Do You Employ Lots of Females?

Ho Chi Minh 4428

Do you employ lots of females?

The government is moving to make the workplace female friendly. If you employ lots of females this recent new law may interest you.

On 1 October 2015 the Government issued Decree No. 85/2015/ND-CP detailing a number of articles of the Labour Code regarding policies applicable to the female employees and Employers employing female employees.

If you have any questions, do not hesitate to contact HR2B Staff Outsourcing in Vietnam

Equality of Opportunity.

1. Women's right to work on a basis of equality with men.

2. Employers are responsible to ensure equality of men and women, but the decree does not spell out how.

Health Check

3. During their annual health check, female employees must be given a specialized gynaecological examination in accordance with the list issued by the Ministry of Health.


4. Female employee is entitled to 30 minutes / day break during menstruation, minimum three days per month without salary deduction.

New Mother

5. Female employee with child under 12 months is entitled to a 60-minute break / day to feed baby and store breast milk without salary deduction.

6. Employer must establish a room for extracting and storing breast milk, appropriate for the actual conditions at the working location, and consistent with the requirements of the female employees and the capability of the employer.

7. Employers are encouraged to create favourable conditions for female employees nursing children of 12 months or older to be able to extract and store breast milk at working locations. Employers should reach agreement with their employees on the duration of rest breaks.

8. Employers are encouraged to arrange and/or construct crèches and kindergartens.

Complicated Pregnancy?

9. Female employee has the right to unilaterally terminate or postpone labor contract if they are pregnant and have a medical certificate from a doctor recommending rest during pregnancy. The actual duration is negotiated by each case but cannot be less than the medical notice.

Tax Deductions

10. Employers are entitled to a reduction of corporate income tax (CIT) in accordance with the law on CIT (see below).

11. Additional expenses paid to female employees are permitted to be included in deductible expenses when determining taxable income for corporate income tax purposes in accordance with regulations of the Ministry of Finance. (see below)

Examples of Relevant Laws

A. (Circular No. 78/2014/TT-BTC dated 18 June 2014 guiding the implementation of Decree No. 218/2013/ND-CP dated 26 December 2013 detailing and guiding the implementation of the CIT law ("Circular 78”); and

B. Circular No. 96/2015/TT-BTC guiding the changes set out in Decree No. 12/2015/ND-CP dated 12 February 2015 and amending some articles of Circular 78, Circular No.119/2014/TT-BTC dated 25 August 2014 and

C. Circular No. 151/2014/TT-BTC dated 10 October 2014 ("Circular 96”).

Examples of Allowable Expenses

1. Expenses for vocational retraining for female employees in case their current jobs are no longer suitable and they need to switch to other jobs according to the development planning of enterprises. These expenses include training fees (if any) + the difference in salary grade (guaranteeing 100% salary for trainees).

2. Salaries and allowances (if any) for teachers in crèches and kindergartens organized and managed by enterprises.

3. Expenses for extra medical check-up in the year, such as examination of occupational, chronic and gynecological diseases for female employees.

4. Allowances for female employees after the first- or second-time birth.


This new law goes some way to help improve the workplace for female employees, however women still have a long way to go in Viet Nam for workplace equality as we know it in developed countries


To Mr Dang The Duc of Indochine Counsel for providing law examples.

Thanks to Allens for the English translation of the Decree.

This information is presented as general business background information and is not a substitute for professional legal, tax or accounting advice.

Further Information

Decree 85 can be see under following link:

Vietnamese version
English version

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