Circular No. 15/1997/TT-LDTBXH of the Ministry of Labor, Invalids and Social Affairs guiding the use of wage books for state-owned enterprises

CIRCULAR

Circular of the Ministry of Labor, War Invalids and Social Affairs guiding the use of wage books for state-owned enterprises

Implementing Article 4 of the Government Decree No. 28/CP dated March 28, 1997 on reforming salary and income management in state-owned enterprises and Decision No. 238/LDTXH-QD dated April 8, 1997 of the Minister of Labor, War Invalids and Social Affairs on issuing the model of wage book for state-owned enterprises after exchanging opinions with the Ministry of Finance, the General Confederation of Labor of Vietnam, and some relevant ministries and sectors, the Ministry of Labor, War Invalids and Social Affairs guides the use of the wage book of state-owned enterprises as follows:

I. GENERAL PROVISIONS:

1. State-owned enterprises must establish wage books according to the unified model attached to Circular No. 238/LDBTXH-TT dated April 8, 1997 of the Minister of Labor, War Invalids and Social Affairs, including:

State-owned enterprises operating production and business activities under the Law on State-Owned Enterprises;

State-owned enterprises operating public welfare activities under the Law on State-Owned Enterprises, Government Decree No. 56/CP dated October 2, 1996, and Circular No. 01/BKH/DN dated January 29, 1997 of the Ministry of Planning and Investment detailing and guiding the implementation (including organizations and units operating in accordance with Decree No. 56/CP and Circular No. 01/BKH/DN mentioned above but without a decision to establish an enterprise);

Organizations and units permitted to engage in production, business, and service activities belonging to administrative agencies, armed forces, Party, mass organizations, people's associations, self-financing;

Joint-stock companies having more than 50% of the total capital contributed by the state or state-owned enterprises according to the Law on Enterprises and Government Decree No. 28/CP dated May 7, 1996;

The above entities are collectively referred to as state-owned enterprises.

2. The Director of the enterprise is responsible for organizing and directing the recording of wage books and managing the wage books of directly employed labor units, signing labor contracts, and paying wages. The wage book is recorded for 12 months in the Gregorian calendar year and kept at the enterprise for five years.

3. Workers have the responsibility to check the amounts of wages and income received, the amounts required to be paid according to the Law, and the actual amount recorded in the wage book before signing each month.

II. WAYS OF RECORDING THE WAGE BOOK

Writing in the wage book must be in Vietnamese, in black or blue ink, with clear and legible font size and style.

The wage book must be fully and accurately recorded according to the content in the book, without erasing or smudging. If there is a need to erase or smudge, it must be crossed out with a red pen, corrected, and the person making the correction must sign next to it.

The way of recording the columns specified in the wage book model is as follows:

Column 1: Record the serial number of the worker in the enterprise;

Column 2: Record the full name of the worker paid by the enterprise, including the Chairman of the Board of Directors (for enterprises with a Board of Directors); Director (General Director), workers with short-term, seasonal, or annual contracts;

Record in sequence: separately for each department, workshop, team, etc.; by position from high to low and alphabetically by Vietnamese letters;

Column 3: Record the leadership position or occupational title of the worker;

Column 4: Record the coefficient of the job level salary or grade assigned to the worker in the enterprise according to Government Decree No. 26/CP dated May 23, 1993, or the salary agreed upon in the labor contract;

Column 5: Record the wage received based on the unit price of wages, piece-rate wages (for those working on product-based wages, contract wages), or time-based wages received according to productivity, quality, and the results of the assigned work;

Column 6: Record additional allowances and other benefits (if any) not included in the unit price of wages, such as diving allowances, safety bonuses, etc.;

Column 7: Record the total bonus amount of various types such as: holidays, Tet (recorded in the corresponding month of the lunar calendar), monthly bonuses, unexpected bonuses, etc.;

Column 8: Record the total overtime pay;

Column 9: Record the meal allowance received during the month (this midday meal allowance does not include supplementary food allowances for heavy, hazardous, or fixed-quantity meals);

Column 10: Record the social insurance payment equivalent to the number of days off enjoyed under social insurance regulations paid by the social insurance agency;

Column 11: Record other income (if any) from any source of the enterprise;

Column 12: Record the total wage and income received in the month (Column 12 = Column 5 + 6 + 7 + 8 + 9 + 10 + 11);

Column 13: Record the 5% social insurance contribution according to current regulations;

Column 14: Record the 1% health insurance contribution according to current regulations;

Column 15: Record any compensation (if any) to be deducted from the wage according to the Labor Code;

Column 16: Record the tax payable according to the Income Tax Ordinance for individuals with high income;

Column 17: Record the total amount payable according to the regulations in the month (Column 17 = Column 13 + 14 + 15);

Column 18: Record the actual wage and income received in the month (Column 18 = Column 12 - Column 17);

Column 19: Signature of the worker.

III. IMPLEMENTATION PROVISIONS

1. The Director (General Director) of state-owned enterprises is responsible for organizing and directing the labor and wage department to cooperate with related departments, establish, record, manage, and retain the wage book in accordance with the provisions of this Circular.

2. This Circular takes effect from January 1, 1997.

All previous types of wage books that contradict the provisions of this Circular shall be abolished.

During the implementation process, if there are any difficulties, please report them to the Ministry of Labor, War Invalids and Social Affairs for consideration and resolution.