Leave expenses for salaries, bonuses, ,… for employees who are deductible enterprise expenses when calculating corporate income tax, it is necessary to specify the CONDITIONS and LEVELS OF ENJOYED IN the Enterprise's Salary Regulation.
The following is the latest 2020 salary regulation form for your reference:
|WACONTRE COMPANY||SOCIALIST REPUBLIC OF VIETNAM|
|No. 01/QD-WT||Independence – Freedom – Happiness|
|Hanoi, October 20, 2020|
(v/v: Regulations on salary and regime for wacontre's employees)
Article 1: Subjects of application
– All cadres, employees and employees working under labor contracts at Wacontre Company.
Article 2: Purpose:
– Provide for the payment of bonuses and bonuses in order to encourage employees to work, complete their jobs well and make important contributions to the completion of the company's production and business plans.
– Ensure that the basic living level of officials and employees is met so that everyone can work with peace of mind.
– Comply with the labor law on bonuses and other welfare benefits for employees.
Article 3: Pursuant to:
– Pursuant to the Law on Work No. 38/2013/QH13.
– Pursuant to the Labor Code No. 10/2012/QH13.
– Pursuant to the Law on Enterprises No. 68/2014/QH13.
– Pursuant to Decree No. 141/2017/ND-CP.
– Based on the organization and operation charter of Wacontre Company
– Based on the minutes of the Meeting of the Board of Directors on October 20, 2020 on the passing of the regulations on payment of salaries and bonuses of the company.
Article 4: Principles for calculating salary
– The level of salary, subsidies and supports will depend on the overall production and business results of the Company and the level of contribution of each individual on the principle of doing what job, what position is paid according to that job, that position, doing a lot of benefits, doing less. When an employee changes his/her job or position, he/she is entitled to a salary according to the new job's salary.
– As production and business results increase, the bonuses and bonuses of employees also increase according to the actual efficiency of the salary fund signed by the Board of Directors.
Article 5: Classification of wages
– Main salary: is the salary paid to employees working under normal working conditions, ensuring sufficient normal working hours in the month and completing the agreed work. The main salary shall comply with Decree 90/2019/ND-CP on regional minimum wage and specified in the labor contract.
– Salary by product: is the salary based on the quantity and quality of products that employees make.
– Salary: is the salary based on the contract of the enterprise with the employee, on which clearly shows: Work content, working time, salary,…
– Trial salary: 85% of the salary of that job.
Article 6: Other subsidies, subsidies and supports
– In addition to the salary, the employees themselves also receive other subsidies, subsidies and supports specific to each title as follows:
– The liability surcharge will apply to individuals with the title of Head of Department or higher.
– Lunch, telephone and gasoline surcharge will be applied to all employees who sign labor contracts for 03 months or more as follows:
|director||5.000.000||730.000||1 million||1 million|
|Sales Manager||3.5 million||680.000||800,000||500,000|
|AccountantsSying StaffSynthe fund||650.000||600.000||400.000|
|Office WorkersSymanSy staffMany personnel||600.000||500,000||200.000|
Note:The above types of benefits will be calculated according to the actual working day.
Article 7: How to calculate salary:
1. How to calculate the main food received:
– Based on the monthly timesheet, the personnel calculates the main salary as follows:
|Food received =||Main salary + Anxed (if any)||x Number of working days|
Note:According to Circular 47/2015 / TT-BLDTBXH, "The daily salary paid for a working day is determined on the basis of monthly salary divided by the number of normal working days in the month as prescribed by law selected by the enterprise, but must not exceed 26 days".
2. Overtime pay is calculated as follows:
– Overtime pay on a regular day = Food paid by hour x 150% x Overtime hours.
– Overtime pay on weekly holidays (Sundays) = Food wages paid in hours X 200% X Overtime hours
– Overtime pay on public holidays = Food paid by hour X 300% X Overtime hours.
Article 8: Salary payment term:
The company will pay once on the 10th of every month. If the 10th of every month coincides with a holiday or holiday, it can be paid on the adjacent business day before or after.
Article 9: Salary raise consideration regime:
1. Regarding the salary raise regime: Every year, the company's leaders consider raising the salary for employees once every January.
2. Term and subjects eligible for salary raise consideration: Employees have full term of one year enjoyed at one salary (from the date of consideration of the next salary with the date of consideration for new salary) with the condition of completing the assigned tasks well and not violating the Labor Regulations , not to be disciplined in the form of written reprimand or higher. If there is a violation of the rules, they shall not be considered for salary raise. The following year was put back into consideration for salary raise but on the condition that labor discipline is not re-offended.
3. Procedures for salary raise: The HCNS department synthesizes the list of officers and employees who have full term of salary raise according to the list sent by the departments, and then submit it to the Board of Directors of the Company for consideration and approval. When approved, the company will hold a meeting to invite employees who are considered for salary raise to announce the results and award the Decision on salary raise.
4. The salary increase of each salary level is from 5% to 10% of the current salary of employees depending on the business results of the company in the year. This level will be based on the payroll scale that the company has registered with the Department of Labour, Invalids and Social Affairs.
Article 10: Bonus and other benefits:
1. Public holidays will be entitled to the same salary
A. Employees are entitled to leave work while still enjoying their salaries on the following holidays:
– New Year's Day 01 day
– Lunar New Year 05 days;
– Victory Day 01 day
– International Labor Day 01 day
– National Day 01 day
– Hung Kings Day 01 day
B. Employees who leave their own jobs but are still entitled to the same salary in the following cases:
– Marriage: 03 days off;
– Married child: 01 day off;
– Natural parents, parents-in-law or parents-in-law die; wife dies or husband dies; Child dies: 03 days off.
2. Support filial piety, joy, natural disasters, enemies, accidents, sicknesses, diseases
A. Level of support to understand and rejoice with yourself and your family:
– Self: VND 1,000,000/person/time.
– Spouse, natural parents, parents-in-law or parents-in-law, siblings: VND 500,000/person/time.
B. Levels of support for natural disasters, enemies, accidents, sicknesses, diseases
– Myself: 500,000 VND / 1 person / 1 time.
– Spouse, natural parents, parents-in-law or parents-in-law, siblings: VND 200,000/person/time
3. Travel and vacation support
– Annually, the company will base on the results of business activities, the Director will make a specific decision on the time, place, cost of travel and vacation.
4. Supporting training tuition fees:
– When there are jobs or titles that require employees to go to school to meet working conditions, such tuition will be paid by the company.
– The tuition fee will be based on the actual invoices and documents of each course.
5. Year-end bonuses:
– Based on the results of production and business activities, if the company has profits, it will deduct from that profit to reward employees with bonuses depending on the profit per year.
– The specific bonus level of each employee will depend on the contribution of that employee to the development of the company.
– Every year, the Director will decide in writing the level of change with each employee.
6. Bonus for employees' birthdays, holidays 8/3, 30/4 and 1/5, International Children's Day 1/6, National Day 2/9, Mid-Autumn Festival, New Year:
– The bonus amount is from VND 200,000 to VND 500,000 depending on the business efficiency and contribution of employees.
– The director shall decide in writing the level of exchange with each employee at the time of bonus.
7. Seniority Bonus:
– Employees with working seniority of 2 years or more will be rewarded with seniority.
Seniority bonus = number of months of seniority x seniority amount in a month.
+ Seniority amount 1 month: Will be calculated according to the business results of the enterprise and the dedication level of each employee. The specific annual bonus will be decided in writing by the Director at the end of the lunar year.
8. Revenue-winning bonuses:
– At the end of each calendar year, sales staff who achieve revenue assigned by the Board of Directors will be rewarded with an additional 2% of the total revenue achieved by that employee.
– At the end of the year if the Sales Department is assigned by the Director, it will be rewarded with an additional 5% of the total revenue achieved by the Department.
9. Working expenses:
– If you return home from work during the day, you will be supported: 200,000 VND / 1 day / person
– If you go for 2 days or more, the support level will be as follows:
+ If going to neighboring provinces such as Ha Nam, Ninh Binh, Hai Phong, Thai Nguyen, support level: 300,000 VND / day
+ If going to Da Nang city, the support level: 400,000 VND / day
+ If going to Ho Chi Minh City, the support level: 500,000 VND / day.
Note:This is the level of work for food support, personal activities, travel in that area. Other expenses such as air tickets, trains, motels, hotels, employees must take invoices and documents for the Company to pay.
The above is the content of the regulations on payment of salaries, bonuses, sub-bonuses – subsidies applicable to all employees of the Company, effective from the date of issuance. Assign the Head of Human Rights Administration and Chief Accountant to implement. In the course of implementation there are problems, which will be studied and adjusted accordingly.
|Place of recipient:||director|
|– Departments of the Company – All officers, employees – Save VT||(Signed, stamped)|