REGULATIONS ON EXPENSES AND PAYMENT OF EXPENSES
- 1. REGULATIONS ON EXPENSES AND PAYMENT OF EXPENSES No.: HD-HC-08 Time of amendment: 01 Stage of issue: 02 Date of issue: Adjuster: Checker: Approver: I. PURPOSE. - To determine expenses for all staff who are currently working at Daian Manpower Company, on business trip domestically and overseas (if any). II. APPLICATION SCOPE. - These regulations are applied to all staff who are working at all factories and branches of Daian Manpower Company. - In some special cases, the regime of expenses and allowances may follow other regulations offered specifically by Board of General Directors at each period. III. DEFINITION. Expenses include regular and popular types of expenses as follows: 1. Travel costs are the amounts spent to buy flight ticket, train ticket, bus ticket, hire transportation and other eligible amounts for business trip. 2. Residence fee is the rent for hotels room, guesthouse (exclusive of hotels services) applied to business trip within 01 day or more, regardless of time on flight, train, and other means of transport on business trip. 3. Daily expenses is the fixed amounts for staff that are spent for daily activities during the trip. 4. Transaction cost is the amount used to receive partners and guests of the company. 5. Other costs is the amounts spent for fax, internet, work-related correspondence, print and copy of documents used for the trip. Page 1 of 8
- 2. IV. CONTENT. 1. GENERAL REGULATIONS. 4.1 It is necessary to use request form on long distance business trip (Form BM- 02/HC-05), with signature of person in charge of department and approval of General Director (or Director of department who is in charge of approval). The regime of expenses is only paid with full of valid papers such as bill, train ticket, and business trip confirmation letter and will be paid right after the trip is finished. In case of advance before business trip, it is required to undertake all procedures for advance payment for company accountant as regulated. 4.2 Cases which do not receive expenses following this regulation: a. Costs are covered by allowances included in salary or paid as salary. b. Personal leave during the business trip or period of residence at workplace but not for the purpose of business trip. c. Time at school, long-term and short-term training classes. Particular, days on which staff is assigned to reside in several other local areas or agencies will be considered in specific cases. d. For staff of departments in charge of working regularly at places outside province city in which company office is located that is ensured expenses in the trip, these cases will be considered to pay more allowances in salary depending on specific cases. e. Staff is divided into levels to determine scope of using business trip conditions as follows: LEVEL 1 2 3 4 Subject - Board of General Directors - Directors of Departments - Companys Guests. - Chief manager, Depute manager and similar positions Team leader and similar positions. - Staff , - Driv er (Table 1) 2. REGULATIONS ON REGIME OF DOMESTIC BUSINESS TRIP 2.1. Means of transport. Page 2 of 8
- 3. a. Staff on business trip can use company car; however, its hard to arrange other usable means of transport such as personal motorbike or public transports such as taxi, passenger car, train, plane depending on distance or emergency of the trip. In particular, depending on specific work requirements, using plane may be decided by competent Director of department. Common means of transport applied are in the following table 2: Means of transport Level 1 Level 2 Level 3 Level 4 Applied to 01 Companys small car Applied Unapplied Cashier receives and pays expenses 02 Hired small car and taxi Applied Unapplied Emergency 03 Berth-inclusive train Applied 04 High-quality passenger car Applied 05 Daily hired motorbike も00.000 単/day. Applied 06 Movement from home to station and vice versa (depending on real situation, motorbike taxi or taxi may be hired) Applied 07 Personal transport: - Petrol cost: γ/km. - Vehicle guarding fee: . 単/time. Applied Emergency (Table 2) b. Payment documents required: - For transports: Plane, taxi, train, high-quality passenger car, bus are valid tickets - Valid documents for payment of costs for hiring hotel room, small car, etc., are red invoices - Particularly, in terms of daily hired motorbike, motorbike taxi and other cases without red invoice, lessors receipt is required (must-have information: lessor, license plate, time, location, rental and signature) 2.2. Residence and daily activities pricing: Maximum in table 3 as follows: No. Residence and daily activities Duration of residence Level Level 1 Level 2 Level 3 Level 4 01 Overnight residence, day ... 単/day 単/day 単/day 単/day Page 3 of 8
- 4. outside fixed workplace: From to 単/day 単/day 単/day 単/day day The company rents accommodation or pays a specific amount based on plan for business trip at the time of implementation. 02 Daily expenses, outside fixed workplace: day ... 単/day ... 単/day ... 単/day ... 単/day From to ... 単/day ... 単/day ... 単/day ... 単/day day Director of Department considers and submits to General Director for approval based on requirements of each business trip. Calculated as follows: (Basic salary + Allowance) x 50% (Table 3) 2.3. Reception. - If the reception is beyond competence, the receptionist has to ask the Director for approval in advance using Request Form (Form BM-02/HC-05). In sudden cases, informing via telephone or email is acceptable, but after that, a supplementary request form should be submitted. Also, it is necessary to put in an estimate for costs and must be approved by General Director. The company will pay based on real spending money without exceeding estimated amount. - Driver who drives Director on business trip or to night parties (after 8 p.m) will receive .. dongs/ time (the driver will stay outside to guard the car and not participate in the parties); however, this will not be applied in long business trips. If the place of residence is located in the same area with fixed workplace, the company will reserve an allocated residence applying daily expenses regulated in Table 3. 3. REGULATIONS ON REGIME FOR BUSINESS TRIP. 3.1. When assigned to work overseas, individual has to minimize spending, choose accommodation nearby workplace to save travel costs. Casual dining. 3.2. Each individual will receive USD of spending money within 01 day. The other costs in work schedule will be paid based on real spending, including train ticket, flight ticket, hotel room rental, food expenses and so on. 4. APPROVAL AND VALIDITY. 4.1. The costs excluded from this regulation must be approved by General Director or authorized person. All costs against this regulation will be considered invalid and the payer is responsible for payment and the approver takes responsibility for compensation. Page 4 of 8
- 5. 4.2. This regulation will be applied from July 01 st , 2011. The issued documents about working regime which have the dissimilar content will be invalid. V. ANNEX/FORMS. 1. Request form BM: 02/HC-05 2. Business trip form BM: 03/HC-05 Page 5 of 8
- 6. PHIEU E XUAT (REQUEST FORM) No.: BM-02/HC-05 Time of amendment: 01 Date of issue: 01/01/2011 Nga淡y (Date): _________________________ Nha但n vie但n (Employee): _______________________ MSNV (Employee code): ______________________ Ch旦湛c vu誰 (Position): __________________________ Pho淡ng ban (Department): _____________________ K鱈nh 単e xua叩t la探nh 単a誰o duye辰t (Please kindly consider the following request): ________________________________________________________________________________________ ________________________________________________________________________________________ ________________________________________________________________________________________ ________________________________________________________________________________________ Ly湛 do 単e xua叩t (Reason for request): ________________________________________________________________________________________ ________________________________________________________________________________________ Ye但u cau b担短i (Requested by): Xem xe湛t b担短i (Checked by): Xe湛t duye辰t b担短i (Approved by): Page 6 of 8
- 7. EXPENSES STATEMENT No.: BM-04/HC-05 Time of amendment: 00 Date of issue: 01/07/2011 (Full name (Job title): (Dept.) No. Content Unit Price Quantity Cost Inclusion price Note 1 Hotel room rental Night 2 Taxi fare .... 3 Daily expenses regulated Day Maker Chief of Department Approved by Director of Department Page 7 of 8
- 8. BUSINESS TRIP FORM) Month ___/ 20_ No.: BM-03/HC-05 Time of amendment: 01 Date of issue: 01/01/2011 Employees full name:______________________________________ Employee Code:____________ Department: _________________________ Made by: Page 8 of 8 (JOB DESCRIPTION) CONFIMRATION(Beginning) (End) Weekdays Sunday