Decision No. 238/LDTBXH-QD stipulates a uniform wage book model to be applied to state-owned enterprises, serving to record wages and income of employees. The book has specific dimensions, a dark blue cover, and is printed according to the Gregorian calendar year.
Đối tượng áp dụng
State-owned enterprise
Các điểm cốt lõi
- State-owned enterprise → must print and distribute the uniform wage book to record wages and income of employees.
- The wage book has a width of 42 cm, height of 30 cm, dark blue cover, and year of recording.
- The wage book is established according to the Gregorian calendar year and recorded monthly throughout the year.
- The printing costs of the wage book of the enterprise are accounted for in production cost or circulation fee.
- This decision takes effect from January 1, 1997.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Standardizes wage management, making it easier for labor inspections and wage policy audits.
- Negative impact: Printing costs of the wage book may increase for state-owned enterprises.
❓ Câu hỏi thường gặp
When is this wage book model used?
This uniform wage book model applies nationwide to state-owned enterprises starting from January 1, 1997.
What are the specific dimensions and color of the wage book?
The wage book has a width of 42 cm, height of 30 cm, dark blue cover, and year of recording.
Where are the printing costs of the wage book accounted for?
The printing costs of the wage book of the enterprise are accounted for in production cost or circulation fee.
To which type of enterprise does this decision apply?
This decision only applies to state-owned enterprises.
How is the wage book recorded?
The wage book is established according to the Gregorian calendar year and recorded monthly throughout the year.
Toàn văn
Pursuant to …;
Regarding the issuance of the wage book model for state-owned enterprises
_________
MINISTER OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS
Pursuant to Decree No. 96/CP dated December 7, 1993 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Labor, Invalids and Social Affairs;
Pursuant to Article 4 of Decree No. 28/CP dated March 28, 1997 of the Government on the reform of wage management and income in state-owned enterprises;
Pursuant to …;
Article 1. Now hereby issuing with this Decision the wage book model for enterprises to be uniformly applied throughout the country for state-owned enterprises to record wage and income items of workers, serving as a basis for inspection and supervision of wage policy implementation and individual income tax according to the State's regulations.
Article 2. The enterprise wage book has a width of 42 cm and a height of 30 cm, with a dark blue cover bearing the name of the enterprise, the managing ministry, sector, or local authority, and the phrase "Enterprise Wage Book," along with the year of recording. Inside, there are pages for declaring received wage and income items, amounts to be paid according to regulations, and the actual monthly earnings of each worker. The wage book is established annually and recorded monthly throughout the year.
Article 3. State-owned enterprises are responsible for printing and distributing the wage books to their constituent units (units directly employing, signing labor contracts, and paying wages) for record-keeping. The cost of printing the enterprise wage book is accounted for in production costs or circulation fees.
Article 4. This Decision takes effect from January 1, 1997.
Article 5. The Director of the Ministry’s Office, the Director of the Department of Wages and Remuneration, and the Directors (General Directors) of state-owned enterprises are responsible for implementing this Decision.
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