Joint Circular No. 01/1998/TTLT/BLDTBXH-BTC-BKHĐT guiding the implementation of Government Decree No. 81/CP dated November 23, 1995 on employment for persons with disabilities.

JOINT CIRCULAR

Regarding the guidance on implementing the Government Decree

number 81/CP dated November 23, 1995 on disabled labor

Implementing the Government Decree No. 81/CP dated November 23, 1995 "Providing detailed regulations and guiding the implementation of certain Articles of the Labor Code concerning disabled labor," the Ministry of Labor - Invalids and Social Affairs, the Ministry of Finance, and the Ministry of Planning and Investment provide guidance as follows:

I. APPLICABLE OBJECTS

1. The disabled person referred to in Article 1 of Decree No. 81/CP is a person whose ability to work has been reduced by 21% or more due to disability, confirmed by a competent medical examination board.

2. Vocational training institutions and production and business establishments exclusively for disabled persons specified in Articles 2 and 3 of Decree No. 81/CP must meet the conditions stipulated in Part II of this Circular.

3. Vocational training institutions and other enterprises under all forms of ownership have obligations and rights as prescribed in Articles 13, 14, and 15 of Decree No. 81/CP.

II. CONDITIONS FOR VOCATIONAL TRAINING INSTITUTIONS AND PRODUCTION AND BUSINESS ESTABLISHMENTS EXCLUSIVELY FOR DISABLED PERSONS
BUSINESS FOR PERSONS WITH DISABILITIES

1. Conditions for vocational training institutions exclusively for disabled persons:

Vocational training institutions exclusively for disabled persons, including schools and centers established by the State, agencies, organizations, economic and social organizations, or individuals in accordance with the law, to help disabled persons learn trades, improve skills, and secure employment, if they meet the following conditions shall enjoy preferential treatment as prescribed in this Circular:

a. The institution must regularly have at least 70% of its students being disabled persons;

b. It must have classrooms, equipment, teaching aids, and practical training facilities suitable for disabled persons, ensuring safety and hygiene;

c. It must have curricula and textbooks appropriate to the disabilities of disabled persons;

d. The instructors must meet the following requirements:

Instructors of theoretical subjects must have at least a technical high school diploma or vocational qualification, along with a teaching certificate and training in psychology for disabled persons. These certificates are issued by the education sector.

Practical training instructors must have a higher level of skill than the teaching requirement, be proficient in their trade, and be able to guide disabled persons.

e. The institution must have a decision to establish or permission to establish and a business license from the competent authority, clearly stating the mission of the vocational training school or center for disabled persons.

2. Conditions for production and business establishments exclusively for disabled persons:

Production and business establishments exclusively for disabled persons as defined in Article 3 of Government Decree No. 81/CP dated November 23, 1995 include state-owned enterprises, private enterprises, limited liability companies, joint-stock companies, cooperatives, and associations established by disabled persons or by local authorities, agencies, organizations, economic and social organizations, or individuals in accordance with the law, aimed at providing employment, improving living standards, and restoring functions for disabled persons, if they meet the following conditions shall enjoy preferential treatment as prescribed in this Circular:

a. They must be established in accordance with the law and have legal personality;

b. There must be at least ten employees in one establishment, of which over 51% must be disabled persons;

c. The charter or operational rules of the establishment must be suitable for the conditions, circumstances, and health of disabled persons; it must contain a clause committing to ensure employment and benefits for disabled persons; it must record the portion of state capital provided to the establishment for management and use towards common purposes and consider it as the state's contribution to disabled persons working at the establishment. Disabled persons shall benefit from profits from this capital as with other contributions at the establishment;

d. The management board must include a disabled person as head or deputy head of the establishment;

e. They must comply fully with the state's accounting system, registration for tax, and payment of taxes as prescribed;

f. They must be recognized as "Production and Business Establishments Exclusively for Disabled Persons" by the People's Committee of the province or centrally-administered city or authorized by the Department of Labor - Invalids and Social Affairs to issue such recognition.

III. ESTABLISHMENT, USE, AND MANAGEMENT OF EMPLOYMENT FUNDS
FOR DISABLED PERSONS IN PROVINCES AND CENTRALLY-ADMINISTERED CITIES:

Provinces and centrally-administered cities are responsible for establishing employment funds for disabled persons as prescribed in Articles 4 and 5 of Decree No. 81/CP to assist disabled persons in restoring work capacity, learning trades, securing employment, and supporting vocational training institutions and other enterprises under all forms of ownership that accept disabled persons for training and employment at high ratios.

1. Employment funds for disabled persons are formed from the following sources:

From the local budget: Capital allocated annually for disabled persons according to the provisions of the Provincial People's Council and People's Committee.

From the National Employment Fund (part of the central budget): Annually, the Ministry of Labor - Invalids and Social Affairs, in conjunction with the Ministry of Finance and the Ministry of Planning and Investment, determine the need for loans and grants to supplement the employment fund for disabled persons in areas with difficult budgets or high rates of disabled persons.

Monthly payments from enterprises that fail to employ the required number of disabled persons as stipulated in Articles 14 and 15 of Decree No. 81/CP and Point B2 of Section VI of this Circular.

Donations and assistance from domestic and foreign organizations and individuals.

Other sources of income.

2. Employment funds for disabled persons are used as follows:

a. Grants are provided to:

Vocational training institutions and production and business establishments exclusively for disabled persons to construct, repair workshops, purchase machinery and technical equipment, maintain vocational training, and develop production.

Other enterprises under all forms of ownership that employ disabled persons at a ratio of 31% or more of the total workforce.

Disabled persons with a reduction in work capacity of 31% or more who learn trades at state-managed vocational training institutions shall not receive annual training funding.

b. Low-interest loans are provided to the following groups in accordance with the regulations of the National Employment Fund:

Vocational training facilities and production and business establishments exclusively for persons with disabilities.

Individuals and groups of workers who are persons with disabilities.

Vocational training facilities and other enterprises under all economic sectors shall accept persons with disabilities to learn trades and work with a labor force ratio of persons with disabilities at 31% or more.

c. Support activities for restoring functional capacity for persons with disabilities.

3. Management of the Fund.

The employment fund for persons with disabilities shall be managed by the Chairman of the People's Committee of provinces and centrally-run cities or may be delegated to the Director of the Department of Finance and Prices; the balance of the Fund shall be carried over to the next year for use. Localities with large balances but small demand for expenditure shall have the responsibility to adjust for localities with large demand for expenditure but limited sources of income according to the adjustment decision of the Joint Ministry of Finance - Labor, Invalids and Social Affairs - Planning and Investment (specific guidance will be provided separately).

The Department of Finance and Prices shall coordinate with the Department of Labor, Invalids and Social Affairs to assist the People's Committee in organizing the collection, distribution of expenditures according to current State regulations stipulated in this Circular and periodically (quarterly, annually) report to the Joint Ministry of Finance - Labor, Invalids and Social Affairs on the amount collected, expended, and remaining balance of the Fund.

The Department of Labor, Invalids and Social Affairs shall take the lead and coordinate with the Department of Finance and Prices, the Department of Planning and Investment, and other relevant agencies of provinces and centrally-run cities to guide production and business establishments and vocational training facilities exclusively for persons with disabilities and units eligible to use the employment fund for persons with disabilities on procedures for requesting capital grants and loans and shall be responsible for reviewing projects to submit to the People's Committee of provinces and centrally-run cities for decisions on granting loans or capital support.

IV. REGIME FOR PERSONS WITH DISABILITIES AS WORKERS.

Persons with disabilities during the process of learning trades, seeking employment, or self-employment shall enjoy the following regimes:

1. Persons with disabilities learning trades or supplementary skills at vocational training facilities managed by the State according to Article 12 of Decree No. 81/CP:

Shall be granted a 50% reduction in tuition fees for persons with disabilities whose work capacity has been reduced from 31% to 40%.

Shall be exempted from paying tuition fees for persons with disabilities whose work capacity has been reduced by 41% or more; During the period of learning trades or supplementary skills at regular training institutions, if they do not receive wages, living expenses, or do not meet the conditions to receive scholarships, they shall be entitled to social assistance at a rate of 100,000 VND per month according to the guidelines of the Joint Ministry of Labor, Invalids and Social Affairs - Finance - Education and Training.

For persons with disabilities who are entitled to preferential treatment according to the regulations stipulated in Circular No. 07/TT-TB dated May 27, 1996 of the Joint Ministry of Labor, Invalids and Social Affairs - Finance - Education and Training guiding the implementation of Decree No. 28/CP dated April 29, 1995 of the Government.

2. Persons with disabilities when learning trades or supplementary skills at State-managed vocational training facilities, but not receiving State funding for training, shall be considered for financial support to learn trades from the employment fund for persons with disabilities at a level equal to 50% of the tuition fee payable to the training facility according to the training contract and the State pricing framework.

3. Persons with disabilities seeking employment through job service centers shall be exempted from job introduction fees.

4. Individuals or groups of workers who are persons with disabilities and self-employed with a need for capital for production, business, and services shall be considered for low-interest loans from the employment fund for persons with disabilities.

5. Persons with disabilities in particularly difficult circumstances shall be considered for tax exemptions or reductions according to the guidelines of the Ministry of Finance.

V. POLICIES FOR VOCATIONAL TRAINING FACILITIES AND PRODUCTION AND BUSINESS ESTABLISHMENTS

EXCLUSIVELY FOR PERSONS WITH DISABILITIES

Vocational training facilities exclusively for persons with disabilities (after 12 months from the date of commencement of operation), production and business establishments exclusively for persons with disabilities (after six months from the date of commencement of operation) that meet the conditions specified in Section II of this Circular shall enjoy the policies stipulated below:

1. Shall be granted capital support from the employment fund for persons with disabilities according to the provisions of Article 7 of Decree No. 81/CP:

Vocational training facilities and production and business establishments exclusively for persons with disabilities, when applying for support, shall be considered for partial funding support for training, retraining; modernization, supplementation of equipment, expansion of facilities, maintenance and development of production, vocational training attracting additional persons with disabilities to learn trades and work, or to establish initial material and technical infrastructure.

Vocational training facilities that organize production linked to practical training, improving skills, and creating jobs for persons with disabilities, if meeting the conditions stipulated in Section II, point 2 above, shall enjoy the policies stipulated in this Circular as for production and business establishments exclusively for persons with disabilities.

Level of support: For vocational training facilities based on the development project for vocational training and the number of persons with disabilities trained annually. For production and business establishments based on the production and business project and the list of workers with disabilities currently working at the establishment. The average level of support shall not exceed 1 million VND per worker with disabilities.

Production and business establishments exclusively for persons with disabilities that organize training and skill improvement for persons with disabilities within the establishment, or send persons with disabilities to learn trades at schools and vocational training centers not funded by the State for training, shall be considered for partial funding support (depending on the industry project or training contract signed by the establishment with the training facility) reviewed and proposed by the Department of Labor, Invalids and Social Affairs.

2. Shall be considered for loans from the employment fund for persons with disabilities according to the provisions of Article 8 of Decree No. 81/CP:

Vocational training facilities and production and business establishments exclusively for persons with disabilities shall be considered for loans to maintain and expand vocational training, production and business operations, create additional jobs, attract additional persons with disabilities to learn trades and work.

Loan amounts, terms, and interest rates shall be in accordance with current regulations on lending from the National Employment Fund.

3. Tax policies.

Vocational training facilities and production businesses exclusively for persons with disabilities are exempt from various types of taxes as stipulated in Circular No. 23 TC/TCT dated April 26, 1996, and Circular No. 32 TC/TCT dated July 6, 1996, issued by the Ministry of Finance.

The tax exemption amount represents indirect compensation from the State for the costs incurred by the facility due to lower productivity of persons with disabilities compared to those without disabilities. This amount must be used for the following purposes:

To cover production and vocational training costs, including wages and salaries for persons with disabilities who have low income.

To improve and modernize labor tools and vocational training equipment suitable for each type of disability, to enhance working conditions, occupational safety, and organizational aspects of vocational training, and to upgrade skills for persons with disabilities at the facility.

Costs for labor rehabilitation activities for persons with disabilities and other expenses.

Annually, vocational training facilities and production businesses exclusively for persons with disabilities must report to the Department of Labor, Invalids and Social Affairs and local financial authorities on the portion of tax exemptions received, the amount used, and the amount retained for the development fund of the vocational training facility or business.

4. Other preferential policies and benefits under Article 9 and Article 11 of Decree No. 81/CP:

Vocational training facilities and production businesses exclusively for persons with disabilities are supported and encouraged by the State to develop; they are prioritized in obtaining favorable locations to establish vocational training facilities and production businesses; technical investment assistance, technological improvement, provision of suitable products, low-interest loans, and other benefits within the framework of the law are provided.

Capital invested by the State and contributions from domestic and foreign organizations and individuals are State assets, entrusted to vocational training facilities and production businesses exclusively for persons with disabilities to manage and utilize according to the contents and purposes specified in this Circular. When such vocational training facilities and production businesses, which are not established and managed by the State (non-state-owned enterprises), no longer have the mission of vocational training or are no longer recognized as production businesses exclusively for persons with disabilities, they must return all assets funded and supported by the State to the Employment Fund for Persons with Disabilities in their locality.

VI. RIGHTS AND OBLIGATIONS OF VOCATIONAL TRAINING FACILITIES AND OTHER ENTERPRISES BELONGING TO ALL ECONOMIC SECTORS THAT ACCEPT PERSONS WITH DISABILITIES FOR VOCATIONAL TRAINING AND EMPLOYMENT AS PROVIDED FOR IN ARTICLES 13, 14, AND 15 OF DECREE NO. 81/CP ARE AS FOLLOWS:

BELONGING TO ALL ECONOMIC SECTORS THAT ACCEPT PERSONS WITH DISABILITIES FOR VOCATIONAL TRAINING AND EMPLOYMENT AS PROVIDED FOR IN ARTICLES 13, 14, AND 15 OF DECREE NO. 81/CP ARE AS FOLLOWS:

A. REGARDING VOCATIONAL TRAINING FACILITIES:

1. Places that accept persons with disabilities for vocational training, retraining, and skill enhancement are entitled to reduced business revenue tax from vocational training as stipulated in Circular No. 32 TC/TCT dated July 6, 1996, issued by the Ministry of Finance;

2. Vocational training facilities with projects to train persons with disabilities, if they enroll at least 31% of students as persons with disabilities in schools or training courses, are eligible to borrow funds from the Employment Fund for Persons with Disabilities to purchase equipment and supplies for teaching and learning. The loan amount, term, and interest rate are applied similarly to vocational training facilities exclusively for persons with disabilities.

B. REGARDING ENTERPRISES:

1. The following enterprises must employ a certain percentage of workers with disabilities as stipulated in Article 14 of Decree No. 81/CP:

State-owned enterprises;

Private enterprises;

Joint-stock companies, limited liability companies;

Enterprises with foreign investment;

Enterprises in export processing zones and industrial parks;

Enterprises of political and social organizations;

Cooperatives, joint ventures.

a. Must employ 2% for enterprises in manufacturing, electricity, metallurgy, chemicals, geology, surveying, oil and gas, mining, fishing, basic construction, transportation industries.

b. Must employ 3% for enterprises in other sectors.

The ratio of persons with disabilities that enterprises must employ is the proportion of persons with disabilities over the average monthly number of employees in the enterprise. When employing workers with disabilities, enterprises must arrange work suitable to their abilities and disabilities.

2. If an enterprise has not employed or has not met the required percentage of workers with disabilities, it must pay into the Employment Fund for Persons with Disabilities a corresponding amount equal to the minimum wage prescribed by the State multiplied by the number of workers with disabilities it is short of each month.

An enterprise or part of an enterprise located in a particular locality must pay the money in that locality. Quarterly, enterprises must pay the money into the Employment Fund for Persons with Disabilities, no later than December 25 of the year in question. If payment is insufficient or late, the Department of Finance and Price Control will cooperate with the Department of Labor, Invalids and Social Affairs to collect the money through the bank where the enterprise has an account and deposit it into the Employment Fund for Persons with Disabilities. Enterprises that deliberately fail to comply will be penalized under the Administrative Offense Law or criminally prosecuted.

3. Enterprises that employ workers with disabilities at a rate of 31% or higher, when encountering difficulties and having a need for capital support or loans, may be considered for capital support or loans from the Employment Fund for Persons with Disabilities. The amount of capital support and loans is proposed by the Department of Labor, Invalids and Social Affairs and decided by the People's Committee of the province or city in accordance with this Circular.

When an enterprise's employment rate of workers with disabilities falls below 31%, it no longer enjoys the aforementioned benefits, and the enterprise must repay the previously granted capital support and deposit it into the Employment Fund for Persons with Disabilities.

When the proportion of employees with disabilities in a business falls below 31%, such business shall no longer enjoy the aforementioned benefits, and the business must return the portion of capital that has been provided as support and pay it back into the Fund for Employment of Persons with Disabilities.

VII. IMPLEMENTATION ORGANIZATION

1. Persons with disabilities who are entitled to benefits under this Circular must have a certificate from the Medical Appraisal Board regarding their disability status and the percentage of reduced work capacity due to disability (medical appraisal procedures and documentation shall be carried out in accordance with the Joint Circular No. 34/TT-LB dated December 29, 1993 of the Ministry of Labor - Invalids and Social Affairs and the Ministry of Health). For war invalids and veterans, they must have a war invalid certificate or a veteran certificate. In particular, persons with disabilities due to deafness, muteness, blindness, limb amputation, paralysis, intellectual disability (mental retardation), or having a special physical deformity, if not yet appraised by the Medical Appraisal Board, must have a certificate from the District Health Office.

2. Production and business establishments that meet the conditions stipulated in Point 2, Section II of this Circular and vocational training establishments, production and business establishments accepting persons with disabilities for vocational training or employment at a rate of 31% or higher, to be eligible for preferential treatment under Decree No. 81/CP and this Circular, must be recognized as "Production and Business Establishments Dedicated to Persons with Disabilities" or certified as "Establishments with Persons with Disabilities Participating at a Rate of 31% or Higher" by the Provincial People's Committee directly or through delegation to the Department of Labor - Invalids and Social Affairs; the establishment must submit its application file to the Department of Labor - Invalids and Social Affairs for review and verification.

1. A registration form for issuing a journalist card filled out by the applicant according to the model; approved and stamped by the head of the applying agency (Model No. 1);

Application for recognition as a production and business establishment dedicated to persons with disabilities, or certification as an establishment with persons with disabilities participating at a rate of 31% or higher;

A copy of the decision on establishment or permission to establish and business license (or vocational training operation permit for vocational training establishments) certified by the Notary Public;

The charter or operational regulations of the establishment;

List of management and operation staff;

List of members (according to the model) confirmed by the District Department of Labor - Invalids and Social Affairs.

3. Vocational training establishments and production and business establishments eligible for policies and benefits under Decree No. 81/CP and this Circular wishing to obtain funding, capital support, or loans must submit their application files and projects to the Department of Labor - Invalids and Social Affairs and the Department of Finance and Prices for review and verification (including individual persons with disabilities seeking loans or requesting funding for vocational training).

a. The application file and project include:

Request (application) for capital grant or loan;

Project for capital grant, funding, or loan request;

List of trainees and workers at the establishment. Persons with disabilities at the establishment, confirmed by the District Department of Labor - Invalids and Social Affairs (indicating year of birth, war invalid card number);

For vocational training establishments dedicated to persons with disabilities, a copy of the decision on establishment or permission to establish signed by the competent authority must be submitted. For production and business establishments dedicated to persons with disabilities, a copy of the recognition decision as "Production and Business Establishment Dedicated to Persons with Disabilities" or the certificate "Establishment with Persons with Disabilities Participating at a Rate of 31% or Higher" and a copy of the business registration certificate certified by the Notary Public must be submitted.

Projects for capital grants and loans must be prepared separately. The project leader, responsible for the establishment, is accountable for the accuracy of the contents mentioned in the project, must manage the granted capital and repay the loan principal and interest as prescribed.

b. Persons with disabilities seeking vocational training must submit an application for vocational training funding along with the signed training contract, confirmed by the District Department of Labor - Invalids and Social Affairs.

4. The District Department of Labor - Invalids and Social Affairs is responsible for:

Keeping track of the number of workers with disabilities seeking vocational training, job placement, and currently employed in enterprises; proposing to the Department of Labor - Invalids and Social Affairs and the District People's Committee to create favorable conditions for persons with disabilities to receive vocational training, find jobs, and establish production and business establishments dedicated to persons with disabilities.

Confirming and recommending the Department of Labor - Invalids and Social Affairs to provide support to persons with disabilities facing difficulties during vocational training and job placement. Inspecting and confirming the list of workers with disabilities receiving vocational training and working at vocational training establishments and production and business establishments within the district.

5. The Department of Labor, Invalids, and Social Affairs is responsible for:

a. Taking the lead and coordinating with the Department of Finance and Prices, the Department of Planning and Investment, and related sectors to assist the Provincial People's Committee in planning, monitoring, managing, and utilizing the Employment Fund for Persons with Disabilities at the local level; guiding establishments and beneficiaries in developing projects, reviewing and verifying the feasibility and objectives of each project, confirming the list of persons with disabilities receiving vocational training and working at the establishment, and approving vocational training funding for the establishment or individual persons with disabilities.

b. Summarizing and submitting to the Provincial People's Committee for decisions on projects requesting capital grants, loans, and vocational training funding from the Employment Fund for Persons with Disabilities. If the project needs exceed the fund's capacity, a letter from the Provincial People's Committee requesting additional funding from the Joint Ministry of Labor - Invalids and Social Affairs - Finance - Planning and Investment for the Employment Fund for Persons with Disabilities at the local level will be issued.

Submitting a comprehensive report on approved capital grants and loans, the income-expenditure balance sheet of the Fund, letters from the Provincial People's Committee regarding additional funding, along with the establishment's application file for capital grants and other relevant documents to the Joint Ministry of Labor - Invalids and Social Affairs - Finance - Planning and Investment for annual tracking and consolidation.

c. Organizing guidance and implementation of policies and benefits for workers with disabilities under local management. Verifying the number of workers with disabilities that enterprises must accept according to the prescribed ratio, and submitting to the Provincial People's Committee for decisions on each enterprise.

d. Guide, assist in the establishment of vocational training facilities and production and business establishments exclusively for persons with disabilities. Inspect, appraise, and submit to the People's Committee of the province or city for decision or issue a decision recognizing production and business establishments exclusively for persons with disabilities if authorized by the People's Committee of the province or city. Certify vocational training facilities and production and business establishments with a disability ratio of 31% or higher. Annually organize inspections; if a facility does not meet the criteria for a vocational training facility or a production and business establishment exclusively for persons with disabilities, or if the disability ratio is less than 31%, provide a three-month period for consolidation. If conditions are still not met, report to the People's Committee of the province or city for consideration and decision or authorized decision that such facilities will no longer be eligible for policies and benefits of vocational training facilities and production and business establishments exclusively for persons with disabilities or those benefiting under this Circular.

6. The Department of Finance and Prices shall be responsible for:

Coordinating with the Department of Labor, Invalids and Social Affairs, and the Department of Planning and Investment in determining and reviewing projects for capital support from the National Employment Fund before submitting them to the People's Committee of the province or city for examination and decision; approve project budgets for vocational training funded from the employment fund for persons with disabilities; review final reports on expenditures from the employment fund supported by the Central Budget; approve final accounts of support and loans from the employment fund for persons with disabilities at the local level.

7. The Ministry of Labor, Invalids and Social Affairs, in collaboration with the Ministry of Finance and the Ministry of Planning and Investment, shall be responsible for:

a. Proposing loan and grant capital needs to supplement the employment fund for persons with disabilities for localities, compiling and submitting these proposals to the Government for approval within the annual National Employment Program.

b. After approval by the Government, the Ministry of Labor, Invalids and Social Affairs, the Ministry of Finance, and the Ministry of Planning and Investment will rebalance the needs for grant and loan capital to plan allocations for localities. Based on inter-ministerial consensus, the Ministry of Labor, Invalids and Social Affairs will decide for the Ministry of Finance to process the transfer of funds from the Central Budget to the employment fund for persons with disabilities in supported localities.

c. Organize inspections of the implementation of policies and benefits for disabled workers, vocational training facilities and production and business establishments exclusively for persons with disabilities, facilities responsible for hiring disabled workers, and those responsible for contributing to the construction of the fund, as well as the collection and use of the employment fund for persons with disabilities in localities.

d. Examine procedures and contents of projects requesting capital allocation according to the requests of the People's Committee of the province or city to process the transfer of funds according to the prescribed procedures.

e. Report periodically every six months and annually to the Government on this matter.

This Circular takes effect fifteen days from the date of signature. Previous regulations contrary to this Circular are abolished. Any difficulties encountered during implementation should be promptly reported to the inter-ministerial body for study and resolution./.