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CEDAW and the Law:
of women will be considered legitimate expenses. A regime of reporting must be observed by
such enterprises on the implementation of regimes and policies for female labourers as
required by MOLISA. 473
Second, the Circular on Women Labour elaborates further on the preferential policies in
favor of enterprises with high proportion of women, in particular relating to the policy of
granting low interest loans and non-refund package support from the National Fund for
Employment. 474 Also, the circular provides for the following items that are considered as extra
costs for the high employment of women and are the basis for tax reduction: (a) the 60-minute
break per day during the period of nursing a child aged under 12 months converted into money
equivalent; (b) a supplementary allowance to female labourers having children in the age
bracket for crèches and pre-school classes; (c) the purchase of equipment and appliances for
crèches and pre-school classes organized by the enterprise; (d) the 30-minute break for
sanitation of female labourers converted into money equivalent; (e) one hour of working time
less per day for pregnant women labourers up to the seventh month converted into money
equivalent; (f) the allowance to women labourers after childbirth; (g) hiring teachers to open a
crèche or pre-school class organized by the enterprise; (h) the purchase of additional labour
protection equipment (besides that under the common regime) to suit the working conditions
of female labourers; (i) building separate bathrooms and toilets for female labourers; (j)
organizing health checks for female labourers (periodically annually); and (k) organizing
anniversaries of women. 475
222
The Circular No. 79/1997/Tt-Btc Of November 6, 1997 Guiding The Implementation Of
Decree No. 23-Cp Of April 18, 1996 Of The Government Detailing And Guiding The
Implementation Of A Number Of Articles Of The Labour Code Regarding Specific Provisions
On Female Labourers (Circular on Female Labourers) elaborates further on Article 6 of the
Decree on Women Labourers that stipulates that enterprises are allowed to use part of their
total annual investment to improve the working conditions for female labourers. The Circular
on Female Laborers states that the maximum spending is 10 percent, if the total annual
investment is VND 500 million or more, but the spending amount must not exceed VND 500
million. 476 The maximum spending rate is 15 percent of the total annual investment, if the total
annual investment is below VND 500 million. 477 The circular lists items that are considered to
be necessary for the working conditions of female labourers: (a) installation of anti-heat
(cooling), noise-reducing or dust-absorbing systems; (b) building makeshift tents on
construction sites, farms and other open-air work places; (c) building women's fixed
bathrooms and toilets at workshops, factories or mobile ones at open-air work places; and (d)
building, repair and procurement of non-durable properties for nurseries and kindergartens of
enterprises. 478
473
Ibid., Article 12
474
Circular on Women Labour, Part V
475
Ibid., Part VI
476
Circular on Female Labourers, Paragraph 1.2
477
Ibid.
478
Ibid., Paragraph 1.3
Review of key legal documents and compliance with CEDAW