Advanced Search

Circular 59/2006/ttlt/btc-Bldtbxh: Guide To Brokerage Fees In Labor Export

Original Language Title: Thông tư liên tịch 59/2006/TTLT/BTC-BLĐTBXH: Hướng dẫn về phí môi giới trong xuất khẩu lao động

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
CIRCULAR guide on brokerage fees in labor export _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ pursuant to Decree No. 81/2003/ND-CP dated 17 July 2003 of the Government detailing and guiding the implementation of The labor law of Vietnam who work abroad, President the Ministry of finance, Ministry of labor, invalids and Social Affairs Guide to brokerage fees in labor export as follows : i. GENERAL PROVISIONS 1. Brokerage fee (fee mining consultancy contract) is the amount that the employee, or the Labor export businesses and workers pay for medial side brokers to put contract laborers working abroad.
2. The fee brokers must be expressed in the labour contract, or a private contract signed between broker charges the Enterprise Labor export and medial side brokers. Brokerage fees paid only when the medial side brokers have done full supply of brokerage activities brought the laborers to work abroad under contract.
3. the medial side of the brokerage specified in clause 1 of this section is held, foreign individuals or organizations, Vietnam made personal brokerage services.
4. broker Fees do not apply to the case using the extension of the new labor contract after the employee has completed the contract signed with Labor export businesses.
II. SPECIFIC RULES 1. Specify the frame a broker fee) fee for the broker framework Levels the market is determined not to exceed 1 (one) month salary/contract workers for a year.
b) contract wages (by months) to do the charging base is basic wages didn't cover: overtime money; prize money and other subsidies. Particularly for officers and crews of sea transport: contractual wages (by months) to do the broker is charging base salary include: basic wage and salary.
2. specific broker fees: a) based upon broker fee framework defined in point (a) paragraph 1 section II of this circular, the Ministry of labor, invalids and Social Affairs will prescribe the maximum brokerage fee specifically tailored to each market.
b) special case, due to the requirements of the market requires a higher brokerage fee level of brokerage fee framework regulations, Labor export businesses report the Ministry of labor, invalids and Social Affairs decided by specific brokerage fee level accordingly after the Unified Exchange with the Ministry of finance.
3. Types of charges of brokerage funds Labor export business currency brokerage fee section that workers must contribute in Vietnam. Brokerage fee cases are dollars shall apply rates of the average trading on the interbank currency market of the US dollar compared with Vietnam State Bank announced; If calculated on the basis of the type of foreign currency shall apply the exchange rate between the Vietnam cross properties compared to other currencies due to the State Bank of Vietnam announced at the time.
For the Exchange that Vietnam Water Bank does not announce the rates calculated in comparison to the Vietnam bronze cross-business direct reference of information-about Roi rates of these currencies versus the U.S. dollar above. The Exchange from u.s. dollars into Vietnam Dong rates applied on the average transaction of foreign exchange market the US dollar's inter-bank with Vietnam State Bank announced at the time.
4. Responsibilities of Labor export business a) labor export enterprises to actively negotiate with the medial side brokers on the broker fee consistent with the requirements of the market within bestsellers brokerage fees.
b) on the basis of the fees brokers signed with medial side brokers, exporters of labor agreement with workers about the costs of the brokerage that workers must contribute through labor export enterprises to pay for medial side brokers. Brokerage fee section that the employee contributions must be clearly stated in the contract between workers and Labor export businesses. Brokerage fee revenues are not included in the sales of business-labor export and not pay taxes.
c) case workers must return home before the deadline for reasons of force majeure (natural disasters, war, bankrupt businesses, ...) or not the fault of the workers, the Labor export businesses are responsible for the middleman returned to employees of the brokerage fee part workers have filed principle: work not enough workers 50% of the time the contract is received back 50% broker fee already paid. The laborers were working on 50% of the time according to the contract is not received brokerage fees.
The case of Labor export businesses do not claim to be the party's middleman, the responsible business from sources of export of labor service fee or other business revenue of the business to repay the brokerage fee for employees according to the above principle.
d) labor export businesses are allowed to spend money broker (if any) from the source charge Labor export service and be in reasonable cost accounting when calculating the corporate income tax.

DD) who decide currency brokerage costs, for medial side brokers must take responsibility for their decisions. If taking advantage of regulations on brokerage fees to collect, misuse, incorrect object, profited the decision-making currency, be liable under the provisions of the law.
If the brokerage costs for the medial side was the Vietnam then made in Vietnam. If the genus for the Organization, the individual is foreigners implementation in foreign currency stipulated in the labour contract or contract broker. The difference in rates arising (if any) into accounting enterprises are reasonable expenses when calculating the corporate income tax.
e) labor export businesses perform accounting and bookkeeping to track currency brokerage costs, according to current accounting regime.
5. Rules of evidence from a) When workers contribute brokerage fee through labor export enterprises, enterprises must grant the brokerage fee receipts to employees.
b) certificate from collecting brokerage fees, must be signed by the Director, Chief Accountant, cashier, the payer or the recipient in accordance with the accounting regulations of the law.
III. IMPLEMENTATION 1. This circular has the effect after 15 days from the date The report.
2. Repeal of Section VI, part B of the circular No. 107/2003/TTLT-BTC-BLDTBXH on 07/11/2003 of the joint Ministry of finance-labor-invalids and social guidance financial regimes for employees and businesses put the Vietnam workers go to work overseas has a time limit as stipulated in Decree No. 81/2003/ND-CP on 17/7/2003 of key Government detailing and guiding the implementation of The labor law of Vietnam laborers working abroad.
3. Labor export businesses and laborers working abroad are responsible to comply with the provisions of this circular.
4. in the implementation process, if there are obstacles suggest business, personal reflections on the Ministry of finance, Ministry of labor, invalids and Social Affairs to study the resolution./.