Joint Circular No. 16/2007/TTLT-BLDTBXH-BTC stipulates specific provisions on brokerage fees and service charges in the activity of sending Vietnamese workers to work abroad under contracts.

JOINT CIRCULAR

Detailed regulations on brokerage fees and service fees in the activity of sending Vietnamese workers to work abroad under contracts

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Pursuant to Article 20 and Article 21 of the Law on Vietnamese Workers Going to Work Abroad Under Contracts dated November 29, 2006, the Ministry of Labour - Invalids and Social Affairs and the Ministry of Finance hereby stipulate and guide on the ceiling of brokerage fees and service fees, management and use of brokerage fees, and collection and payment methods for service fees in the activity of sending Vietnamese workers to work abroad under contracts as follows:

This technical regulation sets out technical requirements, testing methods, sampling procedures; management requirements; responsibilities of organizations and individuals producing, trading, and importing cigarettes.

Thông tư này quy định chi tiết khoản 4 Điều 38 Luật Thủy sản số 18/2017/QH14 đã được sửa đổi, bổ sung tại điểm c khoản 21 Điều 14 Luật số 146/2025/QH15.

This Circular stipulates and guides the ceiling of brokerage fees, the management and use of brokerage fees; the ceiling of service fees and the method of collecting and paying service fees in the activity of sending workers to work abroad.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

a) Enterprises operating services of sending workers to work abroad in accordance with the Law on Vietnamese Workers Going to Work Abroad Under Contracts (hereinafter referred to as enterprises);

b) Workers going to work abroad through service enterprises (hereinafter referred to as workers).

3. Enterprises may only collect brokerage fees and service fees after signing a contract to send workers to work abroad with workers and the workers have been accepted for work or issued a visa by the foreign side.

II. BROKERAGE FEES

1. Brokerage fees are expenses that enterprises must pay to brokers to conclude and implement labour supply contracts. Workers are responsible for repaying part or all of the brokerage fees to enterprises according to the regulations of the Ministry of Labour - Invalids and Social Affairs.

Brokerage fees do not apply in cases where workers have completed their contracts with enterprises and have had their contracts extended or new contracts signed by the employers.

Enterprises shall not collect brokerage fees from workers for markets or contracts where foreign partners do not require brokerage fees.

2. Level of brokerage fees.

a) The ceiling of brokerage fees for various markets shall not exceed one month's salary per worker for a one-year contract. In cases where market requirements necessitate higher brokerage fees than the ceiling specified, enterprises must report to the Ministry of Labour - Invalids and Social Affairs for a specific decision on the level of brokerage fees after reaching a consensus with the Ministry of Finance;

b) Enterprises negotiate and decide on appropriate brokerage fees for each contract but shall not exceed the level prescribed in point (a) of this clause;

c) The Ministry of Labour - Invalids and Social Affairs specifies the level of brokerage fees that workers must repay to enterprises for each market;

d) The salary (monthly basis) used to determine the level of brokerage fees is the basic salary stipulated in the contract, excluding overtime pay, bonuses, and other allowances. For officers and seafarers on merchant ships, the monthly salary stipulated in the contract used to determine the level of brokerage fees includes both the basic salary and the holiday salary.

3. Type of currency collected and exchange rate applied

Enterprises collect brokerage fees repaid by workers in Vietnamese dong.

Exchange rate applied: If the brokerage fee is calculated based on US dollars, the average transaction rate of US dollars against Vietnamese dong on the inter-bank foreign exchange market announced by the State Bank of Vietnam at the time of collection will be applied. If the brokerage fee is calculated based on other foreign currencies, the cross-rate between US dollars and such foreign currency announced by the State Bank of Vietnam at the time of collection will be applied.

4. Management and use of brokerage fees

a) Brokerage fees must be reflected in the labour supply contract or a separate brokerage fee contract signed between the enterprise and the broker;

b) Brokerage fees must be used for the intended purpose and for the beneficiaries entitled to receive them. If the provisions on brokerage fees are abused to collect or spend funds for unintended purposes or for non-eligible recipients, the person making the decision to collect or spend the funds shall bear responsibility in accordance with the law;

c) The portion of brokerage fees repaid by workers (if any) must be clearly stated in the contract to send workers to work abroad. Enterprises collect the brokerage fee from workers in one lump sum before the workers depart for work abroad. When collecting the brokerage fee from workers, enterprises must issue a receipt to the workers. The portion of brokerage fees repaid by workers does not count towards the enterprise's revenue and the enterprise is not required to pay tax on it;

d) The portion of brokerage fees spent by enterprises (if any) can be recorded as reasonable expenses when calculating taxable income in accordance with the Corporate Income Tax Law.

5. Repayment of brokerage fees

In cases where workers must return to Vietnam before the contract period due to force majeure (natural disasters, war, bankruptcy of the enterprise) or not due to the fault of the workers, enterprises are responsible for requesting the broker to refund a portion of the brokerage fees paid by the workers according to the principle: if the worker has worked less than 50% of the contract period, they will receive back 50% of the brokerage fees paid. If the worker has worked 50% or more of the contract period, they will not receive a refund of the brokerage fees.

In cases where the broker cannot be held accountable, the enterprise is responsible for refunding the worker according to the above principle and can record it as a reasonable expense when calculating taxable income in accordance with the Corporate Income Tax Law.

III. SERVICE FEES

1. Service fees are expenses that workers must pay to enterprises to implement contracts to send workers to work abroad.

Service fees do not apply in cases where workers have completed their contracts with enterprises (including contract extension periods) and have had their contracts extended or new employment contracts signed by the employers.

2. Level of service fees

a) Ceiling for service fees: The employee pays service fees to the enterprise not exceeding one month's salary (or vocational allowance) stipulated in the contract for one year of work; specifically, officers and seafarers working on sea transport vessels not exceeding one and a half months' salary stipulated in the contract for one year of work. The total maximum amount of service fees does not exceed three months' salary stipulated in the contract per person per contract.

b) The amount of service fees must be clearly stated in the contract for sending employees to work abroad signed between the enterprise and the employee.

The monthly contract salary used as the basis for determining the service fee amount is the basic salary excluding overtime pay, bonuses, and other allowances. Specifically, for officers and seafarers on sea transport vessels, the monthly contract salary used as the basis for determining the service fee amount includes both the basic salary and vacation pay.

3. Methods of collecting and refunding service fees

a) The enterprise agrees with the employee to collect service fees once before the employee departs the country or multiple times during the contract execution period.

b) In cases where the employee must return to the country before the agreed term due to force majeure or without fault of the employee, the enterprise can only collect service fees based on the actual time (number of months) the employee worked abroad.

c) In cases where the employee breaches the contract or violates the laws of the destination country leading to an early return or illegally staying beyond the contract term, the enterprise may collect service fees from the employee according to the contract duration already signed.

4. Type of currency for collection and applicable exchange rate

a) When the enterprise agrees with the employee to collect service fees once before the employee departs the country, it shall be conducted in Vietnamese Dong.

Applicable exchange rate: If the service fees are calculated based on US dollars, the average transaction rate of US dollars against Vietnamese Dong in the inter-bank foreign exchange market published by the State Bank of Vietnam at the time of payment will be applied. If the service fees are calculated based on other foreign currencies, the cross-rate between US dollars and that foreign currency announced by the State Bank of Vietnam at the time of payment will be applied.

b) When the enterprise agrees with the employee to collect service fees multiple times during the contract execution period, the enterprise collects service fees in the currency in which the employee is paid. If part of the service fees is collected before the employee departs the country, it shall be conducted in Vietnamese Dong according to the above exchange rate.

IV. IMPLEMENTATION

1. This Circular takes effect fifteen days from the date of publication in the Official Gazette. It abolishes Circular Jointly Issued by the Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs No. 107/2003/TTLT-BTC-BLDTBXH dated November 7, 2003 guiding financial regulations for employees and enterprises sending employees to work abroad for a limited period, and Circular Jointly Issued by the Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs No. 59/2006/TTLT-BTC-BLDTBXH dated June 26, 2006, guiding brokerage fees in labor export.

For labor supply contracts registered with the Overseas Labor Management Department (Ministry of Labor, Invalids and Social Affairs) before this Circular takes effect, service fees shall be implemented according to the provisions of Circular Jointly Issued No. 107/TTLT-BTC-BLDTBXH dated November 7, 2003, and brokerage fees shall be implemented according to the provisions of Circular Jointly Issued No. 59/2006/TTLT-BTC-BLDTBXH dated June 26, 2006.

2. Ministries, sectors, localities, and management agencies of enterprises have the responsibility to inspect, supervise, and urge enterprises under their management to implement this regulation.

3. During implementation, if there are any difficulties, please report them to the joint office of the Ministry of Labor, Invalids and Social Affairs and the Ministry of Finance for research and resolution./.