Circular No. 15/LDTBXH-TT guiding the use of wage books for state-owned enterprises

CIRCULAR

Guidelines for Using the Wage Book of State-Owned Enterprises
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Implementing Article 4 of the Government Decree No. 28/CP dated March 28, 1997 on reforming wage and income management in state-owned enterprises and Decision No. 238/LĐTHXH-QĐ dated April 8, 1997 of the Minister of Labor, Invalids and Social Affairs on issuing the model wage book for state-owned enterprises after consulting with the Ministry of Finance, the Vietnam General Confederation of Labor, and relevant ministries and sectors, the Ministry of Labor, Invalids and Social Affairs provides guidelines for using the wage book of state-owned enterprises as follows:

I. GENERAL PROVISIONS:

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

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

State-owned enterprises engaged in public services 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 providing detailed regulations and guidance on implementation (including organizations and units operating in accordance with the provisions of Decree No. 56/CP and Circular No. 01/BKH/DN mentioned above but without establishment decisions);

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

Joint-stock companies with more than 50% of total capital from the state or contributed by state-owned enterprises according to the Law on Companies 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 the wage book and managing the wage book of directly affiliated units employing labor, signing employment contracts, and paying wages. The wage book shall be recorded for 12 months in the Gregorian calendar year and retained 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. METHODS OF RECORDING THE WAGE BOOK

Entries 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 its contents, without erasing or overwriting. If overwriting occurs, it must be crossed out with a red pen, corrected, and the person making the correction must sign next to the correction.

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

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

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

Record in sequence: separately for each department, workshop, team, etc.; by position from highest to lowest and alphabetically by Vietnamese characters;

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

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

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

Column 6: Record additional wage allowances and other benefits not included in the wage rate, 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 Gregorian month), monthly bonuses, special bonuses, etc.;

Column 8: Record the total overtime wage;

Column 9: Record the meal allowance received during the month (this mid-shift meal allowance does not include food subsidies for heavy work, hazardous conditions, or fixed rations);

Column 10: Record the social insurance payment equivalent to the number of days of leave compensated 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 high-income earners;

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 wage books that contradict the provisions of this Circular are abolished.

Any difficulties encountered during implementation should be reported to the Ministry of Labor, Invalids and Social Affairs for consideration and resolution.