Circular No. 08/1998/TT-BLDTBXH provides guidance on the calculation of the average number of workers per year according to Decree No. 07/1998/NĐ-CP, applicable to enterprises under the scope of the Law on Encouragement of Domestic Investment. The calculation is based on the total monthly average number of workers and rounded off according to mathematical principles.
적용 범위
Enterprises under the scope of the Law on Encouragement of Domestic Investment as stipulated in Decree No. 07/1998/NĐ-CP.
핵심 사항
- Enterprise → must calculate the annual average number of workers according to the formula of the total monthly average number of workers, rounding off according to mathematical principles.
- The annual average number of workers is calculated from the total monthly average number of workers throughout the year (li = S li / t).
- The monthly average number of workers is calculated from the total actual number of workers working daily (li = S Xj / n).
- If the annual average number of workers is an odd number, the decimal part above 0.5 is rounded up to the next whole number; the monthly average number of workers retains two digits after the decimal point.
- Departments of Labor, Invalids, and Social Affairs → monitor and inspect the implementation of this calculation method.
🌐 이 문서의 사회적 영향
- Positive: Ensuring fairness in the application of regulations on the annual average number of workers.
- Negative: Time-consuming and labor-intensive for enterprises during the calculation and rounding process.
❓ 자주 묻는 질문
How is the annual average number of workers calculated?
The annual average number of workers is calculated from the total monthly average number of workers throughout the year (li = S li / t).
If the annual average number of workers is an odd number, which principle is used for rounding?
The decimal part above 0.5 is rounded up to the next whole number; the monthly average number of workers retains two digits after the decimal point.
What is the formula for calculating the monthly average number of workers?
li = S Xj / n, where li is the monthly average number of workers for month i, Xj is the actual number of workers working daily, and n is the number of days in the month.
What reports must enterprises submit to the Department of Labor, Invalids, and Social Affairs?
Enterprises must report the annual average number of workers to the local Department of Labor, Invalids, and Social Affairs.
When does this Circular take effect?
This Circular takes effect fifteen days after its date of issuance.
전문
CIRCULAR
Issued by the Ministry of Labor, Invalids and Social Affairs Decision No. 08/1998/TTLDTBXH dated May 7, 1998
guiding the method for calculating the average number of workers per year as prescribed in Government Decree No. 07/1998/NĐ-CP
dated January 15, 1998.
Implementing Government Decree No. 07/1998/NĐ-CP dated January 15, 1998 detailing the implementation of the Law on Encouraging Domestic Investment (amended), after receiving opinions from relevant ministries and agencies, the Ministry of Labor, Invalids and Social Affairs guides the method for calculating the average number of workers per year as follows:
I. APPLICABLE OBJECTS:
The application subjects of the method for calculating the average number of workers per year are those entities subject to the Law on Encouraging Domestic Investment as detailed in Government Decree No. 07/1998/NĐ-CP dated January 15, 1998 detailing the implementation of the Law on Encouraging Domestic Investment (amended).
II. METHOD FOR CALCULATING THE AVERAGE NUMBER OF WORKERS PER YEAR:
1. The average number of workers per year is calculated according to the following formula:
1
Provincial People's Committees set specific prices Number of employees and workers directly involved in the joint venture and association activities of the organization over the last 03 years
- NB is the royalties of the film with high production costs.
L =
organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.
Where:
- L: represents the average number of workers per year.
li: represents the average number of workers in the i-th month of the year.
i: is an integer representing the i-th month of the year, ranging from 1 to 12.
Provincial People's Committees set specific prices Number of employees and workers directly involved in the joint venture and association activities of the organization over the last 03 years: represents the total of the average number of workers in each month of the year.
- NB is the royalties of the film with high production costs.
t: represents the number of months in a year.
Example 1: Enterprise A began operations in March 2002 and had the following average monthly number of employees in 2002:
Example 1: The average number of workers per month in the year of Enterprise A is as follows:
Month 1: 80 people Month 5: 150 people Month 9: 120 people
Month 2: 95 people Month 6: 140 people Month 10: 110 people
Month 3: 110 people Month 7: 120 people Month 11: 100 people
Month 4: 170 people Month 8: 120 people Month 12: 90 people
The average number of workers per year of Enterprise A is calculated as follows:
80+95+110+170+150+140+120+120+120+110+100+90
L = = 117.08 (people)
12
Example 2: Enterprise B started operations in May and has the following average number of workers per month:
Month 5: 110 people Month 9: 120 people
Month 6: 130 people Month 10: 120 people
Month 7: 90 people Month 11: 180 people
Month 8: 100 people Month 12: 205 people
The actual number of months of operation of the enterprise is 8.
The average number of workers per year is calculated as follows:
_ 110 + 130 + 90 + 100 + 120 + 120 + 180 + 205
L = = 131.87 (people)
8
2. The average number of workers per month is calculated according to the following formula:
n
Provincial People's Committees set specific prices Xj
j = 1
Number of employees and workers directly involved in the joint venture and association activities of the organization over the last 03 years =
n
Where:
li: represents the average number of workers in the i-th month of the year.
Xj: represents the number of workers on the j-th day of the month. This is the actual number of workers working and the number of workers on leave due to illness, maternity, child illness, work-related accidents, annual leave, study leave, personal leave with pay, as recorded in the company's attendance sheet, including management staff and staff of mass organizations. For holidays, the actual number of workers working on the previous working day is taken, if the previous day was also a holiday, then the next non-holiday day is taken.
n
Provincial People's Committees set specific prices Xj: represents the total number of workers in all days of the month.
j=1
n: represents the number of calendar days in the month (excluding whether the company operates all days or not).
Example: In May 1998, there were 31 days, and according to the company's attendance sheet, the actual number of workers working daily is as follows:
April 29: 93 people
April 30: Holiday May 16: 96 people
May 1: Holiday May 17: Holiday
May 2: 90 people May 18: 98 people
May 3: Holiday May 19: 98 people
May 4: 95 people May 20: 96 people
May 5: 95 people May 21: 97 people
May 6: 96 people May 22: 95 people
May 7: 92 people May 23: 93 people
May 8: 90 people May 24: Holiday
May 9: 92 people May 25: 96 people
May 10: Holiday May 26: 96 people
May 11: 95 people May 27: 95 people
May 12: 96 people May 28: 97 people
May 13: 96 people May 29: 92 people
May 14: 92 people May 30: 96 people
May 15: 95 people May 31: Holiday
The average number of workers in May is calculated as follows:
93+90+90+95+95+96+92+90+92+92+95+96+96+92+95+ 96+96+98+98+96+97+95+93+93+96+96+95+97+92+96+96
l5 = = 94.48 (people)
31
3. For enterprises whose average number of workers per year is a decimal, rounding off is applied according to mathematical principles, if the decimal part is above 0.5, it rounds up to the next whole number. For example: 99.58 rounds up to 100; 49.63 rounds up to 50; 49.31 rounds down to 49. For the average number of workers per month that is a decimal, it retains two digits after the decimal point without rounding.
III. IMPLEMENTATION:
1. Provincial Departments of Labor, Invalids and Social Affairs are responsible for: monitoring and inspecting, in accordance with the provisions of the law, the method of calculating the average number of workers as stipulated in this Circular for all enterprises within the scope of application of this Circular located in their province or centrally-administered city.
2. Enterprises are responsible for reporting the average number of workers per year to the provincial Department of Labor, Invalids and Social Affairs where they are located.
This Circular shall take effect fifteen days from the date of signature.
Any difficulties encountered during the implementation of this Circular should be reported to the Ministry of Labor, Invalids and Social Affairs for consideration and resolution./.
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