Circular No. 17/2015/TT-BLDTBXH guides the construction of salary scales, wage tables, wage allowances, and wage grade transfers for employees in state-owned limited liability companies with one member according to Decree No. 49/2013/NĐ-CP dated May 14, 2013, of the Government detailing the implementation of certain provisions of the Labor Code regarding wages.

CIRCULAR

Guidelines for establishing salary scales, wage tables, and wage allowances and wage grade adjustments for employees in a limited liability company with sole member owned by the state according to N |||Decree No. 49/2013/CP- dated October 20, 2015 of May 14, 2013 of Cgovernment detailing implementation of certain provisions of BPenal Code lLabor Code regarding wages;g

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Pursuant to Decree No. 106/2012/NĐ-CP dated December 20, 2012, of the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Labor, Invalids, and Social Affairs;

Pursuant to Decree No. 49/2013/NĐ-CP dated May 14, 2013 of the Government detailing implementation of certain provisions of the Labor Code regarding wages;

At the proposal of the Director of the Department of Labor and Wages;

The Minister of Labor, Invalids and Social Affairs issues this Circular guiding the establishment of salary scales, wage tables, wage allowances, and wage grade adjustments for employees working under labor contracts (excluding General Directors, Directors, Deputy General Directors, Deputy Directors, and Chief Accountants working under labor contracts) in a limited liability company with sole member owned by the State according to the provisions of Decree No. 49/2013/NĐ-CP dated May 14, 2013 of the Government detailing implementation of certain provisions of the Labor Code regarding wages.

Section 1
GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular guides the establishment of salary scales, wage tables, wage allowance systems, and wage grade adjustments for employees working under labor contracts (excluding General Directors, Directors, Deputy General Directors, Deputy Directors, and Chief Accountants working under labor contracts) in a limited liability company with sole member owned by the State according to Article 10 of Decree No. 49/2013/NĐ-CP dated May 14, 2013 of the Government detailing implementation of certain provisions of the Labor Code regarding wages, including:

1. Independent limited liability companies with sole member under Ministries, People's Committees of provinces and centrally governed cities.

2. Limited liability companies with sole member that are parent companies of state-owned economic groups, parent companies in the parent company - subsidiary model decided by the Prime Minister, Ministers, Heads of ministerial-level agencies, and Chairmen of People's Committees of provinces and centrally governed cities to convert and establish.

Limited liability companies with sole member specified in Clause 1 and Clause 2 of this Article hereinafter referred to as the company.

Article 2. Applicability

1. Employees working under labor contracts as stipulated in the Labor Code.

2. Board of Members (or Chairman of the Company), General Director, Director, Deputy General Director, Deputy Director, Chief Accountant, and Auditor (hereinafter collectively referred to as managerial staff).

3. Ministries, People's Committees of provinces and centrally governed cities assigned to exercise rights, responsibilities, and obligations of the owner towards the company (hereinafter collectively referred to as the owner).

4. Agencies, organizations, and individuals related to the establishment of salary scales, wage tables, wage allowances, and wage grade adjustments as stipulated in this Circular.

Article 3. General Principles

1. Salary scales and wage tables applicable to employees shall be established based on the assessment of the complexity of direct production and business work, specialized and technical work, administrative and service work, and management work.

2. When establishing salary scales and wage tables, the company must determine the relationship between the lowest wage, average wage, and highest wage to ensure a balanced relationship among different types of workers within the company.

3. Based on the organization of production and business operations, labor organization, the company establishes salary scales, wage tables, and wage allowances suitable to the nature and requirements of labor use in the company and ensuring the principles stipulated in Article 7 of Decree No. 49/2013/NĐ-CP dated May 14, 2013 of the Government detailing implementation of certain provisions of the Labor Code regarding wages.

4. The transition from state-prescribed salary scales and wage tables to those established by the company must be based on the position and job duties of the employee. For employees with outstanding achievements, contributions, and significant contributions to the company, when transitioning wage grades, if there are difficulties, each specific case will be considered and resolved individually.

5. The establishment of salary scales, wage tables, wage allowances, and wage grade adjustments must ensure transparency, openness, and exchange and agreement with the grassroots trade union organization at the same level, and report to the competent state authority for comments before implementation.

6. When applying new salary scales, wage tables, and wage allowances, the company must periodically review and evaluate to amend and supplement them appropriately to match the organizational structure of production, labor organization, and comply with labor laws.

Section 2
ESTABLISHING SALARY SCALES AND WAGE TABLES

Article 4. Occupational Titles and Job Positions

1. The company shall compile and review the current occupational titles and job positions of direct production and business workers, specialized workers, administrative staff, service staff, and management workers.

2. Analyze, evaluate, and modify unsuitable occupational titles and job positions; supplement new occupational titles and job positions; classify and group similar occupational titles and job positions into groups of occupational titles and job positions.

3. Compare the occupational titles and job positions of the company with those classified by the State. In cases where the company's occupational titles and job positions do not exist or differ from those classified by the State, they must be supplemented, adjusted, or reported to the competent authority for supplementation or adjustment to align with the State classification.

Article 5. Evaluation of Job Complexity

1. The company evaluates the complexity of jobs for various types of workers using a scoring method based on factors including: time or level of training; responsibility; skills, accumulated experience time; impact of work, products, or management decisions; working conditions; attractiveness of the occupation or job, and other relevant factors (if applicable) consistent with the actual conditions of the company.

2. Based on the framework for job complexity for various types of workers stipulated in Appendix I attached to this Circular, the company determines the weight of factors reflecting job complexity for each type of worker within the company. Specifically, the factor of working conditions is determined according to Article 6 of this Circular.

3. After determining the weights of factors under Clause 2 of this Article, the company establishes specific criteria for each factor and organizes the evaluation of job complexity through self-assessment forms for workers or uses expert assessment methods; aggregates the results of scoring, forming a classification table of job complexity levels for occupational titles and job positions; compares, balances, and adjusts scores to ensure reasonable relationships among different types of workers.

The company may use other methods to evaluate job complexity, but must ensure that the job complexity of the company corresponds to the framework for job complexity stipulated in Appendix I attached to this Circular.

Article 6. Determination of Working Conditions Factors

1. The company reviews the classification of working conditions for occupational titles and job positions within the company, including:

a) For occupational titles and job positions recognized by the Ministry of Labor, Invalids and Social Affairs as having arduous, hazardous, or dangerous working conditions (working condition category IV) or extremely arduous, hazardous, or dangerous working conditions (working condition categories V and VI), the company uses them as a basis for determining wages based on working conditions;

b) For occupational titles and job positions with distinctive working conditions factors listed in Appendix III attached to this Circular that adversely affect the health or psychology of workers, but have not been recognized as having arduous, hazardous, or dangerous working conditions, the company requests the Ministry of Labor, Invalids and Social Affairs and related agencies to assess and determine to supplement recognition as occupations or jobs with arduous, hazardous, or dangerous working conditions;

c) For remaining occupational titles and job positions, the company determines wages based on normal working conditions.

2. Depending on actual needs, the company decides to incorporate the working conditions factor into the design of wage scales or stipulate it as a special allowance for arduous, hazardous, or dangerous working conditions.

Article 7. Determining Wage Relationships

The company shall determine the relationship between the lowest wage, average wage, and highest wage as follows:

1. The lowest wage applies to positions and jobs with the lowest level of complexity under normal working conditions and must not be lower than the regional minimum wage set by the Government (coefficient 1).

2. The average wage applies to positions and jobs requiring moderate levels of complexity, determined for positions and jobs that require employees who have graduated from university and equivalent qualifications after a probationary period, and falls within the range of 1.5 to 2.34 times the lowest wage, corresponding to grade 3 or grade 4 on a six-grade or seven-grade wage scale for direct production and business workers.

3. The highest wage applies to management positions or positions and jobs requiring the highest level of professional expertise within the company. The company bases the highest wage coefficient on the salary coefficient of managerial staff according to the company's classification as stipulated in Appendix I issued together with Decree No. 51/2013/NĐ-CP dated May 14, 2013 of the Government, ensuring that the salary coefficient of workers is lower than that of managerial staff, except for certain highly skilled technical workers, experts, and artisans of the company.

Article 8. Establishing Wage Scales and Pay Grades

1. Depending on the requirements of production organizations and labor organizations, the company shall determine the wage scales and pay grades to be established among the following:

a) Wage scale for direct production and business workers. This wage scale is established for occupations and jobs that can be classified according to specific technical grade standards;

b) Pay grade for direct production and business workers. This pay grade is established for occupations and jobs linked to professional and technical standards but cannot be divided according to the technical complexity of each specific grade;

c) Pay grade for professional, technical, vocational, and service workers. This pay grade is established for positions linked to professional, technical, and vocational standards and accumulated experience required to perform the job well;

d) Pay grade for experts and artisans. This pay grade is established for positions playing a significant role in influencing the effectiveness of operations of State-owned Enterprises and Economic Groups and linked to the standards of experts and artisans;

e) Pay grade for managerial workers. This pay grade is established for managerial positions linked to position titles, standards, scale, and complexity of management, including:

- For managerial positions such as members of the Board of Directors (or Chairman of the Company), General Director, Director, Deputy General Director, Deputy Director, Chief Accountant, and Auditor of the company, the pay grade shall be based on the national pay grade specified in Appendix I issued together with Decree No. 51/2013/NĐ-CP dated May 14, 2013 of the Government.

- For positions such as Department Heads, Deputy Department Heads (or equivalent), the company shall establish a position pay grade or apply the pay grade for professional, technical, vocational, and service workers and add position allowances.

2. After selecting the wage scales and pay grades to be established, the company shall organize the establishment of wage scales and pay grades for each type of worker as follows:

a) Statistics and review occupational titles and jobs, assess job complexity, determine working conditions factors, and wage relationships as prescribed in Articles 4, 5, 6, and 7 of this Circular;

b) Design specific wage scales and pay grades for each type of worker, wherein determining wage levels and grades as follows:

- For wage scales, determine the first grade wage, wage multiples, and divide the number of wage grades appropriately according to the technical complexity of the occupation or job. For pay grades, determine the first grade wage and divide the grades according to seniority suitable for job requirements, encouraging workers to accumulate experience to perform their work well.

- Wages must ensure: the lowest wage for the simplest job or position under normal working conditions must not be lower than the regional minimum wage set by the Government; the lowest wage for a job or position requiring trained or apprenticed labor must be at least 7% higher than the regional minimum wage set by the Government; the difference between two consecutive wage grades must be at least 5%.

In cases where heavy, hazardous, or dangerous working conditions are considered in designing wage levels in wage scales and pay grades, the wage for jobs or positions with heavy, hazardous, or dangerous working conditions must be at least 5% higher; jobs or positions with particularly heavy, hazardous, or dangerous working conditions must be at least 7% higher than the wage for jobs or positions with equivalent complexity under normal working conditions.

3. Balance and adjust wage scales and pay grades based on reviewing the wages of various types of workers in the company's wage scale system, comparing them with market wage levels, taking into account the company's development trends, adjusting, perfecting, and issuing wage scales and pay grades for implementation.

Specific steps for establishing wage scales and pay grades, the company may refer to Appendix II issued together with this Circular or use other methods to establish the company's wage scales and pay grades appropriately.

Article 9. Transfer of Salary Grade

Based on the salary scale and wage list for each type of labor, position, or job that the employee is currently undertaking, the company shall implement the transfer of salary grades according to the principles stipulated in Clause 4, Article 3 of this Circular.

Section 3
ESTABLISHING THE WAGE ALLOWANCE SYSTEM

Article 10. Principles for Determining the Wage Allowance System

1. The wage allowance system is intended to compensate for factors such as working conditions, the complexity of the work, living conditions at the workplace, and the level of attraction of labor by the company, which have not been fully accounted for in the salary scale or wage list.

2. The company shall review and assess the factors mentioned in Subparagraph 1 of this Article, compare them with the factors specified in Appendix I attached to this Circular. In cases where the working conditions and the complexity of the work exceed those defined in Appendix I attached to this Circular, and the living conditions and level of labor attraction have not been included in the salary, the company shall establish these as wage allowances.

3. The levels of wage allowances shall be designed as percentages or absolute amounts of money, as determined by the company, to suit the characteristics and nature of the labor and the actual conditions of the company.

Article 11. Some Wage Allowance Systems

1. Hardship, Hazardous, and Dangerous Work Allowance System

a) Hardship, hazardous, and dangerous work allowances shall be applied to employees engaged in occupations or jobs with harsh working conditions, including those that are particularly harsh, hazardous, and dangerous.

b) The company shall review and classify working conditions according to the provisions of Article 6 of this Circular, compare the degree of hardship, hazard, and danger of the occupation or job with normal working conditions to determine the allowance level, ensuring that the lowest allowance for jobs with harsh working conditions is 5%, and the highest is 10%; for particularly harsh, hazardous, and dangerous jobs, the lowest is 7%, and the highest is 15% compared to the salary of jobs with equivalent complexity under normal working conditions.

c) Hardship, hazardous, and dangerous work allowances shall be paid together with monthly wages based on the actual time spent working in harsh, hazardous, and dangerous conditions. If working less than four hours in a day, it will be calculated as half a day; if working four hours or more, it will be calculated as a full day.

2. Responsibility Allowance System

a) Responsibility allowances shall be applied to employees performing certain management tasks (such as team leaders, deputy team leaders, section chiefs, deputy section chiefs, supervisors, foremen, shift leaders, deputy shift leaders, and similar positions) or jobs requiring higher responsibility than that already included in the salary scale or wage list (such as cashiers, warehouse managers, auditors, and similar positions).

b) The company shall review and evaluate the responsibility factors associated with the job to determine the responsibility allowance level, ensuring that the highest allowance does not exceed 10% of the salary of the job or position in the salary scale or wage list.

c) Responsibility allowances shall be paid together with monthly wages. When not performing the job entitled to a responsibility allowance for one month or longer, the employee will not receive the responsibility allowance.

3. Mobility Allowance System

a) Mobility allowances shall be applied to employees engaged in occupations or jobs that require frequent changes in work locations and residences, such as construction projects; geological surveys, mineral exploration drilling; topographic, cadastral, specialized construction surveys; road maintenance and repair; dredging of waterway projects, and similar conditions.

b) The company shall review and assess the mobility characteristics of the job to determine the mobility allowance level, ensuring that the highest allowance does not exceed 10% of the salary of the job or position in the salary scale or wage list.

c) Mobility allowances shall be paid together with monthly wages based on the actual number of days spent in mobility.

4. Attraction Allowance System

a) Attraction allowances shall be applied to employees who work in new economic zones, areas with particularly difficult living conditions, projects requiring accelerated progress as prescribed by the State with attraction allowances; and jobs or occupations that the company needs to attract labor.

b) The company shall review specific areas, projects, jobs, and occupations to determine the level of labor attraction and design the allowance level, ensuring that the highest allowance does not exceed 35% of the salary of the position or job in the salary scale or wage list.

c) Attraction allowances shall be paid together with monthly wages. The implementation period ranges from three to five years, depending on the conditions of the work area or the job or occupation being applied.

5. Regional Allowance System

a) Regional allowances shall be applied to employees working in areas where the State prescribes that officials and civil servants working in these areas receive regional allowances. The list of areas eligible for regional allowances is implemented according to the Appendix issued along with Joint Circular No. 11/2005/TTLT-BNV-BLDTBXH-BTC-UBDT dated January 5, 2005, of the Ministry of Home Affairs, Ministry of Labor, Invalids and Social Affairs, Ministry of Finance, and the Committee for Ethnic Minorities and other amending, adjusting, and supplementing documents.

b) The allowance level shall be decided by the company up to the maximum amount of money that officials and civil servants in the area are currently receiving.

c) Regional allowances shall be determined based on the place of work of the employee and paid together with monthly wages. When not working in an area with regional allowances for one month or longer, the employee will not receive regional allowances.

6. Position Allowance System

a) Position allowances shall be applied to Department Heads and Deputy Department Heads when the company stipulates that Department Heads and Deputy Department Heads receive professional salaries plus position allowances.

b) The company shall evaluate the complexity of the work of the Department Head and Deputy Department Head positions according to Appendix I issued along with this Circular, comparing them with professional and vocational work to determine the allowance level, ensuring that the highest allowance does not exceed 15% of the highest professional or vocational salary in the salary list of professional and vocational workers.

c) The position allowance shall be paid concurrently with the monthly salary. When ceasing to hold the position for one month or more, the position allowance shall not be enjoyed.

Article 12. Other Allowance Systems

1. Based on the principle of determining the allowance stipulated in Article 10 of this Circular, the company may establish additional other allowance systems, such as allowances to encourage employees to work to ensure working time and labor quotas, improve job skills, commit to long-term employment with the company, and other allowances suitable to the characteristics, nature of labor, and practical requirements of the company.

2. Any other allowance system (if any) of the company must be reported to the owner for review and agreement before implementation.

Section 4
RESPONSIBILITY FOR IMPLEMENTATION

Article 13. Responsibilities of the General Director, Director

1. Issuing plans to build the wage scale, pay table, allowance system, and wage adjustment of the company.

2. Establishing the Wage Scale Building Council, including the following members:

a) The General Director, Director shall be the Chairman of the Council;

b) The Deputy General Director, Deputy Director in charge of labor affairs and wages shall be the Vice-Chairman of the Council;

c) Council members, including the Head or Deputy Head of the Department in charge of labor affairs and wages as permanent members; representatives of the trade union organization at the same level; and members representing other specialized departments appointed by the General Director, Director.

The Council establishes a specialized department to assist the Council in reviewing, evaluating, and determining job titles; building evaluation criteria, organizing evaluations; proposing the wage scale, pay table, allowance system, and wage adjustment plan, holding discussions to gather opinions, and compiling results to report to the Council.

3. Organizing the collection of opinions from the grassroots trade union organizations, employees, and publicly announcing the proposed wage scale, pay table, allowance system, job title standards, and new wage adjustment plan within the company.

4. Reporting the wage scale, pay table, allowance system, and new wage adjustment plan to the Board of Members or the Company Chairman for reporting to the owner for comments.

5. Incorporating the opinions of the Board of Members or the Company Chairman, the owner, and the Ministry of Labor, Invalids, and Social Affairs to perfect the wage scale, pay table, allowance system, and new wage adjustment plan, and reporting to the Board of Members or the Company Chairman for approval.

6. Implementing the adjustment of employees' wages from the state-prescribed wage scale and pay table to the newly established wage scale and pay table after approval by the Board of Members or the Company Chairman.

7. Sending the approved wage scale and pay table, along with application standards and conditions, and the participation opinion of the grassroots trade union committee to the owner and the local labor administration authority where the production and business units, branches of the enterprise are located.

For State Economic Groups, State Corporations, companies ranked as special or applying special ranking, simultaneously send to the Ministry of Labor, Invalids, and Social Affairs for general monitoring, inspection, and supervision.

8. Publicly displaying the wage scale and pay table, along with the application standards and conditions for each wage level, wage group, and grade in the wage scale and pay table at the workplace of employees.

9. Directing subsidiary companies owned by the parent company to establish the wage scale, pay table, allowance system, and wage adjustment plan according to this Circular, reporting to the parent company for comments before implementation.

10. Reporting to the owner the results of implementing the new wage adjustment for employees in the parent company and subsidiary companies using Form No. 1 issued together with this Circular.

11. Reporting to the Board of Members or the Company Chairman, the owner, or the Ministry of Labor, Invalids, and Social Affairs any difficulties encountered during the establishment of the wage scale, pay table, allowance system, and new wage adjustment plan.

Article 14. Responsibilities of the Board of Members or the Chairman of the Company

1. Direct the General Director, Director to implement tasks related to establishing the salary scale, salary table, allowances, and salary adjustment according to the provisions of this Circular.

2. Examine the salary scale, salary table, allowance system, and new salary adjustment plan proposed by the General Director, Director for reporting to the Owner for comments.

For State Economic Groups, State Corporations, companies with special ranking, or those applying special ranking, simultaneously send to the Ministry of Labor, Invalids and Social Affairs for comments before the Board of Members or the Chairman of the company approves.

3. Approve the salary scale, salary table, allowance system, and new salary adjustment plan after directing the General Director, Director to incorporate and perfect according to the comments of the Owner and the Ministry of Labor, Invalids and Social Affairs as stipulated in Clause 2 of this Article.

4. Report to the Owner, the Ministry of Labor, Invalids and Social Affairs any difficulties encountered during the establishment of the salary scale, salary table, allowance system, and new salary adjustment.

Article 15. Responsibilities of the Owner

1. Direct and guide the Board of Members or the Chairman of the Company to implement the establishment of the salary scale, salary table, allowances, and salary adjustment according to the provisions of this Circular.

2. Receive and comment on the salary scale, salary table, allowance system, and new salary adjustment plan of the companies under management; comment on other allowance systems as stipulated in Article 12 of this Circular after consulting the Ministry of Labor, Invalids and Social Affairs.

3. Coordinate with the Ministry of Labor, Invalids and Social Affairs to examine the salary scale, salary table, allowances, and new salary adjustment plan for State Economic Groups, State Corporations, companies with special ranking, or those applying special ranking.

4. Aggregate and submit to the Ministry of Labor, Invalids and Social Affairs the situation regarding the establishment of the salary scale, salary table, difficulties, and results of new salary adjustment for employees in companies under management according to Form No. 2 issued together with this Circular.

5. Inspect and supervise the establishment of the salary scale, salary table, allowances, and new salary adjustment for employees in companies under management.

Article 16. Responsibilities of the Ministry of Labor, Invalids and Social Affairs

1. Promote, disseminate, and guide State Economic Groups, State Corporations, companies to establish the salary scale, salary table, allowances, and salary adjustment according to the provisions of this Circular.

2. Receive and comment on the salary scale, salary table, allowance system, and new salary adjustment plan for State Economic Groups, State Corporations, companies with special ranking, or those applying special ranking, and simultaneously send participation opinions to the Owner for guidance to the State Economic Groups, State Corporations, companies.

3. Aggregate and handle any difficulties encountered during the establishment of the salary scale, salary table, allowance system, and implementation of new salary adjustment.

4. Coordinate with the Owner to inspect, audit, and supervise the implementation of the provisions of this Circular.

5. Aggregate and report the situation regarding the implementation of the establishment of the salary scale, salary table, allowance system as required by the Government, Prime Minister.

Article 17. Responsibilities of the State Administration Body for Labor at the district level where the production and business establishments of the company are located

1. Receive, review, inspect, and supervise the construction of salary scales, wage tables, and wage allowances of the company in accordance with this Circular.

2. During the review process, if any non-compliant content is discovered, within fifteen days from receiving the salary scale and wage table of the company, issue a written notice requesting the company to amend, adjust, and supplement according to the regulations, while sending the notification to the company's owner.

Section 5
IMPLEMENTING PROVISIONS

Article 18. Effective Date

1. This Circular takes effect from June 10, 2015.

2. The following Circulars issued by the Ministry of Labor, Invalids, and Social Affairs shall cease to be effective from the date this Circular takes effect, including:

a) Circular No. 01/2005/TT-BLDTBXH dated January 5, 2005 guiding the transition from old salaries to new salaries for General Directors, Directors, Deputy General Directors, Deputy Directors, Chief Accountants, and workers, officials, and employees in state-owned companies under Decree No. 205/2004/NĐ-CP dated December 14, 2004 of the Government;

b) Circular No. 04/1998/TT-BLDTBXH dated April 4, 1998 guiding the establishment of standards and promotion examinations for specialized and professional officials in state-owned enterprises;

c) Circular No. 12/2003/TT-BLDTBXH dated May 30, 2003 guiding the implementation of certain provisions of Decree No. 114/2002/NĐ-CP dated December 31, 2002 of the Government regarding wages for workers in state-owned enterprises;

d) Circular No. 18/2008/TT-BLDTBXH dated September 16, 2008 amending and supplementing Circular No. 12/2003/TT-BLDTBXH dated May 30, 2003 guiding the implementation of certain provisions of Decree No. 114/2002/NĐ-CP dated December 31, 2002 of the Government regarding wages;

đ) Circular No. 03/2005/TT-BLDTBXH dated January 5, 2005 guiding the implementation of job responsibility allowances in state-owned companies under Decree No. 205/2004/NĐ-CP dated December 14, 2004 of the Government;

e) Circular No. 04/2005/TT-BLDTBXH dated January 5, 2005 guiding the implementation of hazardous and dangerous work allowances in state-owned companies under Decree No. 205/2004/NĐ-CP dated December 14, 2004 of the Government;

f) Circular No. 05/2005/TT-BLDTBXH dated January 5, 2005 guiding the implementation of travel allowances in state-owned companies under Decree No. 205/2004/NĐ-CP dated December 14, 2004 of the Government;

g) Circular No. 13/2003/TT-BLDTBXH dated May 30, 2003 guiding the implementation of certain provisions of Decree No. 114/2002/NĐ-CP dated December 31, 2002 of the Government regarding wages for workers in enterprises operating under the Enterprise Law;

h) Circular No. 14/2003/TT-BLDTBXH dated May 30, 2003 guiding the implementation of certain provisions of Decree No. 114/2002/NĐ-CP dated December 31, 2002 of the Government regarding wages for workers in enterprises with foreign investment and foreign organizations or international organizations in Vietnam;

i) Circular No. 28/2007/TT-BLDTBXH dated December 5, 2007 amending Circulars No. 13/2003/TT-BLDTBXH and No. 14/2003/TT-BLDTBXH of the Ministry of Labor, Invalids, and Social Affairs guiding the implementation of certain provisions of Decree No. 114/2002/NĐ-CP dated December 31, 2002 of the Government.

3. During the period when the company has not yet established a salary scale and wage table based on the complexity assessment of the work as stipulated in this Circular, it must review and compile the current salary scale, wage table, and wage allowances applied according to Decree No. 205/2004/NĐ-CP dated December 14, 2004 of the Government, adjust and supplement to ensure compliance with the principles set forth in Article 7 of Decree No. 49/2013/NĐ-CP dated May 14, 2013 of the Government, then promulgate temporarily for application within the company.

4. From the date this Circular takes effect, early promotion or extension of the time for promotion of the salary grade for full-time Chairmen of the Board of Members, full-time Members of the Board of Members, full-time Chairmen of the Company, full-time Supervisors, General Directors, Directors, Deputy General Directors, Deputy Directors, and Chief Accountants currently classified at grade 1/2 according to the company category in Appendix 1 attached to Decree No. 51/2013/NĐ-CP dated May 14, 2013 of the Government shall be implemented as follows:

a) For those honored with the title of Hero of Labor, Labor Medals of first, second, and third class, or National Model Worker as prescribed by the Government, they may be eligible for early promotion up to twenty-four months; for those awarded commendations by the Prime Minister, two consecutive years of commendations at the ministry or provincial level, or Model Workers in their respective fields, they may be eligible for early promotion up to twelve months;

b) For those disciplined but not to the extent of being dismissed or criminally prosecuted, the promotion period must be extended by a maximum of twelve months compared to the regular promotion period.

5. When establishing salary scales, wage tables, and wage allowances and transitioning salaries according to this Circular, the wage levels and wage allowances for social insurance contributions and benefits for workers until December 31, 2015 shall be implemented according to the regulations and guidance of competent state authorities; from January 1, 2016 onwards, the provisions of the Social Insurance Law dated November 20, 2014 shall apply.

6. State organizations and units under the company that are currently classified according to the salary scales, wage tables, and wage allowances issued by the Government along with Decree No. 205/2004/NĐ-CP dated December 14, 2004 shall establish salary scales, wage tables, and wage allowances and implement the transition of salaries for workers according to this Circular.

7. For state-owned companies that are currently applying salary scales and wage tables issued by the Government pursuant to Decree No. 205/2004/NĐ-CP dated December 14, 2004, the state capital representative shall participate in deciding or proposing to the Board of Directors or the Board of Members to establish salary scales, wage tables, and wage allowances for employees according to the methods prescribed in this Circular or other methods ensuring the principles stipulated in Article 7 of Decree No. 49/2013/NĐ-CP dated May 14, 2013 of the Government.

8. Political organizations and political-social organizations shall base their decisions on the provisions of this Circular to establish salary scales and wage tables for employees working in joint-stock limited companies with a single member owned by such political organizations or political-social organizations.

Article 19. Responsibility for Implementation

1. The Minister, the Head of a ministerial-level agency, the Head of an agency under the Government, and the Chairman of the People's Committee of a province or centrally governed city shall be responsible for directing, urging, and inspecting companies under their management to comply with the provisions of this Circular.

2. In case of difficulties during implementation, agencies and companies are requested to report to the Ministry of Labor - Invalids and Social Affairs for timely supplementary guidance./.