Under Ministry of Labor, War Invalids and Social Affairs Circular No. 40/2009/TT-LDTBXH of December 3, guiding the method of counting the number of laborers regularly employed by enterprises under Government Decree No. 108/2006/ND-CP of September 22, 2006, guiding a number of articles of the Investment Law, these laborers include those employed under labor contracts of a term of 3 months or more, those on a paid leave covered by social insurance, managerial officers and specialized cadres of Party and socio-political organizations, whose daily working time is recorded in their employers’ work-time sheets.
Specifically, the number of laborers regularly employed by an enterprise in a year is equal to the total number of its regular employees in all months of its practical operation in that year divided by the number of these months.-