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- 27 / 01 / 2019 -
Guiding the management of labor, wages, remuneration and bonuses for credit guarantee funds for small and medium enterprises for employees

On January 21, 2019, the Ministry of Labor, War Invalids and Social Affairs issued Circular No. 04/2019/TT-BLDTBXH guiding the management of labor, wages, remuneration and bonuses for the Fund. credit for small and medium enterprises. This Circular takes effect from March 8, 2019.
Accordingly, Circular No. 04/2019/TT-BLĐTBXH stipulates some outstanding contents related to the Guidance on the management of labor, salary, remuneration, and bonuses for credit guarantee funds for Small and medium enterprises for employees, specifically:
Regarding the salary scale, payroll and salary allowance, the credit guarantee fund are built based on the provisions in:
1. Article 93 of the 2012 Labor Code;
2. Decree No. 49/2013 / ND-CP dated May 14, 2013, of the Government;
3. Circular No. 17/2015 / TT-BLĐTBXH dated April 22, 2015, of the Ministry of Labor, War Invalids and Social Affairs.
Related to labor management, determination of salary fund, the advance of salary fund, distribution of salaries and bonuses.
1. Credit guarantee funds shall perform labor management, determine plan salary funds, wage funds for implementation, advance and distribution of salaries and bonuses to laborers according to the provisions of Section 2; Articles 9, 10, 13, Section 3 and Section 4 of Circular No. 26/2016 / TT-BLĐTBXH dated September 1, 2016 of the Ministry of Labor, War Invalids and Social Affairs
2. At the same time, when determining the average wage level, the average wage level for calculating the plan salary fund and wage fund shall be based on Article 9 and Article 14 of Circular No. 26 / 2016 / TT-BLĐTBXH, the profit target (planned profit, realized profit in the year and implementation profit of the previous year) is calculated by the difference between the total income and the total expenditure charge (hereinafter referred to as the revenue-expenditure difference) of the Credit Guarantee Fund.
Thus, the Circular 04/2019 / TT-BLĐTBXH issued has shown the State’s interest in enterprises in managing labor, wages, remuneration and bonuses for the Guarantee Fund. credit, clearly identify the financial management mechanism in the enterprise, thereby maximizing the rights and interests of workers, enhancing democracy and transparency in the operation of enterprises.

Order of determining the cost of mineral potential assessment