Circular No. 25/2003/TT-BLDTBXH on guiding the issuance of social insurance books for workers who were on standby before January 1, 1995, as stipulated in Government Decree No. 01/2003/NĐ-CP dated January 9, 2003.

 CIRCULAR
Regarding the issuance of social insurance books for workers who were on standby before January 1, 1995, as stipulated in Decree No. 01/2003/NĐ-CP dated January 9, 2003 of the Government
Implementing Decree No. 27/2003/NĐ-CP dated March 19, 2003 of the Government amending and supplementing certain articles of Decree No. 24/2000/NĐ-CP dated July 31, 2000 detailing the implementation of the Law on Foreign Investment in Vietnam, after receiving comments from relevant ministries and agencies, the Ministry of Labor - Invalids and Social Affairs guides the calculation of the number of regular employees and the development of labor utilization plans when enterprises reorganize as follows:

The subjects to which the calculation of the number of regular employees and the development of labor utilization plans apply are those specified in Decree No. 24/2000/NĐ-CP dated July 31, 2000 detailing the implementation of the Law on Foreign Investment in Vietnam; and Decree No. 27/2003/NĐ-CP dated March 19, 2003 of the Government amending and supplementing certain articles of Decree No. 24/2000/NĐ-CP dated July 31, 2000 detailing the implementation of the Law on Foreign Investment in Vietnam.

I. APPLICABLE OBJECTS

II. THE METHOD OF CALCULATING THE NUMBER OF REGULAR EMPLOYEES

1. The number of regular employees of an enterprise is calculated based on the average annual or monthly number of employees.

2. The average annual number of employees is calculated using the following formula:

Where:

Lk : is the average number of employees in year k;

i :

l_{is the average number of employees in month i of year k;}  is the total of the average number of employees in each month of year k;

organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.

Provincial People's Committees set specific prices l_{international}I=1

T: is the number of months in year k

For newly established enterprises, the number of months in a year is calculated based on the actual number of months of operation in that year.

Example 1: Enterprise A began operations in March 2002 and had the following average monthly number of employees in 2002:

Month

- Total of the average number of employees in each month of 2002 for Enterprise A:

S  l

organize credit institutions, foreign bank branches are responsible for organizing the implementation of this Circular.

I=1  _{international} = 66 + 70 + 61 + 63 + 54 + 58 + 57 + 54 + 65 + 62 = 610

- Number of months in 2002: t = 10 months

Therefore, the average number of employees in 2002 is: 610/10 = 61

3. The average monthly number of employees is calculated using the following formula:

Li : is the average number of employees in month i of the year;

Xj : is the number of employees on day j of the month, including the actual number of employees (those under labor contracts and those not under labor contracts) present at work, on leave due to illness, maternity, child illness, workplace accidents, annual leave, study leave arranged by the unit, leave with pay as recorded in the attendance sheet, including management staff and staff of mass organizations.

For holidays, the number of employees is taken from the attendance sheet of the working day immediately preceding the holiday.

( Xj : is the total number of employees on all days of the month;

n

J=1

N: is the number of calendar days in the month (excluding whether the unit has worked the full or partial number of days in the month).

I: is the month of the year;

J: is the day of the month.

For newly established enterprises, the number of days in the first month is calculated based on the actual number of days of operation in that month.

Example 2: Enterprise A began operations on March 20, 2002 and had the following daily number of employees in March 2002:

Day in March 2002

- Total number of employees on all days in March 2003:

(  Xj = 60 + 65 + 72 + 85 + 80 + 75 + 70 + 60 + 50 + 65 + 45 + 65 = 792

n

J=1  

The number of days in March 2002 is n = 12 days

Therefore, the average number of employees in March 2002 is: 792/12 = 66

Calculation method for decimal numbers: When calculating the average number of employees annually according to the above formula, if there is a decimal number, it should be rounded off according to the principle: if the decimal part is 0.5 or more, round up to 1, less than 0.5, do not round (for example: 499.51 rounds to 500; if 4999.45 rounds to 4999). For the average monthly number of employees with decimal numbers, retain two digits after the decimal point without rounding.

III. LABOR UTILIZATION PLAN

WHEN ENTERPRISES REORGANIZE:
The labor utilization plan when enterprises reorganize, as stipulated in Clause c, Article 6 of Decree No. 27/2003/NĐ-CP dated March 19, 2003 mentioned above, includes the following main contents:

Determining the number of employees by groups

1. A/ Number of employees continuing to be employed under labor contracts (including employees temporarily suspended from performing labor contracts, on leave under maternity, workplace accident, occupational disease regimes);

B/ Number of employees sent for retraining to continue being employed;

C/ Number of employees retiring;

D/ Number of employees whose labor contracts will be terminated;

2. Determining the responsibility of the employer: The previous employer and the subsequent employer have the responsibility to resolve the rights and benefits of employees as prescribed by law, primarily severance pay, unemployment benefits, social insurance, and other rights and benefits of employees whose labor contracts are terminated according to the law, as well as amounts that employees must settle according to the law or agreements between both parties.

The labor utilization plan of the enterprise must include the opinions of the Trade Union Committee or the Temporary Trade Union Committee. Before implementation, it must be publicly announced to inform the employees and reported to the Department of Labor - Invalids and Social Affairs of the local province or city directly under the central government or the Industrial Park Management Board, Export Processing Zone Management Board, High-Tech Park Management Board (for enterprises located in industrial parks, export processing zones, high-tech parks).

2. The Department of Labor - Invalids and Social Affairs of provinces and centrally-administered cities is responsible for guiding, urging, and inspecting the implementation of this Circular.

IV. IMPLEMENTATION

1. This Circular takes effect fifteen days after its publication in the Official Gazette.

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

During the implementation process, if any difficulties arise, they are requested to be reported promptly to the Ministry of Labor, War Invalids and Social Affairs for study and resolution.