Circular No. 2395/BLDTBXH-TL on supplementing the application subjects of midday meal allowance 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, after exchanging opinions with the Ministry of Finance and relevant ministries and sectors; the Ministry of Labor, Invalids and Social Affairs provides guidance as follows:

I. SUBJECTS

1- Subjects to be applied

The subjects applying the mid-shift meal provision are workers and officials working in the following enterprises:

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

Enterprises under the armed forces;

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

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

These subjects collectively referred to as state-owned enterprises

2- Subjects not entitled to benefits

Workers in special industries enjoying fixed-quantity meal provisions issued together with Decision No. 611/TTg dated September 24, 1996 of the Prime Minister, and meals at sea;

Those working under short-term contracts or individuals from other units visiting, observing, or training;

Not working full shifts;

Workers sent by the enterprise for study and those only working half shifts will not be entitled to mid-shift meals under this Circular.

II. CONDITIONS AND MID-SHIFT MEAL AMOUNTS

1- Conditions for entitlement to mid-shift meal provisions: Units within the scope of entitlement to mid-shift meal provisions must ensure profitability in production and business before implementing mid-shift meal provisions

2- Meal amounts: Depending on the effectiveness of production and business, the General Director of the enterprise shall determine the mid-shift meal amount for workers appropriately but not exceeding 5,000 VND per serving. Monthly meal expenses for workers should be equivalent to the minimum wage stipulated by the State for civil servants. When the consumer price index changes by 10% or more while the minimum wage remains unchanged, the mid-shift meal amount will be adjusted until it aligns with the new minimum wage.

III. PRINCIPLES

1- Based on the effectiveness of production and business, the General Director of the enterprise shall set the mid-shift meal amount for workers.

2- The enterprise shall not pay in cash but must organize mid-shift meals for workers and officials right at the workplace, ensuring that only those who actually work get to eat, and those who do not work or take leave do not eat. Payment cannot be made in cash nor included in the unit price of wages.

3-In cases where labor organization is unstable, making it impossible to organize mid-shift meals on-site such as mobile, scattered, or small-scale work, then the enterprise may provide money for workers to organize their own meals. The enterprise must regularly inspect the self-organization of meals by these individuals.

4- Mid-shift meal costs shall be accounted for in the cost of goods sold or circulation fees of the enterprise according to the actual number of beneficiaries and employees. If the enterprise's actual expenditure exceeds the maximum allowed per meal, the excess cannot be accounted for in the cost of goods sold or circulation fees.

IV. IMPLEMENTATION

This Circular takes effect fifteen days from the date of issuance.

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