Thông tư 180/2012/TT-BTC hướng dẫn xử lý tài chính về chi trợ cấp mất việc làm cho người lao động tại doanh nghiệp do Bộ trưởng Bộ Tài chính ban hành

CIRCULAR

GUIDING THE FINANCIAL SETTLEMENT OF REDUNDANCY PAYS GIVEN TO EMPLOYEES

Pursuant to the Labor Code dated June 23rd 1994, the Law on amending and supplementing a number of articles of the Labor Code dated April 02nd 2002; the Law on amending and supplementing a number of articles of the Labor Code dated November 19th , 2006;

Pursuant to the Labor Code dated June 18th 2012;

Pursuant to the Government's Decree No. 39/2003/NĐ-CP dated April 18th 2012 detailing the implementation of a number of articles of the Labor Code applicable to employments;

Pursuant to the Government's Decree No. 118/2008/NĐ-CP dated November 27th 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Government's Decree No. 122/2011/NĐ-CP dated December 27th 2012 amending and supplementing a number of articles of the Decree No. 124/2008/NĐ-CP dated December 11th 2008 detailing and guiding the implementation of a number of articles of the Law on Enterprise income tax;

At the proposal of the Director of the Department of Enterprise Finance

The Minister of Finance promulgates a Circular to guide the financial settlement of redundancy pays given to employees:

Article 1. Subjects of application and scope of regulation

1. This Circular guides the financial settlement of redundancy pays given to employees in the enterprise established and operated in patients as prescribed by law.

2. For the joint-venture enterprises established based on the Agreements signed between the Government of the Socialist Republic of Vietnam and another Government, if the provisions on redundancy pay in such agreements is inconsistent with this Circular, such Agreements shall apply.

Article 2. The bases for determining that the redundancy pay may be included in the expense

1. The redundancy pay given to employees when the enterprise changes its structure or technology as prescribed in Clause 1 Article 17 of the Labor Code 1994, Article 11 of the Government's Decree No. 39/2003/NĐ-CP dated April 18th 2003 detailing and guiding the implementation of a number of articles of the Labor Code applicable to employments.

2. The redundancy pay given to the employees that started to work on December 31st 2008 and earlier is calculated as guided in the Circular No.  39/2009/TT-BLĐTBXH dated November 18th 2009 of the Ministry of Labor, War Invalids and Social Affairs, guiding the implementation of Article 12 of the Government's Decree No. 39/2003/NĐ-CP dated April 18th 2003 detailing and guiding the implementation of a number of articles of the Labor Code applicable to employments.

3. When the Labor Code No. 10/2012/QH13 passed by the 8th National Assembly of the Socialist Republic of Vietnam in the 3rd session on June 18th 2012 takes effect, and the documents stated above are superseded, the redundancy pay is calculated as guided in the new documents.

Article 3. The financial settlement of redundancy pay and the balance of the provision fund for redundancy pay

1. When the expense on redundancy pay arises, the enterprise may include the redundancy pay given to employees as prescribed in this Circular to the enterprise management cost, and may deduct it when calculating the income subject to enterprise income tax.

In 2012, the enterprise may use the balance of the provision fund for redundancy pay created as prescribed in the Circular No. 82/2003/TT-BTC dated August 14th 2003 of the Ministry of Finance until December 31st 2011 (if any) to give redundancy pay to employees. If the provision fund for redundancy pay is not available or not sufficient to give redundancy pay to employees, the missing amount may be included to the enterprise management cost when making the annual financial statement, and may be deducted when calculating the income subject to enterprise income tax. When making the annual financial statement 2012, if the provision fund for redundancy pay is still positive (after giving the redundancy pay in 2012) the enterprise must record it as other incomes in 2012, and must not transfer it to the succeeding year.

2. When an enterprise changes its structure or technology and make a massive redundancy, if the enterprise suffer a loss after including the redundancy pay to the expense (excluding the amount of the provision fund for redundancy pay being given), then it may distribute the amount used for giving redundancy pay to employees to the enterprise management cost in the succeeding years. The distribution period must not exceed 3 years.

Article 4. Methods of recording redundancy pay given to employees

The methods of recording redundancy pay given to employees must comply with the regime for enterprise accounting promulgated together with the Decision No. 15/2006/QĐ-BTC dated March 20th 2006 of the Minister of Finance, and this Circular. In particular:

a. When giving redundancy pay to employees from the fund balance on December 31st 2011, write:

Liability - Account 351 – Fund of Redundancy pay

Asset - Account 111, 112,…

b. The redundancy pay given to employees in the fiscal year being recorded in the enterprise management cost:

 Liability - Account 642 – Enterprise management cost

Asset - Account 111, 112,…

If the amount of redundancy pay arising in the year is massive and the enterprise suffer a loss after including the redundancy pay to the expense, then it may distribute such amount to the enterprise management cost in the succeeding years. The distribution period must not exceed 3 years. And write:

 Liability -  Account 242 – Long-term prepaid expenses.

Asset - Account 111, 112,…

When distributing, write:

 Liability - Account 642 – Enterprise management cost

Asset - Account 242 – Long-term prepaid expenses.

d. The balance of the Provision fund for redundancy pay of the enterprise (if any) when making the annual financial statement 2012 recorded as other incomes:

 Liability - Account 351 – Fund of Redundancy pay

 Asset - Account 711 – Other incomes

Article 5. Effects

1. This Circular takes effect on December 10th 2012.

2. This Circular supersedes the Circular No. 82/2003/TT-BTC dated August 14th 2003 of the Ministry of Finance guiding the establishment, management, use, and accounting of the provision fund for redundancy pay.

3. Agencies and enterprises are recommended to send feedbacks on the difficulties arising during the course of implementation to the Ministry of Finance for consideration and settlement./.

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