turnover minus the total salary-excluded expenses
or on the gross product sold (including the converted data). It shall be
determined on a yearly basis as follows:
a) The following formula
applies to the planned average labor output:
Wkh
=
(STkh
- SCkh)
or Tspkh
(13)
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Where:
Wkh: The
average labor output planned.
STkh: Total
turnover planned.
SCkh: Total
salary-excluded expenses planned.
Tspkh: Planned
gross product sold (including the converted data).
Lbqkh: The
average quantity of workers planned, as calculated according to Section 1 of
this Appendix.
b) The average labor output
attained in the year (or in the immediately preceding year) shall be determined
as follows:
Wth
=
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(14)
Lbqth
Where:
Wth: The
average labor output attained in the year (or in the immediately preceding
year).
STth: The
total turnover attained in the year (or in the immediately preceding year).
SCth: The
total salary-excluded expenses incurred in the year (or in the immediately
preceding year).
Tspth: Gross
product sold (included the converted data) in the year (or in the immediately
preceding year).
Lbqth: The
average quantity of workers employed in the year (or in the immediately
preceding year), as calculated according to Section 1 of this Appendix.
The total turnover and total
expenses shall be determined in accordance with the Government’s regulations on
the investment of state capital in enterprises and financial governance of wholly
state-owned enterprises, and with the Ministry of Finance’s guidelines. In
regard to State Capital Investment Corporation, the total expenses as a
constituent of the labor output that determines salary according to this
Circular shall be based on the re-assessed value of capital acquired from the
enterprises whose stakes are sold by the Corporation according to Article 8 of
the Government’s Decree No. 151/2013/ND-CP dated October 01, 2013 when the
total expenses is are still founded on the value of loan principal debt
acquired from the enterprises whose stakes are sold by Corporation according to
Article 31 of the Government's Decree No. 151/2013/ND-CP dated November 01,
2013 on the functions, missions and operational mechanism of State Capital
Investment Corporation.
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Form No. 1
Name of the entity
representing the owner ….
…. single-member limited
liability enterprise
REPORT ON THE DEPLOYMENT OF WORKERS IN THE PREVIOUS YEAR AND
WORKER DEPLOYMENT PLAN FOR THE YEAR OF .…
(Enclosed to the Circular No. 26/2016/TT-BLDTBXH dated September
01, 2016 by the Ministry of Labor - Invalids and Social affairs)
Unit: person
No.
Quantity
of workers
Deployment
of workers in the previous year
Worker
deployment plan for the year of ….
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Number
of workers employed on December 31
Including
Average
number of workers employed
Number
of workers resigning, discharged and retired
Number
of workers planned
Including
Number
of workers resigning, discharged and retired
From
the previous year
Retrained
in the year
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From
the previous year
Newly
recruited
1
2
3
4
5
6
7
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9
10
11
12
13
1
Managerial personnel
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2
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3
Workers directly engaged
in production and trading
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4
Auxiliary workers
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Total
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………
[day] … [month] … [year]
Tabulator
(sign, write full name and position)
Head of the enterprise
(sign and seal)
Name
of the entity representing the owner ………………….
…………… single-member limited liability enterprise
Form No. 2
REPORT ON THE EMPLOYEE SALARY BUDGET ALLOTTED IN THE PREVIOUS
YEAR AND PLANNED FOR THE YEAR OF …. (Enclosed to the
Circular No. 26/2016/TT-BLDTBXH dated September 01, 2016 by the Ministry of
Labor - Invalids and Social affairs)
No.
Entry
...
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Reported
for the year of ...
Planned
for the year of …
Planned
Allotted
1
2
3
4
5
...
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I
PRODUCTION AND TRADING
1
Gross product (including
standardized data)
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2
Total turnover
Million
dongs
3
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Million
dongs
4
Profit
Million
dongs
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5
Payables to the state
budget
Million
dongs
II
SALARY
...
...
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1
Number of workers planned
person
2
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person
3
Average salary as shown in
labor contracts
1,000
dongs/ month
...
...
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4
Planned average salary
1,000
dongs/ month
5
Average salary imposed
1,000
dongs/ month
...
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6
Average labor output (1)
planned.
Million
dongs/ year
7
...
...
...
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Million
dongs/ year
8
Difference in the salary
for officials specialized in unions and associations
Million
dongs
...
...
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9
Planned salary budget
Million
dongs
10
Salary budget allotted
Million
dongs
...
...
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11
Incentive and welfare fund
directly apportioned to employees
Million
dongs
12
...
...
...
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1,000
dongs/ month
Notes: (1)
Indicate that the labor output is based on the total turnover minus total
expenses (salary excluded) or based on the gross product sold.
Tabulator
(sign, write full name and position)
………
[day] … [month] … [year]
Head of the enterprise
(sign and seal)
...
...
...
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Name of the entity
representing the owner ………………….
REPORT ON LABOR AND EMPLOYEES' REMUNERATIONS ACTUALIZED IN
THE PREVIOUS YEAR AND PLANNED FOR THE YEAR OF ....
(Enclosed to the Circular No. 26/2016/TT-BLDTBXH dated
September 01, 2016 by the Ministry of Labor - Invalids and Social affairs)
No.
Name
of enterprises
Production
and trading
Labor
(person)
Average
salary as shown in labor contracts (million dongs/ month)
Average
salary as shown in labor contracts (million dongs/ month)
Salary
budget (million dongs)
...
...
...
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Total
turnover (million dongs)
Profit
(million dongs)
Total
salary-excluded expenses (million dongs)
Planned
last year
Attained
last year
Planned
for …
Planned
last year
Attained
last year
Planned
for …
...
...
...
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Incurred
last year
Planned
for …
Planned
last year
Employed
last year
Planned
for …
Imposed
last year
Planned
for …
Imposed
last year
Planned
for …
...
...
...
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ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Allotted
last year
Planned
for …
Planned
last year
Allotted
last year
Planned
for …
Planned
Employed
on average
Based
on planned number of workers
Based
on number of workers employed
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2
3
4
5
6
7
8
9
10
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
12
13
14
15
16
17
18
19
20
...
...
...
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Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
22
23
24
25
26
1
Enterprise
A
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
Bạn phải
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
2
Enterprise
A
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
Total
...
...
...
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
Bạn phải
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
...
...
...
Bạn phải
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TVPL Pro để sử dụng được đầy đủ các tiện ích gia tăng liên quan đến nội dung TCVN.
Mọi chi tiết xin liên hệ:
ĐT: (028) 3930 3279 DĐ: 0906 22 99 66
………
[day] … [month] … [year]
Head of the enterprise
(sign and seal)