Thông tư 72/2016/TT-BTC

CIRCULAR

INSTRUCTIONS ON COLLECTION, PAYMENT, MANAGEMENT AND USE OF EMPLOYMENT AGENCY FEES

Pursuant to the Government’s Decree No. 57/2002/ND-CP dated June 03, 2002 detailing the implementation of the Ordinance on Fees and Charges;

Pursuant to the Government’s Decree No. 24/2006/ND-CP amending a number of articles of the Decree No. 57/2002/ND-CP;

Pursuant to the Decree No. 196/2013/ND-CP dated November 21, 2013 stipulating establishment and operation of employment agencies;

Pursuant to the Government’s Decree No. 03/2014/ND-CP dated January 16, 2014 detailing a number of articles of the Labor Code on Employment;

Pursuant to the Government’s Decree No. 52/2014/ND-CP dated May 23, 2014 stipulating requirements for issuance of operation licenses to employment agencies;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of director of the Tax Policy Department;

The Minister of Finance has promulgated the Circular providing instructions on collection, payment, management and use of employment agency fees as follows:

Article 1. Governing scope

1. Employment agency fees (herein ‘fees’) as instructed in this Circular shall be applicable for employment consulting services as prescribed in the Decree No. 196/2013/ND-CP dated November 21, 2013, Decree No. 52/2014/ND-CP.

2. Fees shall be paid by applicants or employers who need employment consulting services provided by employment agencies.

3. Employment agencies eligible for collecting fees as prescribed hereof include: Employment centers and job consulting firms;

Article 2. Level of fees

1. Level of fees shall be instructed in the Tariff of fees enclosed herewith.

2. Employment contract-based wages shall serve as foundations for determination of fees including rank, position-based wages, and region, position-based allowances (if any), not including overtime, bonus and other allowances.

3. Based on actual circumstances and local needs, employment agencies shall define level of fees appropriate for varied levels of applicants (manual workers, skilled workers, college or university-level workers...), areas where jobs are done (within or beyond provinces), number of applicants..., but not in excess of the level as prescribed in Clause 1, this Article.

Article 3. Collection, payment, management and use of fees

1. Collection and payment of fees:

a) To register for advice on employment, apprenticeship or policies related to labor relation, applicants shall pay fees the same way as consulting activities.

b) Fees shall be paid after applicants have received jobs.

c) Upon collection of fees, employment agencies shall issue receipts to fee payers as follows:

- For employment agencies as employment centers, the issue of receipts to fee payers shall be stipulated in regulations of the Ministry of Finance on issuance, management and use of tax prints.

- For employment agencies as job consulting firms, the issue of receipts to fee payers shall be stipulated in regulations of the Ministry of Finance on issuance, management and use of sales invoices.

2. Management and use of fees

a) For employment agencies as employment centers: The fees shall be the receipts belonging to the state budget and the employment center may use 100% of the fees for covering performance of employment consulting services.

b) For employment agencies as job consulting firms, the fees shall be the receipts outside the state budget. The fees collected shall be considered as revenue received by the firm. The firm has the right to manage and use the fees after taxes have been paid. Annually, the firm shall carry out final tax declaration for the collected fees with tax agencies according to applicable regulations.

Article 4. Implementation

1. This Circular takes effect between July 01, 2016 and December 31, 2016. As of January 01, 2017, employment service fees shall be changed to service prices.

2. This Circular supersedes the Joint Circular No. 95/2007/TTLT-BTC-BLDTBXH dated August 07, 2007 by the Ministry of Finance and Ministry of Labor, Invalids and Social Affairs providing instructions on employment agency fees.

3. Documents concerning collection, payment, management, use and public disclosure of employment agency fees not prescribed hereof shall be instructed in the Circular No. 63/2002/TT-BTC dated July 24, 2002; Circular No. 45/2006/TT-BTC dated May 25, 2006; the Ministry of Finance’s Circular No. 156/2013/TT-BTC dated November 06, 2013 providing instructions on implementation of a number of articles of the Law on Tax Administration, the Law on Amendments to a number of articles of the Law on Tax Administration and the Government’s Decree No. 83/2013/ND-CP dated July 22, 2013; the Ministry of Finance’s Circular No. 153/2012/TT-BTC dated September 17, 2012; Circular No. 39/2014/TT-BTC dated March 31, 2014, the Government’s Decree No. 04/2014/ND-CP dated January 17, 2014 and other amendments (if any).

4. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for instructions./.

TARIFF OF FEES

 (Enclosed with the Circular No. 72/2016/TT-BTC dated May 19, 2016)