Circular No. 24/2008/TT-BLDTBXH guiding the implementation of the minimum wage for enterprises, cooperatives, associations of cooperatives, production cooperatives, farms, households, individuals, and other organizations of Vietnam that hire labor.

CIRCULAR

Guidelines for implementing the minimum wage level for enterprises, cooperatives,

cooperative unions, production cooperatives, farms, households, individuals, and other organizations

of Vietnam that hire laborers

_________________________

Pursuant to Decree No. 110/2008/NĐ-CP dated October 10, 2008 stipulating the minimum wage levels for workers employed by companies, enterprises, cooperatives, production cooperatives, farms, households, individuals, and other organizations of Vietnam that hire laborers.

The Ministry of Labor, Invalids, and Social Affairs provides guidelines for implementing the minimum wage levels for enterprises, cooperatives, cooperative unions, production cooperatives, farms, households, individuals, and other organizations of Vietnam that hire laborers as follows:

I. SCOPE OF REGULATION AND APPLICABLE OBJECTS

2. Applicability:

a. Companies and enterprises operating under the Enterprise Law, including limited liability companies, joint stock companies, partnerships, and private enterprises (excluding limited liability companies with 100% state ownership and foreign-invested enterprises).

b. Cooperatives, cooperative unions, production cooperatives, farms, households, individuals, and other organizations of Vietnam that hire laborers under labor contracts (excluding foreign agencies, organizations, and foreign individuals in Vietnam).

The companies, enterprises, organizations, and individuals specified in point a and point b of Clause 1, Section I of this Circular shall hereinafter be collectively referred to as enterprises.

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

a. Workers employed under labor contracts as stipulated in Decree No. 44/2003/NĐ-CP dated May 9, 2003 of the Government detailing and guiding the implementation of certain provisions of the Labor Code regarding labor contracts.

b. Managers receiving salaries in enterprises.

II. IMPLEMENTATION OF THE MINIMUM WAGE LEVELS BY REGION

1. The minimum wage levels applicable for payment to workers performing the simplest work under normal working conditions in enterprises shall be implemented from January 1, 2009, according to the regions defined in Article 2 of Decree No. 110/2008/NĐ-CP as follows:

a. A monthly rate of 800,000 VND shall apply to companies operating within Region I, which includes:

- Districts and Ha Dong City in Hanoi;

- Districts in Ho Chi Minh City.

b. A monthly rate of 740,000 VND shall apply to companies operating within Region II, which includes:

- Gia Lam, Dong Anh, Soc Son, Thanh Tri, Tu Liem, Thanh Tri, Thanh Tri, Hoai Duc, Dan Phuong, Thach That, Quoc Oai, and Son Tay City in Hanoi;

- Districts in Ho Chi Minh City;

- Thuy Nguyen and An Duong Districts in Hai Phong City;

- The districts under the city of Da Nang;

- Ninh Kieu and Binh Thuy Districts in Can Tho City;

- Ha Long city in Quang Ninh province;

- City Bien Hoa, town Long Khanh and districts Nhon Trach, Long Thanh, Vinh Cuu, Trang Bom in Dong Nai Province;

- Thu Dau Mot Town and Thu Dau Mot, Thu An, Di An, Ben Cat, Tan Uyen Districts in Binh Duong Province;

- Vung Tau City and Tan Thanh District in Ba Ria-Vung Tau Province.

c. A monthly rate of 690,000 VND shall apply to companies operating within Region III, which includes:

- Provincial cities (excluding those mentioned in Region II);

- Remaining counties in Hanoi city;

- Bac Ninh City, Tu Son Town, and Que Vo, Tien Du, Yen Phong Districts in Bac Ninh Province;

- Bac Giang City and Viet Yen, Yen Dung Districts in Bac Giang Province;

- Hung Yen Town and My Hao, Van Lam, Van Giang, Yen My Districts in Hung Yen Province;

- Hai Duong City and Cam Giang, Nam Sach, Chi Linh, Kim Thanh, Kinh Mon Districts in Hai Duong Province;

- Vinh Yen City and Phuc Yen Town in Vinh Phuc Province;

- Remaining counties in Hai Phong city;

- Mong Cai City and Uong Bi, Cam Pha Towns in Quang Ninh Province;

- Da Lat City and Bao Loc Town in Lam Dong Province;

- Nha Trang City and Cam Ran Town in Khanh Hoa Province;

- Trang Bang District in Tay Ninh Province;

- Remaining districts in Binh Duong Province;

- The remaining districts in the province of Dong Nai;

- Tan An Town and Duc Hoa, Ben Luc, Can Doc Districts in Long An Province;

- Remaining districts in Can Tho City;

- Ba Ria Town and Chau Duc, Long Dien, Dat Doc, Xuyen Moc Districts in Ba Ria-Vung Tau Province.

d. A monthly rate of 650,000 VND shall apply to companies operating within Region IV, which includes all remaining areas.

2. Enterprises with units or branches operating in different areas with different minimum wage levels shall apply the minimum wage level corresponding to the area where the unit or branch operates.

3. The lowest salary paid to skilled workers (including workers trained by the enterprise itself) must be at least 7% higher than the minimum wage level prescribed in Clause 1, Section II of this Circular. Skilled workers include:

- Those who have completed vocational training and obtained vocational certificates, diplomas, or secondary vocational school diplomas as stipulated in Decree No. 90/CP dated November 24, 1993 on the structure of the national education system, educational and training qualifications.

- Those who have completed vocational training and obtained vocational certificates or diplomas as stipulated in the Education Law in 1998 and the Education Law in 2005;

- Those who have completed vocational training and obtained certificates from regular vocational training programs, primary vocational certificates, secondary vocational diplomas, or completed vocational training programs as stipulated in the Vocational Training Law;

- Those who have completed vocational training and obtained vocational certificates from foreign countries;

- Those who perform jobs requiring vocational training and have been trained by the enterprise or self-trained and recognized by the enterprise as suitable for job requirements.

4. Enterprises are encouraged to apply higher minimum wages than those prescribed in this Circular to pay workers based on their productivity, business efficiency, and market wage rates.

5. The minimum wage level prescribed in this Circular shall be used as the basis for calculating wage levels in the wage scale, wage table, and wage allowances; the wage stipulated in the labor contract; determining the unit price for wages; calculating contributions and benefits under social insurance and health insurance laws; wages during work stoppages, holidays, annual leave, and other benefits as provided by labor laws in enterprises that independently establish wage scales, wage tables, and wage allowances pursuant to Decree No. 114/2002/NĐ-CP dated December 31, 2002 of the Government detailing and guiding the implementation of certain provisions of the Labor Code on wages, Circular No. 13/2003/TT-BLDTBXH dated May 30, 2003, and Circular No. 28/2007/TT-BLDTBXH dated December 5, 2007 of the Ministry of Labor, War Invalids, and Social Affairs.

For joint-stock companies and limited liability companies with two or more shareholders converted from state-owned enterprises currently applying the wage scale, wage table, and wage allowance system prescribed by the State for state-owned enterprises under Decree No. 205/2004/NĐ-CP and Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government, they must apply a wage level not lower than the minimum regional wage to pay workers.

6. When implementing the provisions of this Circular, enterprises may not eliminate or reduce wage systems for overtime work; night shift work; work performed under harsh working conditions, toxic environments, or other benefits as prescribed by labor laws.

Any allowances, subsidies, or bonuses established by enterprises shall be implemented according to agreements in labor contracts or collective labor agreements, or enterprise regulations as prescribed by labor laws.

7. For wage levels agreed upon in labor contracts or in the wage scales and wage tables established by enterprises in accordance with Article 57 of the Labor Code and Decree No. 114/2002/NĐ-CP dated December 31, 2002 of the Government, the specific adjustment level shall be agreed upon by the employer and employee based on the prevailing market wage rate, living costs, and ensuring a reasonable relationship between newly hired employees and those with tenure at the enterprise.

III. EFFECTIVE DATE OF IMPLEMENTATION

1. This Circular takes effect from January 1, 2009.

Repeal Circular No. 30/2007/TT-BLDTBXH dated December 5, 2007, guiding the implementation of the general minimum wage and regional minimum wage levels for enterprises, cooperatives, cooperative unions, production groups, family households, individuals, and other organizations in Vietnam that hire labor.

2. The general minimum wage level prescribed in Article 1 of Decree No. 166/2007/NĐ-CP dated November 16, 2007 of the Government shall be used to calculate wage and wage allowance levels in the wage scale, wage table, and wage allowance as the basis for calculating contributions and benefits under social insurance and health insurance laws; wages during work stoppages, holidays, annual leave, and other benefits as provided by labor laws for the subjects specified in Clause 2, Section I of this Circular working in joint-stock companies and limited liability companies with two or more shareholders converted from state-owned enterprises currently applying the wage scale, wage table, and wage allowance system prescribed by the State for state-owned enterprises under Decree No. 205/2004/NĐ-CP and Decree No. 204/2004/NĐ-CP dated December 14, 2004 of the Government. When the Government issues new regulations on the general minimum wage, it shall be calculated according to the new regulations of the Government.

3. The funds to implement the minimum wage levels prescribed in this Circular shall be accounted for in cost of production or business expenses.

4. Ministries, ministerial-level agencies, government-affiliated agencies, provincial People's Committees, and municipal People's Committees directly under the central government have the responsibility to direct, urge, and inspect enterprises to comply with the provisions of this Circular.

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