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Tax alert – February 8, 2022 – Circular No. 18/2021/TT-BLDTBXH

REGULATIONS ON HOURS OF WORK AND HOURS OF REST APPLICABLE TO WORKERS DOING SEASONAL PRODUCTION WORK AND PROCESSING OF GOODS UNDER ORDERS


In order to promulgate timely and appropriate regulations in accordance with the Labor Code 2019 on working hours and rest hours of employees, specifically for employees doing seasonal production works, processing of goods under orders, on December 15, 2021, the Ministry of Labor, Invalids and Social Affairs issued Circular No. 18/2021/TT-BLDTBXH replacing Circular No. 54/2015/TT- BLDTBXH (based on the previous Labor Code 2013).

  • To be specific, maximum daily standard hours of work and extra hours of work are as follows: do not exceed 12 hours a day; do not exceed 72 hours a week; do not exceed 40 hours a month; the total number of overtime hours in a year for each employee must not exceed 300 hours.

  • Workers are entitled to at least one day off (24 consecutive hours) a week. In seasonal-work months or when export goods must be urgently processed under orders, if weekly days off cannot be arranged, the employer shall arrange at least 4 days off every month for the employees.

  • Besides, based on the standard hours of work in a year calculated, each employer shall annually make a plan to determine the number of daily standard hours of work of each worker in the following cases: The number of daily standard hours of work is 8; The number of daily standard hours of work can be more than 8 must not exceed 12; The number of daily standard hours of work is from 4 to less than 8; A whole day-off is allowed.

Circular 18/2021/TT-BLDTBXH officially takes effecttiveness from February 1, 2022. From this day, the total number of standard working hours and the number of overtime hours in a week of seasonal and processing goods under orders workforce will be increased up to 08 hours/week; the total number of overtime hours in a month will be increased up to 08 hours/month.


Should you have any concerns during the process of implementing the regulations, please contact us.



Circular No. 182021TT-BLDTBXH
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