Joint Circular No. 95/2007/TTLT-BTC-BLDTBXH guiding employment introduction fees

Joint Circular No. 95/2007/TTLT-BTC-BLDTBXH guides employment introduction fees applicable to employment introduction organizations and fee payers, specifying specific fee levels for advisory, introduction, and labor supply activities. The fee level does not exceed 200,000 VND/person hired and does not exceed 30% of the first month's salary recorded in the labor contract.

Scope of application

Workers and employers seeking advisory, introduction, and labor supply services through employment introduction organizations; Employment introduction organizations (Employment Introduction Centers and enterprises engaged in employment introduction activities).

Key points

• Workers or employers seeking advisory, introduction, and labor supply services through employment introduction organizations must pay fees as prescribed.
• Employment Introduction Centers may collect employment introduction fees not exceeding 20,000 VND/per time/per person from employers and not exceeding 200,000 VND/per person hired from workers.
• Enterprises engaged in employment introduction activities may collect employment introduction fees not exceeding 20% of the first month's salary recorded in the labor contract from employers and not exceeding 30% of the first month's salary recorded in the labor contract from workers.
• Employment introduction organizations must establish and issue fee collection receipts in accordance with current regulations of the Ministry of Finance.
• Employment introduction fees collected belong to the state budget for Employment Introduction Centers, while enterprises engaged in employment introduction activities manage and use the funds after tax payment.