Circular No. 82/2003/TT-BTC guides the establishment, management, use, and accounting of the Fund for Unemployment Benefits at enterprises in accordance with the provisions of Decree No. 39/2003/NĐ-CP. This Circular applies to enterprises operating under the Law on State-Owned Enterprises, the Enterprise Law, and the Law on Foreign Investment in Vietnam.
Đối tượng áp dụng
Enterprises operating under the Law on State-Owned Enterprises; Enterprises operating under the Enterprise Law; Enterprises operating under the Law on Foreign Investment in Vietnam;
Các điểm cốt lõi
- Enterprises establish the Fund from 1% to 3% of the payroll basis for social insurance contributions, depending on their annual financial capacity.
- The Fund is accounted for as business management expenses and used to pay severance and unemployment benefits.
- If the Fund is insufficient to cover payments in a year, the shortfall is accounted for as business management expenses.
- The residual balance of the Fund from previous post-tax profits continues to be managed and used in accordance with the provisions of this Circular.
- When establishing the Fund, paying benefits, or transferring the Fund balance, enterprises must account according to specific accounts.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Helps enterprises prepare resources to support workers when they lose their jobs.
- Negative impact: May increase business management expenses, affecting profits.
❓ Câu hỏi thường gặp
What is the level of contribution to the Fund for Unemployment Benefits?
The contribution level is from 1% to 3% of the payroll basis for social insurance contributions of the enterprise, depending on its annual financial capacity.
How is the Fund for Unemployment Benefits used to pay workers?
The Fund is used to pay severance and unemployment benefits in accordance with Articles 12 and 13 of Decree No. 39/2003/NĐ-CP.
If the Fund is insufficient to cover payments in a year, what must the enterprise do?
The shortfall is accounted for as business management expenses in the period.
Can the Fund from previous post-tax profits continue to be used under the new regulations?
Yes, the residual balance of the Fund from previous post-tax profits continues to be managed and used in accordance with the provisions of this Circular.
How must enterprises account when establishing the Fund, paying benefits, or transferring the Fund balance?
When establishing the Fund, enterprises debit Account 642 - Business Management Expenses and credit Account 3353 - Fund for Unemployment Benefits. When paying benefits, debit Account 3353 - Fund for Unemployment Benefits and credit Accounts 111, 112. In the case of a shortfall, it is accounted for as business management expenses in the period.
Toàn văn
CIRCULAR
Guidelines for establishing, managing, using, and accounting for the Unemployment Compensation Reserve Fund at enterprises
Implementing Article 13 of Decree No. 39/2003/NĐ-CP dated April 18, 2003 of the Government detailing and guiding the implementation of certain provisions of the Labor Code on employment; After reaching consensus with the Ministry of Labor, Invalids, and Social Affairs, the Ministry of Finance guides the establishment, management, use, and accounting for the Unemployment Compensation Reserve Fund at enterprises as follows:
Enterprises operating under the Law on State-Owned Enterprises
1. Scope of application:
Enterprises operating under the Enterprise Law
Enterprises operating under the Law on Foreign Investment in Vietnam
For joint ventures established based on agreements signed between the Government of the Socialist Republic of Vietnam and foreign governments, if the agreement contains provisions regarding the establishment and use of the Unemployment Compensation Reserve Fund that differ from the guidelines set forth in this Circular, such provisions shall be implemented according to the agreement. Male;
2. The level of reserve fund contribution:
The level of contribution to the Unemployment Compensation Reserve Fund ranges from 1% to 3% of the payroll basis for social insurance contributions of the enterprise.
The specific level of contribution is determined by the enterprise based on its financial capacity annually.
The amount contributed to the Unemployment Compensation Reserve Fund is recorded and accounted for as business management expenses in the enterprise's period.
3. The time for establishing the Unemployment Compensation Reserve Fund is the closing date of the accounting period for preparing the annual financial statements.
4. Management and use of the Unemployment Compensation Reserve Fund:
a. The Unemployment Compensation Reserve Fund of the enterprise is used to pay severance and unemployment benefits as stipulated in Articles 12 and 13 of Decree No. 39/2003/NĐ-CP dated April 18, 2003 of the Government detailing and guiding the implementation of certain provisions of the Labor Code on employment.
b. If the annual Unemployment Compensation Reserve Fund is not fully utilized, the remaining balance is carried over to the next year.
c. In cases where the Unemployment Compensation Reserve Fund is insufficient to cover severance and unemployment benefits for employees in the fiscal year, the entire shortfall is recorded as business management expenses in the enterprise's period.
d. The enterprise is responsible for managing and using the fund for its intended purpose and reporting on its use in the explanatory notes of the annual financial statements including indicators: total benefit payments, number of beneficiaries, and the amount of the reserve fund contribution in the year.
5. The residual balance of the Unemployment Compensation Reserve Fund previously established from post-tax profits (as stipulated in Circular No. 64/1999/TT-BTC dated June 7, 1999 of the Ministry of Finance and Circular No. 58/2002/TT-BTC dated June 28, 2002 of the Ministry of Finance) shall continue to be managed and used in accordance with this Circular.
6. Accounting for the Unemployment Compensation Reserve Fund:
a. When establishing the Unemployment Compensation Reserve Fund, record:
Debit Account 642 - Business Management Expenses
Credit Account 3353 - Unemployment Compensation Reserve Fund
b. When paying severance and unemployment benefits to employees, record:
Debit Account 3353 - Unemployment Compensation Reserve Fund
c. In cases where the Unemployment Compensation Reserve Fund is insufficient to cover severance and unemployment benefits for employees in the fiscal year, the shortfall is recorded as business management expenses in the enterprise's period, when paid, record:
Credit Accounts 111, 112
Debit Account 642 - Business Management Expenses
d. Transfer the residual balance of the Unemployment Compensation Reserve Fund as specified in Item 5 of this Circular as follows:
Credit Accounts 111, 112
Debit Account 416 - Unemployment Compensation Reserve Fund
7. This Circular takes effect 15 days after its publication in the Official Gazette. It replaces Point 6.3, Clause 6, Section B, and Clause 3, Section C, Part II of Circular No. 64/1999/TT-BTC dated June 7, 1999 of the Ministry of Finance guiding profit distribution after tax and management of funds in state-owned enterprises and Clause 4, Section C, Part II of Circular No. 58/2002/TT-BTC dated June 28, 2002 of the Ministry of Finance guiding the financial regulations of wholly state-owned limited liability companies, political organizations, and political-social organizations.
b. When paying severance and unemployment benefits to employees, record:
During the implementation of this Circular, if there are any difficulties, please report them to the Ministry of Finance for study and resolution./. in state-owned enterprises and Clause 4, Section C, Part II of Circular No. 58/2002/TT-BTC dated June 28, 2002 of the Ministry of Finance guiding the financial regulations of a joint-stock company with one member under state ownership, political organizations, and political-social organizations.
During the implementation of this Circular, if there are any difficulties, please reflect them to the Ministry of Finance for study and resolution./.
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