Circular No. 15/1999/TT-BLDTBXH guiding the implementation of midday meal regulations for workers and officials working in state-owned enterprises.

CIRCULAR

Guidelines for implementing mid-shift meal provisions for workers and officials

working in state-owned enterprises

Implementing Decree No. 27/1999/NĐ-CP dated April 20, 1999 of the Government on amending and supplementing the Financial Regulations and Business Accounting for State-Owned Enterprises issued together with Decree No. 59/CP dated October 3, 1996 of the Government, following the opinions of the Ministry of Finance at Circular No. 2462/TC/TCDN dated May 21, 1999, the General Confederation of Labor Vietnam at Circular No. 617/TLĐ dated May 21, 1999, and relevant ministries and sectors, the Ministry of Labor, Invalids and Social Affairs guides the implementation of the midday meal system for workers in state-owned enterprises as follows:

I. APPLICABLE OBJECTS

The subjects to which this midday meal system applies are workers and officials currently working under labor contracts stipulated in Article 27 of the Labor Code in state-owned enterprises, including:

- State-owned enterprises engaged in production, business, public services according to the Law on State-Owned Enterprises;

- Organizations and units permitted to operate, produce, conduct business, and provide services belonging to administrative agencies, public institutions, Party organizations, mass organizations, and people's associations that self-finance their operations;

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

For workers in enterprises operating in special industries applying the fixed quantity meal system as prescribed in Decision No. 611/TTg dated September 24, 1996 of the Prime Minister and Circular No. 06/LB-TT dated February 28, 1997 of the Inter-Ministerial Committee of Labor - Invalids and Social Affairs - Finance guiding the implementation of the aforementioned Decision; and workers of the Vietnam Oil Corporation working offshore for foreign oil contractors during working days according to Document No. 4123/LĐTBXH-TL dated November 14, 1997 of the Ministry of Labor - Invalids and Social Affairs, shall not apply the midday meal system prescribed in this Circular.

II. MIDDAY MEAL AMOUNT

Based on the organization of production and business, labor productivity, and achieved efficiency in production and business, the Director of the enterprise, after discussing with the same-level Trade Union Executive Board, decides the amount for one midday meal, but the maximum expenditure for a midday meal calculated based on the number of working days in the month for one person shall not exceed the general minimum wage set by the State at the time of 1999, which is 144 dong/month.

III. PRINCIPLES FOR ENJOYING THE MIDDAY MEAL

1. Eat based on actual working days, including overtime (full 8 hours);

2. On non-working days, including sick leave, maternity leave, etc., no meal is provided and no payment is made;

3. On working days with less than half of the standard working hours, no midday meal is provided;

4. In addition to the above conditions, the enterprise may establish additional conditions if deemed beneficial to linking individual responsibility and production and business efficiency;

5. For enterprises facing difficulties in incorporating midday meal costs into production costs or circulation fees, the enterprise must find other cost reduction measures to organize midday meals. If the enterprise has implemented cost-saving measures but still lacks resources, the enterprise director should discuss and agree with the Trade Union Executive Board to temporarily suspend the provision of midday meals as stipulated in this Circular.

IV. IMPLEMENTATION

1. Based on the midday meal amount specified, the enterprise is responsible for organizing midday meals for workers without providing cash. In exceptional cases where it is impossible to organize midday meals, the enterprise shall provide cash to workers to arrange their own meals after reaching agreement with the Trade Union Executive Board of the enterprise.

2. Midday meal expenses are accounted for in production costs or circulation fees.

3. Ministries, sectors, localities, and State-owned corporations 91/TTg shall base their directives, inspections, and supervision of midday meal implementation in enterprises under their management on the provisions of this Circular, ensuring that the midday meal system positively impacts labor productivity, enhances production efficiency, reduces costs, and ensures the health of workers.

4. This Circular takes effect from the date of issuance.

Specifically, enterprises from January 1, 1999 to the effective date of this Circular, which have organized midday meals according to Decree No. 30/1998/NĐ-CP dated May 13, 1998 of the Government and Circular No. 99/1998/TT-BTC dated July 14, 1998 of the Ministry of Finance, shall also account for midday meal costs at the level specified in this Circular from the date the enterprise organizes midday meals.

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