Circular 92/2011/tt-Btc: Guide To Perform The Difficult Subsidy For Workers In Enterprises By Decision 471/qđ-Ttg Dated 30/3/2011 By The Prime

Original Language Title: Thông tư 92/2011/TT-BTC: Hướng dẫn thực hiện trợ cấp khó khăn đối với người lao động trong doanh nghiệp theo Quyết định số 471/QĐ-TTg ngày 30/3/2011 của Thủ tướng Chính phủ

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Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;

Make the decision 471/QĐ-TTg dated 30/3/2011 by the Prime Minister about the difficult subsidy for public servants, the armed forces, who enjoy pensions are low wage, who enjoy preferential subsidies and poor people's lives difficult;

The Ministry of Finance shall guide the implementation of the difficult subsidy for workers in the enterprises as follows: article 1. The scope and subjects of application this circular apply to enterprises limited liability company is a member owned by the State, State companies have yet to convert. Other businesses (outside the State) apply the provisions of this circular to make difficult subsidy for workers of the enterprise.

The object to apply the difficult subsidy according to the instructions in this circular is the employee named in the list of employees of the enterprise at the time 30/3/2011 and have income from 2.2 million/month (except the bonuses from profit after tax of enterprises, money eat ca the vocational training regime money, toxic, dangerous or particularly toxic hazard).

Article 2. The level of subsidy and determine the needs of funding difficulties for workers in the business.

1. The business based on the source of legitimate financial Funds and the financial ability of the business to determine the particular difficulty for aid workers but a minimum of 250,000 VND/person. The amount of subsidy for the hard workers are excluded not used to calculate social insurance filing, medical insurance, unemployment insurance, Union funding.

2. The base amount of labor to support tough regulation in article 1 and the level of subsidy provided for in paragraph 1 of article 2 of this circular, enterprises conducting list and determine the total amount of subsidy for workers hard.

Article 3. The Authority decided to subsidize the business difficulties of the President or the Board of Directors for the company without the Board of State-owned companies have yet to convert; Board member or President of the company (for limited companies, partnerships); The Board (for the company); Private business owners (for private companies), after consultation of the enterprise Union Organization (if any), decided to approve the pension spending constraints and the list of workers to support their business difficulties.

Base allowance and workers lists support has been approved, the proactive business made difficult subsidy spending for workers once in 2011.

Article 4. Accounting and settlement difficult subsidy spending 1. Enterprise financial funds used to subsidize hard for workers in businesses as defined in article 5 of decision 471/QĐ-TTg dated 30/3/2011 by the Prime Minister. The financial Foundation of the business is established from the profits after the business make the business income tax under the provisions of the current law (profit after tax), is used to subsidize hard for workers, specifically as follows: a. for business limited liability company is a member owned by the State State companies, not yet converted, the source of the genus difficult subsidy from: Welfare Fund (after the opinion of the trade union organization basis) and the financial reserve fund as of 31/3/2011 including Welfare Fund and reserve fund financing is formed from profits after tax in 2010.

b. for other businesses, the source of the genus difficult subsidy for workers is the financial Foundation of the business is set up from profit after tax (if any) as of 31/3/2011; If missing or had no legal financial Fund, the enterprise uses net profit from the business in 2010 after having divided the interest to shareholders, members, which according to the provisions of the current law.

2. The business after using the above mentioned Fund to subsidize workers ' difficulties if there is a lack or no business Fund to ensure the abovementioned level of expenditure under the decision of the enterprise, the Enterprise shall be accounted into the costs of production of the enterprise the amount spent on subsidies to offset the source yet difficult. The amount spent on subsidies for hard workers who don't yet have the source offset accounting on the production costs of business enterprises are defined as reasonable expenses when determining taxable income business income of the business for a maximum of 250 000 VND/person.

3. The enterprise is responsible for synthesizing the total amount actually spent on subsidies for workers under the list of workers to support difficult has been the approval authority as prescribed in article 3 of this circular, the list must be signed by the recipient of the subsidy; determine the amount of money spent from the Fund, the financial resources of the business and the right amount on the cost accounting of business of the enterprise; Store vouchers, bookkeeping as a basis for cost accounting, financial reporting and implementation of enterprise income tax in 2011 of the business under the current rules.

4. The pension expenses accounting difficulties for workers on the cost of production and business operations of the enterprise must ensure the full certificate from the genus under the provisions of the law.

Article 5. Implementation of this circular in force enforced since January 10, 2011.

In the process if there are difficulties and obstacles the business reflected on the Finance Ministry to promptly resolve./.