top of page

September 2023 Tax Alert

I. Decision 7823/QD-TLĐ on delaying payment of trade union funds for enterprises with cuts or reduction of orders


On August 31, 2023, the General Confederation of Labor issued Decision 7823/QD-TLĐ on postponing trade union funding to December 31, 2023 for enterprises with reduced orders.


Accordingly, the General Confederation of Labor agrees to allow enterprises that have reduced their workforce by 50% or more in terms of employees participating in social insurance compared to January 1, 2023 (including employees who have ceased working, suspend the execution of labor contracts, agreements to unpaid leave) due to business reductions or order reductions to defer the payment of union fees until Dec 31, 2023.


The Executive Committees of the Provincial and Municipal Labor Federations, the Central-level Sectoral Trade Unions and their equivalents, and the Trade Union of the affiliated General Corporation under the General Confederation of Labor shall review, determine, and take responsibility for the decision regarding the deferral of trade union fees for enterprises affected by job cuts or order reductions until December 31, 2023. They shall also report on the implementation of this decision to the General Confederation of Labor (through the Financial Committee) before January 31, 2024.


Decision 7823/QD-TLĐ takes effect from August 31, 2023


II. Decree 70/2023/ND-CP amending and supplementing a number of regulations on foreign workers working in Viet Nam and recruiting, managing Vietnamese workers working for foreign organizations and individuals in Viet Nam


On September 18, 2023, the Government issued Decree 70/2023/ND-CP amending Decree 152/2020/ND-CP regulating employees. Accordingly, Decree 70/2023/ND-CP has some changes as follows:


1. Regulations on foreign workers working in Vietnam

Regulation

Decree 152/2020/ND-CP

Decree 70/2023/ND-CP

The official issuing the written approval for the employment of foreign workers

Ministry of Labor, War Invalids and Social Affairs or provincial People's Committees

Ministry of Labor, War Invalids and Social Affairs or Department of Labor, War Invalids and Social Affairs

Time to report explaining the demand for foreign workers

At least 30 days from the expected date of employment of the foreign worker

At least 15 days from the expected date of employment of the foreign worker.

2. Regulations on Vietnamese workers working for foreign organizations and individuals in Vietnam


According to Decree 70/2023/ND-CP, from January 1, 2024, the announcement of recruitment of Vietnamese workers to positions expected to recruit foreign workers must be made on the Portal.


Specifically, at least 15 days from the expected date of explanatory report to the Ministry of Labor, War Invalids and Social Affairs or the Department of Labor, War Invalids and Social Affairs, the employer must post the job on the portal of the Ministry of Labor, War Invalids and Social Affairs (Employment Department) or the portal of the Employment Service Center owned by the employer The People's Committee of the province or centrally-run city shall decide on its establishment.The content of the recruitment announcement includes: position and job title, job description, number, qualification requirements, experience, salary, time and location of work.


After failing to recruit Vietnamese workers to positions recruiting foreign workers, employers are responsible for determining the need to employ foreign workers.


This Decree takes effect from September 18, 2023


Download PDF here!

September Tax Alert - RSMHN
.pdf
Download PDF • 770KB

9 views

Related Posts

See All

Comments


Newsletter

Bạn mong muốn nhận được tư vấn của đội ngũ chuyên gia RSM Việt Nam, vui lòng gửi câu hỏi tại đây

You have successfully submitted your registration information. Thank you.

bottom of page