Our Vietnam Legal Update #188 would lead you on 03 legal issues:
I. Guidelines on deploying the room for pressing and storing breast milk at the workplace
On 09 November 2021, the Ministry of Health issued Decision No. 5175/QD-BYT to give approval on the document named “Guidelines on deploying the room for pressing and storing breast milk at the workplace” (the “Guidelines”). Some notable contents are as follows:
- The Guidelines are the basis for the implementation of employers who employ female employees.
- The location of the room for pressing and storing breast milk must be no more than a 10-minute walk from the workplace of most female employees. All-female employees must be informed of the location of this room.
- The number of rooms for pressing and storing breast milk increases correspondingly to the number of female employees. Moreover, when the number of female employees is 1000 people or more, the installation of a room for pressing and storing breast milk is mandatory. Details of the number of rooms for pressing and storing breast milk according to the number of female employees are specified in the Guidelines.
- The criteria of the room for pressing and storing breast milk are divided into two levels, Basic and Full. Depending on actual capabilities and conditions, the workplaces where female employees work shall set up a room for pressing and storing breast milk at an appropriate level. Details of the criteria for the room to express and store breast milk are specified in the Guidelines.
- Based on the actual situation, the employers organize media activities and popularize the training for female employees working in the unit on the establishment and operation the room for pressing and storing breast milk. Details on the media activities and training are provided in the Guidelines.
- The employers must arrange a time for female employees to take alternate breaks for milk pressing. Based on specific conditions, the employers arrange the time so as not to affect the production; suitable for the use capacity of the pressing, storing breast milk room, avoiding overload; suitable for the biological needs of female employees in milk pressing.
- The management and operation of the room for pressing and storing breast milk are specified in the Guidelines.
- The operation of the room for pressing and storing breast milk must be reported monthly. In addition, the employer needs to monitor and collect feedback from female employees on the use of the room for pressing and storing breast milk.
II. Problems in handling administrative violations in case enterprises make false declarations compared to reality
The General Department of Customs has issued Official Letter No. 5200/TCHQ-PC dated 02 November 2021 on problems in handling administrative violations with the following contents:
- The administrative violations are acts at fault committed by individuals, organizations that breach the laws on State management, however, it is not a crime, and as regulated by law, must be administratively sanctioned.
- The sanction of administrative violations shall be based on the nature, seriousness, consequences of the violations, the subjects of violations, and the extenuating as well as aggravating circumstances. Administrative violations are only handled when such violations are regulated by the laws.
- In case, it is determined that an enterprise has made a false declaration of the origin of exported goods that are eligible for tax exemption or non-taxable, the sanctions specified in Article 8.3 of Decree No. 128 /2020/ND-CP dated 19 October 2020 of the Government on sanctioning of administrative violations in the field of customs shall be applied.
III. Determination of personal income tax (“PIT”) for employees working for foreign airlines
Hanoi Tax Department has issued Official Letter No. 44397/CTHN-TTHT dated 5 November 2021 on the determination of PIT for employees working for foreign airlines with the following contents:
- In case, the employees meet the requirements as regulated in Article 1.1 of Circular 111/2013/TT-BTC, he/she shall be determined as residents. Regarding the resident, taxable income is income generated within and outside the Vietnam territory, regardless of the place of income payment.
- For a resident who signs a labor contract of three months or more, the income paying organization or individual shall deduct tax according to the partially progressive tax schedule, even if the individual signs a contract for three months or more at many places as prescribed in Article 25.1.b of Circular No. 111/2013/TT-BTC.
- For a resident who does not sign a labor contract or signs a labor contract for less than three months with a total income of 2 million VND/time or more, the income paying organization or individual must withhold tax at the rate of 10% of income before paying to individuals as prescribed in Article 25.1.i of Circular No. 111/2013/TT-BTC.
Maybe you are interested in reading other Legal Update of BLawyers Vietnam: November 2021 (Part 2) | November 2021 (Part 1) | October 2021 (Part 5) | October 2021 (Part 4) | October 2021 (Part 3) | October 2021 (Part 2) | October 2021 (Part 1) September 2021 (Part 4) | September 2021 (Part 3) | September 2021 (Part 2) | September 2021 (Part 1)