Circular No. 25/2013/TT-BLDTBXH dated October 18 of the Ministry of Labor, War Invalids and Social Affairs 2013 guiding the implementation of the allowance in kind for laborers working in dangerous or hazardous conditions

MINISTRY OF LABOR, WAR INVALIDS AND SOCIAL AFFAIRS

Circular No. 25/2013/TT-BLDTBXH of October 18, 2013 guiding the implementation of the allowance in kind for laborers working in dangerous or hazardous conditions[1]

Pursuant to Article 141 of the June 18, 2012 Labor Code;

Pursuant to the Government’s Decree No. 106/2012/ND-CP of December 20, 2012, defining the functions, tasks, powers and organizational structure of the Ministry of Labor, War Invalids and Social Affairs;

At the proposal of the director of the Labor Safety Department;

The Minister of Labor, War Invalids and Social Affairs guides the implementation of the allowance in kind for laborers working in dangerous or hazardous conditions.

Article 1. Subjects and scope of application   

1. This Circular guides the implementation of the allowance in kind for laborers working in dangerous or hazardous conditions.

2. This Circular applies to civil servants, public employees, laborers, interns, apprentices or job trainees (below collectively referred to as laborers) working in the following enterprises, agencies, organizations and cooperatives:

a/ Administrative agencies; non-business units; armed forces (including cipher offices);

b/ Political organizations, socio-political organizations, socio-professional organizations and other social organizations;

c/ Enterprises of all economic sectors;

d/ Cooperatives;

dd/ Foreign agencies and organizations and international organizations having offices in the territory of the Socialist Republic of Vietnam;

e/ Other labor-employing organizations.

The above enterprises, agencies, organizations and cooperatives are below collectively referred to as employers.

Article 2. Conditions for receiving the allowance in kind and allowance levels  

1. Laborers are entitled to the allowance in kind when fully satisfying the following conditions:

a/ Performing occupations or jobs on the list of particularly heavy, hazardous or dangerous occupations and jobs or the list of heavy, hazardous or dangerous occupations and jobs promulgated by the Ministry of Labor, War Invalids and Social Affairs;

b/ Currently working in a labor environment in which at least one of the dangerous or hazardous elements exists, making such environment not up to the sanitation standards promulgated by the Ministry of Health, or being in direct contact with sources of infectious diseases.

The identification of the elements mentioned at Point b, Clause 1 of this Article must be conducted by units fully satisfying the conditions for measuring and inspecting the labor environment as provided by the Ministry of Health (below referred to as labor environment-measuring and -inspecting units).

2. Allowance levels:

a/ Allowances in kind are rationed on a daily basis and of monetary value at the following levels:

- Level 1: VND 10,000;

- Level 2: VND 15,000;

- Level 3: VND 20,000;

- Level 4: VND 25,000.

b/ The determination of levels of the allowance in kind according to labor conditions and environmental criteria complies with Appendix 1 to this Circular.

Article 3. Principles of provision of the allowance in kind

1. The allowance in kind is provided during a work shift or a workday, ensuring convenience and hygiene.

2. The allowance must neither be provided in cash nor paid as salary (not even in the salary unit price) instead of physical things.

3. In case the allowance cannot be provided to all laborers at the same workplace due to unstable organization of labor (for example, itinerary jobs performed at different places or requiring few laborers), employers shall provide the allowance in kind to laborers for use under regulations. In this case, employers shall make a list of allowance recipients with their signatures, and regularly inspect the use of the allowance by laborers.

4. Specific allowance level for each laborer is as follows:

a/ If a laborer who satisfies all the conditions prescribed in Clause 1, Article 2 of this Circular works for 50% or more of the normal working hours in a workday, he/she may enjoy the whole allowance ration. If he/she works for under 50% of the normal working hours in a workday, he/she may enjoy half of the allowance ration according to Appendix 1 to this Circular.

In case a laborer works overtime, the ration of the allowance in kind may increase in proportion to overtime hours according to the above principle.

b/ Employers shall consider and decide on the provision of the allowance in kind at level 1 (VND 10,000) for laborers doing jobs outside the list of particularly heavy, hazardous or dangerous occupations and jobs, or the list of heavy, hazardous or dangerous occupations and jobs promulgated by the Ministry of Labor, War Invalids and Social Affairs, but currently working in a labor environment in which at least one of the dangerous or hazardous elements exists, making such environment not up to the sanitation standards, or being in direct contact with sources of infectious diseases.

5. Expenses for the allowance in kind must be accounted as regular operation expenses or production or business expenses of employers and regarded as reasonable expenses upon the calculation and payment of enterprise income tax by employers in accordance with the current law on enterprise income tax. Particularly, expenses for the allowance in kind for interns, apprentices or job trainees will be paid by agencies managing such persons.

6. Laborers working in the special sectors or occupations eligible for food rations under the Government’s regulations are not entitled to the allowance in kind specified in this Circular.

Article 4. Responsibilities of employers

1. To apply technical measures and furnish more labor safety and sanitation devices in order to improve working conditions. When unable to remove all dangerous or hazardous elements from the labor environment, employers shall provide the allowance in kind to laborers in order to prevent diseases and ensure their health. When employers apply technical measures, furnish more labor safety and sanitation devices and improve working conditions in order to ensure that dangerous or hazardous elements no longer exist, the allowance in kind will no longer be provided.

2. To annually measure the labor environment parameters. Based on results of measurement of the labor environment parameters or sources of infectious diseases, to inspect the labor environment against the labor sanitation regulations and standards, and provide the allowance in kind corresponding to each specific occupation or job as specified in Appendix 1 to this Circular.

For occupations or jobs to be performed in complicated working conditions, making it impossible to promptly determine levels of the allowance in kind as specified in Appendix 1 to this Circular, employers shall enumerate occupational titles or jobs for which the allowance in kind is needed, then propose them to directly managing ministries, sectors or provincial-level People’s Committees for summarization and opinion before the Ministry of Labor, War Invalids and Social Affairs assumes the prime responsibility for, and coordinates with the Ministry of Health in, considering and deciding on allowance levels.

3. When applying technical measures and technologies and organizing the improvement of working conditions, to adjust allowance levels in compliance with Article 2 of this Circular based on new results of the labor environment and harmful organisms.

4. To communicate the purpose and significance of the allowance in kind and the contents of this Circular and regulations of their establishments on provision of the allowance to their laborers.

5. To direct their units’ health divisions in formulating the structure of the allowance in kind at different levels suitable to the detoxification and enhancement of body resistance.

6. To strictly implement the allowance in kind to laborers in a sufficient and proper manner under this Circular.

Article 5. Responsibilities of ministries, sectors and localities

1. To guide enterprises, agencies and organizations under their management in implementing this Circular.

2. To enumerate occupations and jobs for which the allowance in kind need to be provided at the request of enterprises, agencies and organizations under their management and submit to the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Health for consideration and decision the following:

a/ Lists of occupations and jobs of their sectors or localities for which the allowance in kind must be provided, made according to the form provided in Appendix 2 to this Circular (not translated);

b/ Results of annual measurement of the labor environment with dangerous or hazardous elements existing at workplaces of units subject to the labor environment measurement and inspection. For occupations or jobs performed by laborers in direct contact with sources of infectious diseases as specified at Point b, Clause 1, Article 2 of this Circular, these results are not required.

3. To organize, examine and inspect the implementation of this Circular in units and enterprises in their localities according to their assigned functions and vested powers.

Article 6. Implementation provisions

1. This Circular takes effect on December 5, 2013.

2. Joint Circular No. 13/2012/TTLT-BLDTBXH-BYT of May 30, 2012, of the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Health, guiding the allowance in kind for laborers working in dangerous or hazardous conditions ceases to be effective on the effective date of this Circular.

Any problems arising in the course of implementation should be reported to the Ministry of Labor, War Invalids and Social Affairs for consideration and settlement.-

For the Minister of Labor, War Invalids and Social Affairs
Deputy Minister
BUI HONG LINH

Appendix 1

LIST OF LEVELS OF ALLOWANCE IN KIND ACCORDING
TO CHARACTERISTICS OF WORKING CONDITIONS

(To Circular No. 25/2013/TT-BLDTBXH of October 18, 2013,
of the Ministry of Labor, War Invalids and Social Affairs)

THE END