LAND RENT EXEMPTION AND REDUCTION FOR ENTERPRISES COMPRISING ETHNIC MINORITY EMPLOYEES
This is the content of the Circular No. 52/2013/TT-BTC dated May 03, 2013 guiding the support for organizations and units employing ethnic minority people in mountainous regions and specially disadvantaged areas according to the Prime Minister’s Decision No. 42/2012/QD-TTg of October 8, 2012.
Accordingly, state-owned one-member agriculture, forestry and fisheries limited liability companies; special-use forest management boards and protection forest management boards; cooperatives and non-state enterprises including foreign-invested ones with between 30% and under 50% of ethnic minority employees of the total number of their regular employees may enjoy 50% reduction in land rent in the year for the units’ leased land areas under the land law and with over 50% of ethnic minority employees of the total number of their regular employees may enjoy exemption from land rent in the year for the units’ leased land areas under the land law. Besides, the state budget shall pay, on behalf of employing units, insurance premiums for each newly recruited or contracted ethnic minority employee for a period of up to five years. At the same time, the state budget shall pay expenses for short-term vocational training at the maximum level of VND 3 million/person/course for unskilled ethnic minority employees who are eligible to work at employing units and must be trained according to employing units’ recruitment and training plans.
Also in accordance with this Circular, employing units may apply labor norms equaling to 80 percent of their general labor norms decided by competent agencies in assigning tasks or paying wages to ethnic minority employees. The state budget shall support the remaining 20% of general labor norms for up to five years for each employee working at the units;
This Circular takes effect on June 18, 2013, and replaces the Finance Ministry’s Circular No. 203/2011/TT-BTC of December 30, 2011.
