Wages in the Enterprise

Author(s)

Ngoc Anh Nguyen , Thi Thanh Hoa Nguyen , Thi Hoan Nguyen ,

Download Full PDF Pages: 378-390 | Views: 458 | Downloads: 153 | DOI: 10.5281/zenodo.4991403

Volume 9 - October 2020 (10)

Abstract

The goal of this article is to give an overview on salary work and salary policies of businesses. Since then, the study evaluates the factors affecting the effectiveness of the salary work of enterprises. We conduct a qualitative assessment of the factors that affect the salary work of the business. Salary work is a very important task of the accountant to ensure the satisfaction and long-term commitment of employees to ensure the sustainable development of the business.

Keywords

Salary, salary policies

References

                   i.            Ministry of Labor, Invalids and Social Affairs (2015), Circular No. 17/2015 / TT-BLDTBXH dated 22/4/2015 on guiding the building up of salary scale, payroll, salary allowance and salary change to employees in state-owned one-member limited liability companies.

      ii.            Ministry of Labor, Invalids and Social Affairs (2015), Circular No. 47/2015 / TT- BLDTBXH dated November 16, 2015 on guiding the implementation of a number of articles on labor contracts, labor discipline, material responsibility of the Government's Decree No. 05/2015 / ND-CP dated January 12, 2015, detailing and guiding the implementation of a number of contents of the Labor Code.

    iii.            Ministry of Labor, Invalids and Social Affairs (2016), Circular No. 26/2016 / TT- BLDTBXH dated September 1, 2016 on guiding the implementation of labor management, salary and bonus for employees working in a one-member limited liability company with 100% charter capital owned by the State.

     iv.            Ministry of Labor, Invalids and Social Affairs (2016), Circular 27/2016 / TT- BLDTBXH dated September 1, 2016 guiding the implementation of the salary, remuneration and bonus regime for managers one member limited liability companies with 100% charter capital held by the State.

       v.            Ministry of Labor, Invalids and Social Affairs (2016), Circular 28/2016 / TT- BLDTBXH dated September 1, 2016 guiding the implementation of regulations on labor, wages, remuneration and bonuses for companies with controlling shares or contributed capital of the State.

     vi.            Ministry of Labor, Invalids and Social Affairs with the Ministry of Finance (2005), Joint Circular No. 23/2005 / TTLT-BLDTBXH-BTC dated 31/8/2005 on guiding the salary ranking and ranking for city Specialized members of the Board of Directors, General Director, Directors, Deputy General Directors, Deputy Directors, Chief Accountant of State companies.

   vii.            Ministry of Defense (2016), Circular No. 147/2016 / TT-BQP dated September 21, 2016 and Circular No. 105/2018 / TT-BQP dated July 24, 2018 on the management of people hold titles and positions in state-owned enterprises managed by the Ministry of National Defense and representatives in joint-stock companies with state-owned contributed capital holding more than 50% of charter capital appointed by the Ministry of National Defense to represent.

 viii.            Ministry of Defense (2016), Circular 170/2016 / TT-BQP dated 30/10/2016 on the provision of professional military rank corresponding to salary, promotion, promotion and demotion function in case of being disciplined for lowering salary rank; the order, procedures and competence to decide on professional soldiers and defense officers.

     ix.            Government of the Socialist Republic of Vietnam (2004), Decree No. 204/2004 / ND-CP dated 14/12/2004 on the salary regime for cadres, civil servants, public employees and armed forces.

       x.            The Government of the Socialist Republic of Vietnam (2013), Decree No. 17/2013 / ND-CP dated February 19, 2013 amending and supplementing a number of articles of Decree No. 204/2004 / ND-CP dated December 14 / 2004.

     xi.            The Government of the Socialist Republic of Vietnam (2013), Decree No. 49/2013 / ND-CP dated May 14, 2013 detailing the implementation of a number of articles of the Labor Code regarding wages.

   xii.            The Government of the Socialist Republic of Vietnam (2016), Decree No. 52/2016 / ND-CP dated June 13, 2016 regulating the salary, remuneration, and bonuses for managers of limited liability companies. members whose 100% charter capital is held by the State.

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