CONSIDERING THE OBSERVANCE OF LAWS AND REGULATIONS IN THE AUDIT OF FINANCIAL REPORTS

CONSIDERING THE OBSERVANCE OF LAWS AND REGULATIONS IN THE AUDIT OF FINANCIAL REPORTS   GENERAL PROVISIONS 01. This standard aims to prescribe the basic principles and procedures and guide ways of applying the basic principles and procedures related to the auditors and auditing companies when considering the observance of laws and regulations by the audited units in the process of auditing the financial reports. 02. When drawing up plans and carrying out procedures for audit, when evaluating the results and making reports on [...]

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AMENDING, SUPPLEMENTING, TERMINATING LABOR CONTRACT

AMENDING, SUPPLEMENTING, TERMINATING LABOR CONTRACT Amending and supplementing labor contract 1. During the performance of labor contract, the party that demands to amend and supplement the labor contract must notify to the other party in advance at least 3 working days of the contents being amended and supplemented. 2. If the agreement is reached, the amendment and supplement of the labor contract must be carried out by concluding the labor contract annex or concluding the new labor contract. 3. If the agreement on [...]

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LABOR CONTRACT PERFORMANCE

LABOR CONTRACT PERFORMANCE Doing works under the labor contract The work under the labor contract must be done by the employee that concluded the labor contract. The working location must comply with the labor contract or other agreements between both parties. Transferring employees to do other works than in the labor contract 1. Upon sudden difficulties from natural disasters, fire, epidemics, from the implementation of preventive and remedial measures for occupational accidents and occupational illness, from electricity or water supply system malfunctions, or [...]

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HOLIDAY LEAVE, PERSONAL LEAVE AND LEAVE WITHOUT PAY

HOLIDAY LEAVE, PERSONAL LEAVE AND LEAVE WITHOUT PAY Holiday and Tet leave 1. An employee shall be entitled to have days off fully paid on the following public holidays: a) Calendar New Year Holiday: one day (the first day of January of each calendar year); b) Lunar New Year Holidays: Five days c) Victory Day: 01 day (the 30th of April of each calendar year); d) International Labor Day: one day (the first day of May of each calendar year); dd) National Day: 01 day (the [...]

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LABOR CONTRACT CONCLUSION

LABOR CONTRACT CONCLUSION Labor contract A labor contract is an agreement between the employee and the employer on the paid job, the work conditions, the rights and obligations of each party in the labor relation. Form of labor contracts 1. A labor contract must be concluded in writing and made into 02 copies, the employee shall keep 01 copy, the employer shall keep 01 copy, except for the case prescribed in Clause 2 this Article. 2. For temporary jobs with terms under 03 months, [...]

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WORKING HOURS

WORKING HOURS Normal working hours 1. Working hours shall not exceed 08 hours per day or forty eight (48) hours per week. 2. The employer shall have the right to determine the working hours on a daily or a weekly basis; in case of weekly basis, the normal working hours shall not exceed 10 hours/1 day, but not exceed 48 hours/1 week The State encourages the employer to implement the 40-hour working week. 3. The working hours shall not exceed 06 hours in 01 [...]

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EMPLOYMENTS

EMPLOYMENTS Employments and employment creation. 1. Employments are activities that generate incomes that the law does not prohibit 2. The State, the employers and the society are responsible to create employments and ensure that everyone capable of working is offered employment possibilities. The right to work of employees 1. The employee is entitled to work for any employer at any place that the law does not prohibit. 2. The employee may directly contact the employee or via the employment services to seek employment towards their [...]

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SALARY

SALARY Salary 1. Salary is an amount that the employer pays to the employee for the performance of work as agreed. The salary includes the salary rate based on the work or the title, salary allowance and other additions The salary rate of the employee must not be lower than the minimal salary rate as prescribed by the Government. 2. The salary paid to the employee is based on the labor productivity and work quality. 3. The employer must guarantee to pay equally without the [...]

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Rights and duties of employees

Rights and duties of employees 1. The employees are entitled to: a) Work, independently select works, vocations, get vocational training and improvement without discrimination; b) Receive salaries consistently with the vocational skills and grade on the basis of the agreement with the employer; receive work protection, work in safe and hygienic conditions; take official leave, paid annual leave and enjoy collective benefits; c) Establish, join and participate in activities of the Union, professional organizations and other organizations as prescribed by law; request and [...]

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ENTERPRISE COLLECTIVE LABOR AGREEMENT

ENTERPRISE COLLECTIVE LABOR AGREEMENT Signing of the enterprise collective labor agreement 1. The person signing the enterprise collective labor agreement is regulated as follows: a) The labor collective party is the representative of labor collective at the grassroots level; b) The employer party is the employer or the employer’s representative. 2. The enterprise shall make the collective labor agreement into 05 copies, in which: a) Each signing party keeps 01 copy; b) 01 copy is sent to the state agency as prescribed in Article 75 of [...]

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