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.

문서 번호95/2007/TTLT-BTC-BLĐTBXH
문서 유형Joint Circular
발행 기관Ministry of Finance
서명자Nguyễn Thanh Hoà Cơ Quan Ban Hành Bộ Tài Chính Chức Danh Thứ Trưởng Người Ký Trương Chí Trung — Thứ trưởng
업데이트28. 06. 2026
산업Labour, War Invalids and Social Affairs; Finance
분야Employment
발행일07. 08. 2007
발효일11. 09. 2007
효력 만료일05. 07. 2016
상태Expired
✦ 스마트 요약

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.

적용 범위

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).

핵심 사항

  • 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.

🌐 이 문서의 사회적 영향

  • Positive impact: Helps employment introduction organizations maintain and develop their activities with available resources.
  • Negative impact: May increase costs for workers and employers who have to pay employment introduction fees.

❓ 자주 묻는 질문

Must workers pay employment introduction fees?

No, workers are not required to pay advisory or employment introduction fees.

What is the level of employment introduction fees?

The level of employment introduction fees does not exceed 20,000 VND/per time/per person for employers and does not exceed 200,000 VND/per person hired for workers.

Do enterprises engaged in employment introduction activities collect fees?

Yes, enterprises engaged in employment introduction activities collect employment introduction fees as prescribed.

Are employment introduction fees part of the state budget or enterprise revenue?

Employment introduction fees collected by Employment Introduction Centers belong to the state budget, while enterprises engaged in employment introduction activities manage and use the funds after tax payment.

Can employment introduction organizations set higher fee levels?

No, employment introduction organizations can only collect fees at the maximum level prescribed in this Circular.

전문

JOINT CIRCULAR
Guidelines on job introduction 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. 39/2003/NĐ-CP dated April 18, 2003 of the Government detailing and guiding the implementation of certain provisions of the Labor Code regarding employment;
Pursuant to Decree No. 19/2005/NĐ-CP dated February 28, 2005 of the Government stipulating conditions, procedures for establishment and operation of job introduction organizations;
The Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs jointly issue guidelines on job introduction fees as follows:
I. SCOPE OF APPLICATION
1. Job introduction fees guided in this Circular apply to consultancy, introduction, and supply of labor as prescribed in Decree No. 19/2005/NĐ-CP dated February 28, 2005 of the Government stipulating conditions, procedures for establishment and operation of job introduction organizations (hereinafter referred to as Decree No. 19/2005/NĐ-CP).
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 introduction organizations that collect job introduction fees according to this Circular include: Job Introduction Centers and enterprises engaged in job introduction activities.
II. AMOUNT OF JOB INTRODUCTION FEES
1. The amount of job introduction fees is specified as follows:
Quarter (1)
Content of work subject to fees
Unit of Measurement
Level of Collection (VND/per instance)VND)
Job Introduction Center
Enterprise Engaged in Job Introduction Activities
1
"Consultancy"
1.1
For workers
Per person/time
Not collected
Not exceeding 10,000
1.2
For employers
Per person/time
Not exceeding 20,000
Not exceeding 20,000
2
Job Introduction
2.1
For workers
Person hired
Not collected
Not exceeding 200,000
2.2
For employers
Person hired
Not exceeding 20% of the first month's salary recorded in the labor contract
Not exceeding 20% of the first month's salary recorded in the labor contract
3
Supply of labor and recruitment of workers based on the requirements of employers
3.1
For workers
Person hired
Not collected
Not exceeding 20% of the first month's salary recorded in the labor contract
3.2
For employers
Person hired
Not exceeding 30% of the first month's salary recorded in the labor contract
Not exceeding 30% of the first month's salary recorded in the labor contract
2. The salary under the contract serving as the basis for calculating job introduction fees includes basic salary, position salary, and regional and position allowances (if applicable), but does not include overtime pay, bonuses, and other subsidies, but shall not be lower than the minimum wage set by the State.
3. Based on actual circumstances and local needs, job introduction organizations shall specify the specific collection amounts for each fee payer according to the skill level of the worker (unskilled labor, skilled labor, labor with college degree, labor with vocational school degree, labor with university degree...), the area of job introduction (within the province, outside the province...), number of workers introduced, etc., but shall not exceed the collection amounts stipulated in Clause 1 of this Article.
III. COLLECTION, MANAGEMENT AND USE OF JOB INTRODUCTION FEES
1. Collection and payment of job introduction fees
a) When registering for consultation on employment, vocational training, and related labor policies, the registrant must pay job introduction fees for consultancy activities as prescribed.
b) Job introduction fees for job introduction and labor supply activities can only be paid when the job introduction organization has completed the job introduction work so that the worker can obtain employment.
c) When collecting fees, the job introduction organization must issue and hand over receipts to the fee payer as follows:
- For job introduction organizations that are Job Introduction Centers, they must issue and hand over tax receipts to the fee payer in accordance with current regulations of the Ministry of Finance on issuance, management, and use of tax stamps.
- For job introduction organizations that are Enterprises Engaged in Job Introduction Activities, they must issue and hand over invoices to the fee payer in accordance with current regulations of the Ministry of Finance on issuance, management, and use of sales invoices.
2. Management and use of job introduction fees
a) For job introduction organizations that are Job Introduction Centers: The collected job introduction fees are part of the state budget revenue. The Job Introduction Center may use the entire amount (100%) of the collected fees to cover costs for job introduction and fee collection.
b) For job introduction organizations that are Enterprises Engaged in Job Introduction Activities: The collected job introduction fees are not part of 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 on the collected fees with the tax authority in accordance with current laws on taxation.
IV. IMPLEMENTATION
1. This Circular takes effect 15 days from the date of publication in the Official Gazette.
2. Other contents related to the collection, payment, management, use, and public disclosure of job introduction fees not mentioned in this Circular shall be implemented in accordance with Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance guiding the implementation of laws on fees and charges, and Circular No. 45/2006/TT-BTC dated May 25, 2006 of the Ministry of Finance amending and supplementing Circular No. 63/2002/TT-BTC.
3. In the course of implementation, if there are any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs for research and resolution./.
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95/2007/TTLT-BTC-BLĐTBXH
Joint Circular No. 95/2007/TTLT-BTC-BLDTBXH guiding employment introduction fees
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