According to the Circular, the level of benefits in kind in the form of standard daily allowances converted into cash is as follows:
- Level 1: 13.000 VND (increased by 3.000 VND);
- Level 2: 20.000 VND (increased by 5.000 VND);
- Level 3: 26.000 VND (increased by 6.000 VND);
- Level 4: 32.000 VND (increased by 7.000 VND);
Regarding workers eligible for the benefits in kind, the specific benefit-in-kind level for each profession or work, as prescribed in Appendix I of Circular No. 24/2022/TT-BLDTBXH, is applied according to their corresponding work time as follows:
- If workers work for at least 50% of the normal work time of a work day, they receive the whole standard allowance;
- If workers work for less than 50% of the normal work time of a working day, they receive half of the standard allowance;
- If workers work for extra time, the benefit-in-kind allowance shall be increased corresponding to the extra hours following the above principle.
Circular No. 24/2022/TT-BLDTBXH comes into force as of March 1, 2023 and replaces Circular No. 25/2013/TT-BLDTBXH dated October 18, 2013.
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