Joint circular No. 95/2007/TTLT/BTC-BLDTBXH of August 07, 2007, guiding on fees of job placement

JOINT CIRCULAR

GUIDING ON FEES OF JOB PLACEMENT

Pursuant to Decree No.57/2002/ND-CP dated 03/6/2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No.24/2006/ND-CP dated 06/3/2006 of the Government amending, supplementing a number of Articles of Decree No.57/2002/ND-CP dated 03/6/2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to Decree No.39/2003/ND-CP dated 18/4/2003 of the Government detailing and guiding the implementation of a number of Articles of the Labor Code on jobs;

Pursuant to Decree No.19/2005/ND-CP dated 28/02/2005 of the Government defining conditions, procedures of establishment and operation of the organizations of jobs introduction;

Joint Ministries of Finance – Labor, Invalids and Social Affairs guide fees of job placement as follows:

I. SCOPE OF APPLICATION

1. Fees for job placement guided in this Circular apply to the consultancy, placement, labor provision as stipulated in Decree No.19/2005/ND-CP dated 28/02/2005 of the Government defining the conditions and procedures for the establishment and operation of the job placement organizations (hereinafter referred to as Decree No.19/2005/ND-CP).

2. Fee payers are employees or employers who need the consultancy, placement, labor provision through job replacement organizations.

3. The Job placement organizations are collected job placement fees as prescribed in this Circular including: job placement centers and enterprises operating job placement.

II. FEE RATE FOR JOB REPLACEMENT

1. The fee rates for being replaced are defined as follows:

2. The wage under contract for use as a basis for charging job placement includes wages of rank, title and regional allowances, position allowances (if any), not including overtime, bonuses and other subsidies, but not less than the minimum wage prescribed by the State.

3. Based on the actual situation and needs of localities, job replacement organizations define the specific rates for each payer to suit the levels of employees (unskilled workers, skilled workers, workers with college degrees, and work with intermediate level, workers with university degrees ...), areas of job placement (in the province, out of provinces ...), the number of labors to be introduced ..., but not be exceeded the collection rates specified in clause 1 of this Item.

III. MODE OF COLLECTION, PAYMENT AND MANAGEMENT AND USE OF FEES FOR JOB REPLACEMENT

1. The collection and payment of fees for job replacement

a) When applying for employment consultancy, vocational training, and policies related to labor relations, the applicant shall pay fees of job placement for consultancy activities according to regulations.

b) Fees of job placement for job placement activities, labor provision are payable only when the job placement organizations have already done the job placement for laborers to get jobs.

c) As collecting fees, the job placement organizations must establish and deliver receipts to fee payers, as follows:

- For the job placement organizations as the job placement centers, it must make and deliver receipts to fee payers according to regulations of the Ministry of Finance on the issuance, management, and use of publications printed by appointment of the law on tax, ordinance on tax and legal documents.

- For the job placement organizations as enterprises operating job placement, it must make and deliver receipts to fee payers according to regulations of the Ministry of Finance on the issuance, management, and use of goods selling invoices.

2. The management and use of job placement fees

a) For the job placement organizations as the job placement centers: job placement fees are collected as the revenues of the state budget, job placement centers are used the whole (100%) collected fees to cover costs for the job placement and fee collection.

b) For the job placement organizations as enterprises operating job placement: job placement fees are the collected amount not belonging to the state budget. Fees collected are revenue of the enterprises. The enterprises have the rights to manage and use the collected amount after making payment of tax as prescribed. Every year, enterprises have to make tax settlement for the amount of fees collected with the tax authorities in accordance with provisions of current tax legislation.

IV. IMPLEMENTATION ORGANIZATION

1. This Circular takes effect after 15 days from its publication in the Official Gazette.

2. Other contents relating to the collection, payment, management, use, charging regime publication of job replacement fees not mentioned in this Circular shall comply with the provisions of Circular No.63/2002/TT-BTC dated 24/7/2002 of the Ministry of Finance guiding the implementation of law provisions on charges and fees and Circular No.45/2006/TT-BTC dated 25/5/2006 of the Ministry of Finance amending, supplementing Circular No.63/2002/TT-BTC.

3. In the course of implementation, if any problem arises, the organizations and individuals should promptly report them to the Ministry of Finance, Ministry of Labour, Invalids and Social Affairs for study and settlement./.