This Circular guides job introduction fees applicable to job introduction organizations such as job introduction centers and enterprises engaged in job introduction activities. The document specifies the specific fee levels for consulting, job introduction, and labor supply services.
适用范围
Workers or employers who need consulting, job introduction, and labor supply services through job introduction organizations; Job introduction centers and enterprises engaged in job introduction activities.
要点
- Workers or employers must pay fees when receiving job consulting services or vocational training consulting services as prescribed in this Circular.
- The maximum job introduction fee for workers is not more than 200,000 VND per person; for employers, it is not more than 30% of the first month's salary stipulated in the labor contract.
- Job introduction fees are only payable when job introduction organizations complete the job introduction process so that workers can obtain employment.
- Job introduction centers use all collected fees to cover costs for job introduction activities and fee collection; enterprises engaged in job introduction activities have the right to manage and use the collected fees after paying taxes as prescribed.
- Job introduction organizations must issue and hand over payment receipts to the fee payers.
🌐 本文件的社会影响
- Workers and employers may receive more professional job consulting and introduction services.
- Job introduction organizations have additional revenue sources to maintain their operations.
- Costs for consulting and job introduction services increase for both workers and employers.
❓ 常见问题
How much does a worker have to pay in fees for job consulting services?
Workers do not have to pay fees for consulting services, but if they are introduced to jobs, the maximum fee is 200,000 VND per person.
What is the job introduction fee level for employers?
Employers must pay no more than 30% of the first month's salary stipulated in the labor contract.
When are job introduction fees payable?
Job introduction fees are only payable when job introduction organizations complete the job introduction process so that workers can obtain employment.
What rights do job introduction organizations have in managing and using collected fees?
Job introduction centers use all collected fees to cover costs for job introduction activities and fee collection; enterprises engaged in job introduction activities have the right to manage and use the collected fees after paying taxes as prescribed.
What type of receipt must job introduction organizations issue when collecting fees?
Job introduction centers issue and hand over receipts; enterprises engaged in job introduction activities issue and hand over invoices to the fee payers.
全文
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MINISTRY OF FINANCE - MINISTRY OF LABOUR, INVALIDS AND SOCIAL AFFAIRS ------------------- |
SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness -------------------------- |
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| No.: 95/2007/TTLT/BTC-BLDTBXH | Hanoi, August 7, 2007 |
JOINT CIRCULAR
Guidelines on job introduction fees
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Pursuant to Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Stamp Duties;
Pursuant to Decree No. 24/2006/NĐ-CP dated March 6, 2006 of the Government amending and supplementing some articles of Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Stamp Duties;
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 Labour Code on 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 Labour, Invalids and Social Affairs hereby issue guidelines on job introduction fees as follows:
I. SCOPE OF APPLICATION
1. Job introduction fees guided herein shall apply to consultancy, job introduction, and labour supply activities 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 may collect job introduction fees as prescribed herein 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) |
|
|---|---|---|---|---|
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Job Introduction Center |
Enterprise Engaged in Job Introduction Activities For workers |
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|
1 |
"Consultancy" |
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|
1.1 |
Per person/time |
Not exceeding 10,000 |
Not collected |
For employers |
|
1.2 |
Not exceeding 20,000 |
Not exceeding 10,000 |
Job Introduction |
Job Introduction |
|
2 |
Person hired |
|||
|
2.1 |
Per person/time |
Not exceeding 200,000 |
Not collected |
Not exceeding 20% of the first month's salary recorded in the labour contract |
|
2.2 |
Not exceeding 20,000 |
Not exceeding 200,000 |
Labour Supply and Recruitment According to Employer's Requirements |
Labour Supply and Recruitment According to Employer's Requirements |
|
3 |
Not exceeding 30% of the first month's salary recorded in the labour contract |
|||
|
3.1 |
Per person/time |
Not exceeding 200,000 |
Not collected |
Labour Supply and Recruitment According to Employer's Requirements |
|
3.2 |
Not exceeding 20,000 |
Not exceeding 200,000 |
2. The salary in the contract serving as the basis for calculating job introduction fees includes grade salary, position salary, and regional and position allowances (if applicable), but does not include overtime pay, bonuses, and other subsidies, but it must not be lower than the minimum wage set by the State. |
2. The salary in the contract serving as the basis for calculating job introduction fees includes grade salary, position salary, and regional and position allowances (if applicable), but does not include overtime pay, bonuses, and other subsidies, but it must not be lower than the minimum wage set by the State. |
3. Based on actual circumstances and local needs, job introduction organizations shall specify specific collection amounts for each fee payer according to the worker's level (unskilled workers, skilled workers, college-level workers, vocational school-level workers, university-level workers...), the job introduction area (within the province, outside the province...), number of workers introduced, etc., but such amounts shall not exceed the limits set forth in Clause 1, this Section.
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 labour policies, the registrant must pay job introduction fees for consultancy activities as prescribed.
b) Job introduction fees for job introduction and labour supply activities shall only be paid when the job introduction organization has completed the job introduction process and the worker has obtained employment.
c) When collecting fees, the job introduction organization must issue and provide a receipt to the fee payer as follows:
- For job introduction organizations that are Job Introduction Centers, they must issue and provide tax receipts to the fee payer in accordance with the 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 provide invoices to the fee payer in accordance with the 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: 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 tax laws.
1. This Circular takes effect 15 days from the date of publication in the Official Gazette.
IV. IMPLEMENTATION
2. Other matters related to the collection, payment, management, use, and public disclosure of job introduction fee regimes not covered 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 legal provisions on fees and stamp duties 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, please promptly report them to the Ministry of Finance and the Ministry of Labour, Invalids and Social Affairs for study and resolution./.
- Supreme People's Court, Supreme People's Procuracy;
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DEPUTY MINISTER MINISTRY OF LABOR, INVALIDS AND SOCIAL AFFAIRS DEPUTY MINISTER (signed) Nguyen Thanh Hoa |
DEPUTY MINISTER MINISTRY OF FINANCE DEPUTY MINISTER (signed) Truong Chi Trung |
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Place of Receipt: - Central Party Office and Party departments; - Ministries, agencies equivalent to ministries, government agencies; - Provincial People's Committees, Departments of Finance, Departments of Labour, Invalids and Social Affairs, - Ministries, agencies equivalent to ministries, and government agencies; - Central Agencies of Mass Organizations; Tax Departments, State Treasury Offices of centrally governed cities and provinces; - Units under the Ministry of Finance, Ministry of Labour, Invalids and Social Affairs; - State Audit Office; - Government website; - Official Gazette; - Legal Draft Inspection Department (Ministry of Justice); - Ministry of Finance website; - File: Ministry of Finance, Ministry of Labour, Invalids and Social Affairs. - Filed with the Ministry of Finance, the Ministry of Labor, Invalids and Social Affairs. |
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