Circular No. 25/2013/TT-BLDTBXH guiding the implementation of the system of material allowances for workers operating in conditions with hazardous and toxic factors.

CIRCULAR

Guidelines for Implementing the System of In-kind Subsidies for Workers Working in Hazardous and Toxic Conditions

working under conditions with hazardous and toxic factors

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Pursuant to Article 141 B||| Law LThe Government issues this Decree amending and

Pursuant to DecreeNo. Labour, Invalids and Social Affairs, the Minister of Education and Training, the Minister of Civil Service issue this Joint Circular guiding the merger of Vocational Training Centers, Continuing Education Centers, Public Comprehensive Technical and Vocational Guidance Centers at the district level into Vocational Education and Continuing Education Centers; functions, tasks, authorities, and organizational structure of Vocational Education and Continuing Education Centers."b) In addition to the lists of public services issued according to the provisions of Clause 2, Article 4 of this Decree, specialized agencies under provincial People's Committees shall report to the provincial People's Committee for decision-making on amending, supplementing, or issuing the list of public services funded by the state budget within their jurisdiction and consistent with the local budget capacity within the approved budget by the Provincial People's Assembly, and send it to the Ministry of Finance and relevant ministries and sectors for supervision during implementation."nhậpポートCloseOperationhof the regulations on functions, tasks, powers, and organizational structure, amended and supplemented by Decree No. 109/2025/NĐ-CP and Decree No. 193/2025/NĐ-CP approved by the Director of the Department of Persons with Meritorious Service;

At the proposal of the Director of the Occupational Safety and Health Inspectorate;

The Minister of Labor - Invalids and Social Affairs guidesFUNCTIONS, DUTIES, POWERS, ORGANIZATIONAL STRUCTURE, OPERATIONAL REGULATIONS, AND RELATIONSHIPS OF MANAGEMENT BOARDS; DUTIES, POWERS OF THE CHAIRPERSON, VICE CHAIRPERSON (IF ANY), SECRETARY, AND MEMBERS OF MANAGEMENT BOARDSthe organization and implementation of the system of in-kind subsidies for workers working in hazardous and toxic conditions.No.1. These guidelines guide the implementation of the system of in-kind subsidies for workers working in hazardous and toxic conditions.

Article 1. Scope and Applicability

2. These guidelines apply to civil servants, public officials, workers, students undergoing internships or vocational training, and apprentices (hereinafter referred to collectively as workers) working in enterprises, agencies, organizations, cooperatives as follows:

e) Other organizations employing labor.

a) Administrative agencies; public service units; armed forces (including those engaged in cryptographic work);

b) Political organizations, political-social organizations, social-professional organizations, and other social organizations;

c) Enterprises under all economic sectors;

d) Cooperatives;

d) Agencies, organizations of foreign countries, international organizations headquartered in the territory of the Socialist Republic of Vietnam;

Enterprises, agencies, organizations, and cooperatives mentioned above are collectively referred to as employers.

Article 2. Conditions for Receiving In-kind Subsidies and Levels of Subsidies

1. Workers shall be entitled to in-kind subsidies when they meet all of the following conditions:

a) Engaging in occupations or jobs listed in the catalog of particularly arduous, toxic, and dangerous occupations and jobs issued by the Ministry of Labor - Invalids and Social Affairs;

b) Working in an environment with at least one factor that does not meet the permissible health standards according to the regulations of the Ministry of Health or directly exposed to sources of infectious diseases.

The determination of factors specified in Point b Clause 1 of this Article must be carried out by units qualified to measure and inspect the work environment according to the regulations of the Ministry of Health (hereinafter referred to as measurement and inspection units).

2. Levels of Subsidies:

a) In-kind subsidies are calculated based on daily quotas and have corresponding monetary values as follows:

- Level 1: VND 10,000;

- Level 2: VND 15,000;

- Level 3: VND 20,000;

- Level 4: VND 25,000.

b) The specific level of in-kind subsidy is determined based on the working conditions and environmental indicators as stipulated in Appendix 1 attached hereto.

Article 3. Principles for Organizing In-kind Subsidies

1. The organization of in-kind subsidies must be implemented during working shifts or days, ensuring convenience and hygiene.

2. It cannot be paid in cash or included in wages (including incorporated into wage rates).

3. In cases where the labor organization is unstable and it is impossible to organize centralized in-kind subsidies (for example, mobile or scattered work with few people), the employer must provide in-kind items to the worker so that the worker can self-subsidize according to the regulations. In such cases, the employer must prepare a distribution list, signed by the worker, and regularly check the implementation of the subsidies.

4. Specific levels of subsidies for each worker are determined as follows:

a) For workers meeting the conditions stipulated in Clause 1 of Article 2 of these guidelines, if working for 50% or more of the normal working hours of a day, they will receive the full quota of subsidies; if working less than 50% of the normal working hours of a day, they will receive half the quota of subsidies as stipulated in Appendix 1 attached hereto;

If workers work overtime, the quota of in-kind subsidies will increase accordingly based on the number of overtime hours according to the principle above;

b) Employers may consider and decide to implement in-kind subsidies at Level 1 (VND 10,000) for workers engaged in jobs not listed in the catalog of particularly arduous, toxic, and dangerous occupations and jobs issued by the Ministry of Labor - Invalids and Social Affairs but working in an environment with at least one factor that does not meet the permissible health standards or directly exposed to sources of infectious diseases.

5. Costs for in-kind subsidies are accounted for as regular operating expenses and production and business costs of the labor entity and are reasonable expenses for calculating and paying corporate income tax according to current laws on corporate income tax; specifically, for students undergoing internships or vocational training under the management of any agency, the agency provides funding.

6. Workers in special industries who receive a fixed meal allowance as prescribed by the Government will not be entitled to in-kind subsidies as prescribed in these guidelines.

6. Workers engaged in special occupations who enjoy a fixed allowance regime as prescribed by the Government shall not be entitled to the material compensation regime as stipulated in this Circular.

Article 4. Responsibilities of Employers

1. Must apply technical measures, enhance safety and hygiene equipment to improve working conditions; when it is not possible to eliminate all hazardous and toxic factors, they must organize material compensation for workers to prevent diseases and ensure their health. When employers apply technical measures, enhance safety equipment, and improve working conditions to ensure there are no more hazardous and toxic factors, they shall cease implementing the material compensation regime.

2. Organize regular annual environmental measurements at workplaces. Based on the results of workplace environmental measurements or sources of infectious diseases, compare with occupational hygiene standards to apply corresponding levels of material compensation for each specific occupation and job according to Appendix 1 issued together with this Circular.

For occupations and jobs with complex working conditions that cannot immediately determine the level of material compensation according to Appendix 1 issued together with this Circular, employers must compile job titles requiring material compensation and submit them to the relevant ministries, sectors, or provincial/municipal people's committees directly managing such compilation and provide opinions for the Ministry of Labor, Invalids and Social Affairs to take the lead and coordinate with the Ministry of Health to consider and decide on the level of material compensation.

3. When applying technical measures, technology, and organization to improve working conditions, they must base on new results regarding the workplace environment and harmful microorganisms to adjust the levels of material compensation in accordance with Article 2 of this Circular.

4. Promote the purpose and significance of the material compensation system, disseminate the contents of this Circular and the regulations of their own organizations regarding the implementation of this system to workers.

5. Direct the establishment of a health department to build a structure of materials suitable for detoxification and enhancing body resistance corresponding to the levels of material compensation.

6. Seriously organize material compensation, ensuring that workers fully enjoy the benefits according to the provisions of this Circular.

Article 5. Responsibilities of Ministries, Sectors, and Localities

1. Organize guidance on the implementation of the provisions of this Circular to enterprises, agencies, and organizations under their management responsibility.

2. Compile occupations and jobs requiring material compensation based on proposals from managed enterprises, agencies, and organizations and submit them to the Ministry of Labor, Invalids and Social Affairs and the Ministry of Health for consideration and decision, including the following documents:

a) A summary table of occupations and jobs requiring material compensation in the sector or locality according to the model specified in Appendix 2 issued together with this Circular;

b) Annual environmental measurement results containing hazardous and toxic factors at the workplace of the unit conducting environmental measurement and inspection. For occupations and jobs directly exposed to infectious disease sources as stipulated in point b, Clause 1, Article 2 of this Circular, there is no need to attach environmental measurement results.

3. Organize the implementation and inspect and audit the enforcement of this Circular to units and enterprises operating within their jurisdiction according to their assigned functions and authorities.

Article 6. Implementation Clauses.

1. This Circular shall take effect from December 5, 2013.

2. The Joint Circular No. 13/2012/TTLT-BLDTBXH-BYT dated May 30, 2012, jointly issued by the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Health guiding the implementation of the system of material allowances for workers working under hazardous and harmful conditions, shall cease to be effective from the date this Circular takes effect.

Any difficulties encountered during implementation should be reported to the Ministry of Labor, War Invalids and Social Affairs for study and resolution./.