Circular No. 72/2016/TT-BTC guides the level of collection, collection system, submission, management, and use of job service fees.

CIRCULAR

Guidelines on the level of collection, collection regime, payment, management, and use of job service fees

Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing certain articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No. 196/2013/NĐ-CP dated November 21, 2013 on the establishment and operation of Job Service Centers;

Pursuant to Decree No. 03/2014/NĐ-CP dated January 16, 2014 of the Government detailing certain provisions of the Labor Code on employment;

Pursuant to Decree No. 52/2014/NĐ-CP dated May 23, 2014 of the Government stipulating conditions and procedures for issuing licenses for job service activities of enterprises engaged in job services;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director of the Department of Tax Policy,

The Minister of Finance issues this Circular guiding the level of collection, collection regime, payment, management, and use of job service fees, as follows:

Article 1. Scope of Application

1. The job service fees guided in this Circular apply to consulting, introduction, and supply of labor as prescribed in Decree No. 196/2013/NĐ-CP dated November 21, 2013 on the establishment and operation of Job Service Centers, and Decree No. 52/2014/NĐ-CP of the Government stipulating conditions and procedures for issuing licenses for job service activities of enterprises engaged in job services.

2. The payers of the job service fees are workers or employers who have a need for consulting, introduction, and supply of labor through job placement organizations.

3. Job placement organizations that collect job service fees in accordance with this Circular include Job Service Centers and enterprises engaged in job services.

Article 2. Level of Collection

1. The level of collection of job service fees shall be implemented according to the Table of Job Service Fee Collection Levels attached to this Circular.

2. The contractual wage used as the basis for calculating job service fees includes the rank-based salary, position-based salary, and regional allowance, position allowance (if applicable), but does not include overtime pay, bonuses, and other allowances, but must not be lower than the minimum wage set by the State.

3. Based on actual circumstances and local needs, job service organizations may specify specific collection levels for each payer group in accordance with the worker's skill level (unskilled labor, skilled labor, labor with college degree, labor with vocational school degree, labor with university degree...), job placement area (within province, outside province...), number of workers introduced..., but must not exceed the collection level specified in Clause 1 of this Article.

Article 3. Collection Regime, Payment, Management, and Use of Fees

1. Collection and Payment of Job Service Fees

a) When registering for job counseling, vocational training, and related labor policies, the registrant must pay job service fees for counseling activities as prescribed.

b) Job service fees for job placement and labor supply activities can only be paid when the job service organization has completed the job placement process and the worker has obtained employment.

c) When collecting fees, job service organizations must issue and provide receipts to the payers as follows: - For job service organizations that are Job Service Centers, they must issue and provide tax receipt forms to the payers in accordance with current regulations of the Ministry of Finance on issuance, management, and use of tax stamps. - For job service organizations that are Enterprises Engaged in Job Services, they must issue and provide invoices to the payers in accordance with current regulations of the Ministry of Finance on issuance, management, and use of sales invoices and service provision invoices.

2. Management and Use of Job Service Fees

a) For job service organizations that are Job Service Centers: The collected job service fees are part of the state budget revenue, and the Job Service Center may use the entire amount (100%) of the collected fees to cover costs for job placement and fee collection.

b) For job service organizations that are Enterprises Engaged in Job Services: The collected job service fees are not part of the state budget revenue. The collected fees are the enterprise's revenue. The enterprise has the right to manage and use the collected fees after paying taxes as prescribed. Annually, the enterprise must settle taxes with the tax authority in accordance with current tax laws regarding the collected fees.

Article 4. Organization of Implementation

1. This Circular takes effect from July 5, 2016 until December 31, 2016. From January 1, 2017, job services will switch to implementing service prices.

2. This Circular abolishes Joint Circular No. 95/2007/TTLT-BTC-BLDTBXH dated August 7, 2007 of the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs guiding job placement fees.

3. Other contents related to the collection, payment, management, use, and public disclosure of the job service fee collection regime not mentioned in this Circular shall be implemented in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002; Circular No. 45/2006/TT-BTC dated May 25, 2006; Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance guiding the implementation of certain provisions of the Law on Tax Administration, the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration, and Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government; Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges under the state budget; Circular No. 39/2014/TT-BTC dated March 31, 2014 guiding the implementation of Decree No. 51/2010/NĐ-CP dated May 14, 2010 and Decree No. 04/2014/NĐ-CP dated January 17, 2014 of the Government on sales invoices and service provision invoices and any subsequent amendments and supplements (if any).

4. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for study and guidance./.