Joint Circular No. 32/2000/TTLT/BLDTBXH-BTC guiding the adjustment of minimum wage and allowances in enterprises

Joint Circular No. 32/2000/TTLT/BLDTBXH-BTC guides the adjustment of minimum wage and allowances in enterprises pursuant to Decree No. 77/2000/NĐ-CP. This Circular applies to workers employed in state-owned and private enterprises, specifying the recalculation of salary and allowances from 2001.

Document No.32/2000/TTLT/BLĐTBXH-BTC
Document typeJoint Circular
Issuing authorityMinistry of Finance
Signed byLê Duy Đồng Cơ Quan Ban Hành Bộ Tài Chính Chức Danh Thứ Trưởng Người Ký Trần Văn Tá — Thứ trưởng
Updated01/07/2026
SectorLabour, War Invalids and Social Affairs; Finance
FieldUncategorized
Issued date29/12/2000
Effective date01/01/2001
Expiry date
StatusIn effect
✦ Smart summary

Joint Circular No. 32/2000/TTLT/BLDTBXH-BTC guides the adjustment of minimum wage and allowances in enterprises pursuant to Decree No. 77/2000/NĐ-CP. This Circular applies to workers employed in state-owned and private enterprises, specifying the recalculation of salary and allowances from 2001.

Scope of application

Workers working in state-owned and private enterprises operating under the Enterprise Law.

Key points

  • Workers at enterprises → have their salaries and allowances recalculated from January 1, 2001 based on the current salary and allowance coefficients.
  • For allowances calculated based on the minimum wage → implemented from January 1, 2001.
  • For allowances calculated based on grade and position wages → implemented from January 1, 2002.
  • The meal allowance for workers and officials working in state-owned enterprises shall not exceed VND 210,000 per month from January 1, 2001, calculated according to the number of working days in the monthly system.
  • This Circular takes effect from January 1, 2001, abolishing previous regulations inconsistent with this Circular.

🌐 Social impact of this document

  • Workers in state-owned and private enterprises benefit from the adjustment of the minimum wage and allowances.
  • Enterprises must recalculate salaries and allowances according to the new provisions, which may increase costs for enterprises.

❓ Frequently asked questions

When do workers in state-owned enterprises have their salaries recalculated?

Workers in state-owned enterprises have their salaries recalculated from January 1, 2001.

What is the meal allowance for workers and officials working in state-owned enterprises specified as?

The meal allowance for workers and officials working in state-owned enterprises is calculated according to the number of working days in the monthly system, not exceeding the minimum wage of VND 210,000 per month from January 1, 2001.

When are allowances calculated based on the minimum wage recalculated?

Allowances calculated based on the minimum wage are implemented from January 1, 2001.

What is the meal allowance for workers and officials working in private enterprises specified as?

This Circular does not specify the meal allowance for workers and officials working in private enterprises.

What must enterprises do to comply with this Circular?

Enterprises must recalculate salaries and allowances according to the provisions of this Circular from January 1, 2001, and abolish previous regulations inconsistent with this Circular.

Full text

 

JOINT CIRCULAR

 

Pursuant to Clause 1, Article 1 of Decree No. 77/2000/NĐ-CP dated December 15, 2000 of the Government on adjusting the minimum wage, allowances, and living expenses for subjects receiving wages, allowances, and living expenses, the Ministry of Labor - Invalids and Social Affairs and the Ministry of Finance jointly issue guidelines for implementing the adjustment of the minimum wage and allowances in enterprises as follows:

I. APPLICABLE OBJECTS

Workers employed in enterprises operating under the Law on State-Owned Enterprises, including: production and business enterprises; public service enterprises; enterprises under the armed forces; organizations and units permitted to engage in production, business, and services under administrative agencies, public institutions, the Party, mass organizations, and self-financed people's associations;

Workers employed in enterprises operating under the Enterprise Law, including: joint-stock companies, limited liability companies, partnerships, and private enterprises (the aforementioned organizations are referred to collectively as enterprises).

II. CALCULATION OF THE RECALCULATED WAGE LEVELS

1. For enterprises applying the wage scale, salary table, and salary allowances issued by the State, based on the wage level coefficients and salary allowance levels stipulated in Decrees No. 25/CP and 26/CP dated May 23, 1993, and Decree No. 110/1997/NĐ-CP dated November 18, 1997 of the Government, and the minimum wage level stipulated in Clause 1 Article 1 of Decree No. 77/2000/NĐ-CP dated December 15, 2000 of the Government, the recalculated wage and salary allowances serving as the basis for social insurance, health insurance, overtime pay, night shift pay, annual leave pay, and other benefits prescribed by the State shall be calculated as follows:

a) Recalculating the wage level:

The wage level implemented from January 1, 2001

 =

Minimum wage level (210,000 VND/month)

x

Current salary coefficient

b) Recalculating the allowance level:

For allowances based on the minimum wage:

Implemented from January 1, 2001

=

Minimum wage level (210,000 VND/month)

x

Allowance coefficient according to regulations

For allowances based on the wage grade, position, specialty, and profession:

The allowance level implemented from January 1, 2002

=

The wage level implemented from January 1, 2001

x

Allowance ratio according to the prescribed regulations

c) Recalculating the wage level of the differential retention coefficient:

The wage level of the differential retention coefficient (if applicable) from January 1, 2001

=

Minimum wage level (210,000 VND/month)

x

Current differential retention coefficient being enjoyed

d) For industries where the State has prescribed bonus systems within the wage fund, these shall be recalculated based on the minimum wage of 210,000 VND/month.

2. The meal allowance calculated according to the number of working days in the month for workers and officials in state-owned enterprises as stipulated in Circular No. 15/1999/TT-BLĐTBXH dated June 22, 1999 of the Ministry of Labor - Invalids and Social Affairs shall not exceed the minimum wage of 210,000 VND/month from January 1, 2001.

III. IMPLEMENTATION

1 This Circular takes effect from January 1, 2001. Any previous provisions contrary to those set out in this Circular are hereby abolished. In the course of implementation, any difficulties should be reported to the joint ministries of Labor - Invalids and Social Affairs and Finance for consideration and resolution. Within 10 working days from the date of receipt of the dossier as mentioned in Sub-clause b, Clause 1, Article 3 above, the Ministry of Foreign Affairs will review and submit to the competent authority for decision (Issues exceeding the Ministry of Foreign Affairs' jurisdiction will be referred to the Prime Minister for consideration and decision)../

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