Accordingly, regarding salary management for single-member limited liability companies in which the parent company - Military Industry - Telecommunications Group holds 100% of charter capital, the Decree adds the following provisions:
For a newly established company or a previously established company that has just resumed operations, the company's actual salary fund is determined as follows:
From the time of new establishment or resumption of operation until the end of the fiscal year immediately following the year of establishment or resumption of operation, the actual salary fund is determined on the basis of the average actual number of employees and the average salary level determined by the company to ensure general correlation within the Group.
After the above-mentioned period, the annual salary fund is determined based on the average number of actual employees and the average salary level calculated according to the labor productivity and profit targets compared to the previous year according to the principles specified in Clause 3 and Clause 4, Article 6 of Decree No. 121/2016/ND-CP.
In case the company is at a loss, the average salary used to calculate the salary fund is determined by the average salary in the labor contract for employees working under a labor contract, salary according to rank, level, salary allowance for officers, professional soldiers, workers, defense officials and salary for holidays, Tet, paid leave, additional salary for working at night, overtime according to the provisions of the Labor Code.
In case the company reduces losses compared to the previous year, before implementing, the company will base on the level of loss reduction to determine the average salary level, report to the parent company - Military Industry - Telecommunications Group for comments, ensuring the general correlation within the Group.
When determining the salary fund to be implemented according to the above regulations, the company must ensure: completing the national defense and security tasks assigned by the Party and the State; paying the state budget according to the provisions of law and reporting to the parent company - Military Industry - Telecommunications Group for comments before implementation.
Source: https://kinhtedothi.vn/viettel-co-co-che-thi-diem-tien-luong-moi.html
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