Disabled people are those who have one or more body parts or functional impairments which are manifested in the form of disability, which makes it difficult for labor, living and learning. The State sponsors the right to labor and creates jobs for disabled workers, has policies to encourage and give incentives to employers to create jobs and to accept workers with disabilities to work in Vietnam.

1. How Law Regulates Employing People with
Disabilities in Vietnam?
Disabled people are those who have one or more body parts or functional impairments
which are manifested in the form of disability, which makes it difficult for labor, living
and learning. The State sponsors the right to labor and creates jobs for disabled workers,
has policies to encourage and give incentives to employers to create jobs and to
accept workers with disabilities to work in Vietnam.
Labour Dispute Law Firm in Vietnam
The disabled people are inherently disadvantaged compared to other ordinary people, so
to compensate for the unfortunate disabled people, the government has established
mechanisms and policies for disabled employees and enterprises employing disabled
laborers, being regulated in the law as following.
Corporate Income Tax
The company will enjoy corporate income tax exemption for income from goods and
services of enterprises with an average number of disabled employees in the year
accounts for 30% or more of the total labor of the enterprise.

2. Financial Support to Improve Work Conditions
Enterprises are provided with financial support to improve working conditions and
environment for disabled workers, the support level is based on the proportion of people
with stable employment at production and business establishments. The President of the
provincial People’s Committee decides the level of funding to support the improvement
of working conditions and environment for production and business establishments
employing 30% or more of the disabled employees.
Land, Ground, Water Surface Rentals
Enterprises are exempted from land rents, ground and water surface rents for land,
ground and water surface in service of production and business activities for production
and business establishments employing 70% or more of their disabled employee.
Enterprises are entitled to a 50% reduction of land rents, grounds and water surface for
production and business activities for production and business establishments employing
from 30% to less than 70% of laborers are disabled employees. During the period of
exemption or reduction of land rents, premises, water surface, business and production
establishments must not convert, transfer, donate, give or lease land use rights, ground
and water surface and must not mortgage, pledge, guarantee, contribute capital in, joint
venture with land use rights, ground and water surfaces in accordance with the Law on
land.
Loan Support
The enterprises which have disabled employees may borrow capital from the national
fund for employment when meeting conditions such as: having feasible capital borrowing
projects competitions in the locality, in line with business and production lines, attracting
more workers to work stably; loan project with certification of the competent agency,
organization where the project is implemented; secured loan.
Besides, the enterprises which have disabled employers have to follow a number of
requirements. i) do not distinguish between disabled workers and other workers. The
violation of such would be sanctioned from 3 – 5 million VND; ii) ensure that the labor
conditions are suitable for people with disabilities, specific businesses must ensure the
labor conditions, labor tools, occupational safety, hygiene and labor appropriate for
people with disabilities and regularly take care of their health by organizing periodic
health check at least 06 months/time; must consult with the defective labor when
deciding on the policy relating to them. The violations of such activities will be fined
from 1 – 15 million VND; iii) do not use disabled workers who have reduced labor
capacity from 51% or more to overtime, working at night, doing heavy, malicious,
dangerous or exposed work with hazardous substances. In the event of a breach of such
regulations, the enterprise will be fined from 1 – 15 million VND; iv) arranged for
workers with disabilities who are allowed to take leave for 14 days for disabled workers
with full 12 working months.

3. The above provisions are the basic labour regulations applicable to enterprises employing
disabled workers. While there are benefits, there are also challenges in terms of labour
regulations compliance. Consulting with labour lawyers would be needed to help the
employer complying including drafting labour contract, drafting internal labour
regulations, terminating the employment relationship to best manage the work force in
the most effective ways. From the management point of view, the employers need to
understand, and be aware of the policies that the state offers for their business as well as
the obligations that the business needs to do for disabled workers to utilize and follow.
ANT Lawyers is a law firm in Vietnam located in the business centers of Hanoi, Danang,
Ho Chi Minh city. We provide convenient access to our clients. Please contact
our Dispute lawyers in Vietnam for advice via email ant@antlawyers.vn or call our office
at +84 28 730 86 529.