A reader with email address as nguyentrix @ xx asked: I had just established the company for 1 year. As far as I knew, the company must organize periodic health check for employees every year. How was the law regulated on periodic health examinations for employees? Lawyer Pham Thi Hang, YouMe Law Firm answers: Article 21 of the Law on Occupational Safety and Hygiene provides for the medical examination and treatment of occupational diseases for employees as follows: 1. Annually, an employer shall organize health check-ups at least once a year for employees; and health check-ups at least twice a year for employees doing heavy and harmful jobs and disabled, underage and elderly employees. 2. Beside regulations prescribed in Clause 1 of this Article, the employer shall organize obstetric checks for female employees, and occupational disease checks for employees who work in conditions with hazards of occupational diseases. 3. Before an employee is assigned works or taken another work that is more heavy, harmful or dangerous, or after a victim recovers from occupational accident or occupational disease and returns to work, the employer shall have them went for health check-ups, unless they have undergone decreased work capacity examinations conducted by a Medical Examination Council. 4. The employer shall organize health check-ups or occupational disease check-ups for employees at health facilities meeting professional and technical conditions. 5. The employer shall send the employee who is diagnosed as an occupational disease to a health facility meeting professional and technical conditions according to the treatment regimen of occupational diseases prescribed by the Minister of Health.
6. Costs of health check-ups, occupational disease check-ups, and treatment for occupational diseases for employees paid by employers as prescribed in Clause 1, 2 3 and 5 of this Article shall be recorded to deductible expenses when determining their taxable income as prescribed in Law on enterprise income tax and recorded to regular operating expenses applicable to administrative units without service provision.
Periodic health examination for employees is carried out in accordance with the law cited above.