Joint Circular No. 13/2012/TTLT-BLDTBXH-BYT guiding the implementation of the system of material allowances for workers working in conditions with hazardous and toxic factors.

JOINT CIRCULAR

Guidelines for implementing the system of material allowances for workers

working in conditions with hazardous and toxic factors

______________________

Pursuant to Article 104 of the Labor Code on June 23, 1994; Law amending and supplementing certain articles of the Labor Code in 2002;

Pursuant to Decree No. 06/CP dated January 20, 1995 of the Government detailing some provisions of the Labor Code on safety and hygiene at work; Decree No. 110/2002/NĐ-CP dated December 27, 2002 of the Government amending and supplementing some articles of Decree No. 06/CP;

Pursuant to Decree No. 186/2007/NĐ-CP dated December 25, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Labor - Invalids and Social Affairs;

Pursuant to Decree No. 188/2007/NĐ-CP dated December 27, 2007 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Health and Decree No. 22/2010/NĐ-CP dated March 9, 2010 amending and supplementing Article 3 of Decree No. 188/2007/NĐ-CP dated December 27, 2007 of the Government;

The Ministry of Labor - Invalids and Social Affairs and the Ministry of Health issue guidelines for organizing the implementation of the system of material allowances for workers working in conditions with hazardous and toxic factors as follows:

Article 1. Scope and Applicability

1. This Circular guides the implementation of the system of material allowances for workers working in conditions with hazardous and toxic factors in agencies, enterprises, and labor-using establishments operating within the territory of Vietnam.

2. This Circular applies to: civil servants; public officials; workers; students and trainees undergoing internships or vocational training (hereinafter collectively referred to as workers) working in agencies, enterprises, and labor-using establishments operating within the territory of Vietnam including those engaged in confidential work; except workers in industries and occupations entitled to a fixed food allowance under Decision No. 234/2005/QĐ-TTg dated September 26, 2005 of the Prime Minister on special regimes for workers, staff, and officials in certain industries and occupations in state-owned companies and Decision No. 72/2008/QĐ-TTg dated May 30, 2008 of the Prime Minister amending and supplementing certain articles of Decision No. 234/2005/QĐ-TTg .

1. Workers shall be entitled to in-kind subsidies when they meet all of the following conditions:

a) Engaging in occupations or jobs listed in the catalog of particularly arduous, toxic, and dangerous occupations and jobs issued by the Ministry of Labor - Invalids and Social Affairs;

b) Working in an environment with at least one factor that does not meet the permissible health standards according to the regulations of the Ministry of Health or directly exposed to sources of infectious diseases.

b) Working in an environment with at least one hazardous or toxic factor not meeting the permissible health standards as prescribed by the Ministry of Health or directly exposed to sources of infectious diseases.

The determination of the factors specified in point b Clause 1 of this Article must be carried out by units qualified to measure and inspect the workplace environment according to Circular No. 19/2011/TT-BYT dated June 6, 2011 of the Ministry of Health guiding the management of occupational hygiene, occupational health, and occupational diseases (hereinafter referred to as measurement and inspection units of the workplace environment).

a) In-kind subsidies are calculated based on daily quotas and have corresponding monetary values as follows:

a) Material allowances are calculated based on a quota and have monetary value corresponding to the following levels:

 - Level 1: 10,000 VND;

- Level 3: VND 20,000;

- Level 4: VND 25,000.

b) The specific level of in-kind subsidy is determined based on the working conditions and environmental indicators as stipulated in Appendix 1 attached hereto.

b) The determination of the level of material allowances based on the characteristics of working conditions shall be implemented in accordance with the provisions of Appendix 1 attached to this Circular.

Article 3. Principles for organizing supplementary benefits

2. It cannot be paid in cash or included in wages (including incorporated into wage rates).

2. Supplementary benefits shall not be paid in cash; they shall not be included in the unit price of wages.

In cases where labor organizations are unstable and it is impossible to organize centralized supplementary benefits at the workplace (for example, mobile work, dispersed work, or work with few personnel), the employer must provide goods to employees so that the employees are responsible for self-supplementary benefits according to regulations. In this case, the employer must establish a distribution list, signed by the employees; regularly check the implementation by employees; annually compile and report to the Department of Labor, Invalids, and Social Affairs of the locality.

3. Employees working in environments with hazardous factors for more than 50% of the standard working time per day shall be entitled to full supplementary benefit rates; if working less than 50% of the standard working time per day, they shall be entitled to half the supplementary benefit rate.

In cases of overtime work, the supplementary benefit in kind shall be increased accordingly with the number of overtime hours.

4. The costs of supplementary benefits in kind shall be accounted for in the regular operating expenses and production and business costs of the labor organization and shall be considered reasonable expenses when calculating corporate income tax for the labor organization according to current laws on corporate income tax; specifically, for students and trainees undergoing internships, vocational training, or apprenticeships under the management of any agency, such agency shall provide funding.

Article 4. Responsibilities of Employers

1. Technical measures must be applied, safety and hygiene equipment must be strengthened to improve working conditions; when it is not possible to eliminate all harmful factors, supplementary benefits in kind must be organized for employees to prevent illness and ensure their health.

2. Organize annual environmental monitoring of workplaces. Based on the results of annual environmental monitoring conducted by the inspection body, compare the environmental standards, and apply corresponding supplementary benefit rates in kind for each specific occupation and job according to Appendix 1 issued together with this Circular.

For occupations and jobs with complex working conditions that cannot immediately determine the supplementary benefit rates in kind according to Appendix 1 issued together with this Circular, the employer must compile the occupational titles and job positions requiring supplementary benefits in kind and submit them to the relevant ministries, sectors, or provincial/municipal people's committees directly managing them (hereinafter referred to as the competent authority) for consolidation and comments, and the Ministry of Labor, Invalids, and Social Affairs shall take the lead in coordinating with the Ministry of Health to examine and decide.

3. Promote the purpose and significance of the supplementary benefit system in kind, disseminate the contents of this Circular and the regulations of the organization regarding the implementation of this system to employees.

4. Direct the medical department to develop a structure of goods suitable for detoxification and enhancing physical resistance corresponding to different levels of supplementary benefits.

5. Organize supplementary benefits in kind to ensure that employees fully enjoy the supplementary benefit system according to the provisions of this Circular.

Article 5. Responsibilities of Ministries, Sectors, and Localities

1. Organize guidance on the implementation of the provisions of this Circular to units and enterprises under their management responsibility.

2. Compile lists of occupational titles and jobs requiring material allowances based on proposals from units and enterprises under their management and submit them to the Ministry of Labor, Invalids and Social Affairs and the Ministry of Health for consideration and decision, including:

a) A consolidated list of occupational titles and jobs requiring material allowances at the sectoral and local levels according to the model prescribed in Appendix 2 attached to this Circular;

b) Annual results of labor environment measurements containing hazardous and toxic factors at workplaces of units conducting such measurements and inspections. For occupations and jobs directly exposed to infectious sources as stipulated in point b, Clause 1, Article 2 of this Circular, there is no need to attach the results of labor environment measurements.

3. Organize the implementation and inspect and audit the enforcement of this Circular to units and enterprises operating within their jurisdiction according to their assigned functions and authorities.

Article 6. Transitional Provisions

The agreement on material allowances for occupational titles and jobs that have been agreed upon by the Ministry of Labor, Invalids and Social Affairs with the competent authorities pursuant to Joint Circular No. 10/1999/TTLT-BLDTBXH-BYT dated March 17, 1999, issued jointly by the Ministry of Labor, Invalids and Social Affairs and the Ministry of Health, shall be implemented as follows:

1. From July 15, 2012 to December 31, 2012, implement according to the level of allowance prescribed in point a, Clause 2, Article 2 of this Circular.

2. As of January 1, 2013, the level of material allowances shall be determined according to the provisions of Clause 2, Article 4 of this Circular.

Article 7. Reference Provisions

In case the referenced documents in this Circular are replaced or amended, they shall be applied according to the replacement or amended documents.

Article 8. Implementation clause

1. This Circular takes effect from July 15, 2012.

2. Abolish the following Joint Circulars: No. 10/1999/TTLT-BLDTBXH-BYT dated March 17, 1999, jointly issued by the Ministry of Labor, Invalids and Social Affairs and the Ministry of Health, guiding the implementation of material allowances for workers operating in conditions with hazardous and toxic factors; No. 10/2006/TTLT-BLDTBXH-BYT dated September 12, 2006, amending and supplementing Clause 2, Section II of Joint Circular No. 10/1999/TTLT-BLDTBXH-BYT dated March 17, 1999, jointly issued by the Ministry of Labor, Invalids and Social Affairs and the Ministry of Health, when this Circular takes effect. During the implementation process, if difficulties or obstacles arise, they should be reported to the Ministry of Labor, Invalids and Social Affairs and the Ministry of Health for research and resolution.

During the implementation process, if difficulties or obstacles arise, they should be reported to the Ministry of Labor, Invalids and Social Affairs and the Ministry of Health for research and resolution./.