The objects of application of the regime of mid-shift meal are workers and public servants who are working under labor contracts stipulated in Article 27 of the Labor Code at State Enterprises, comprising:

- State enterprises engaged in production and business activities and public utility services under the Law on State enterprises;

- Organizations and units belonging to administrative, non-business, Party, mass organizations and mass associations that are allowed to operate and engage in production, business and service activities and that are self-reliant financially;

- Stock companies with more than 50% of their total fund coming from the State or contributed by State enterprises under the Corporate Law and Decree No. 28/CP of May 7, 1996 of the Government.

The mid-shift meal regime stipulated in this Circular shall not apply to laborers at enterprises working in special branches and trades which are applying the regime of quantitative mid-shift meal stipulated in Decision No. 611/TTg of September 24, 1996 of the Prime Minister and the Joint Circular No. 06/LB-TT of February 28, 1997 of the Ministry of Labor, War Invalids and Social Affairs and the Ministry of Finance guiding the implementation of the above Decision, and laborers of the Vietnam General Oil and Gas Corporation working for foreign oil and gas contractors during working days on sea enjoying the regime stipulated in Document No. 4123/LDTBXH-TL of November 14, 1997 of the Ministry of Labor, War Invalids and Social Affairs.

Basing himself on the organization of production and business, on the labor productivity and the result achieved in production and business, the Director of the enterprise after consulting the Executive Committee of the Trade Union of the same level shall decide the size of the mid-shift meal, but the average cost per month of this meal for a person working under the regulatory labor regime must not exceed the general minimum monthly wage of 144,000 VND/month prescribed in 1999.

1. The meal is accorded on the basis of real working days, including extra working days (full eight-hours day);

2. No provision of meal and no payment in cash on non-working days, including sick-leave, pregnancy and childbirth leave�

3. No provision of mid-shift meal if the working time falls short of the regulatory time (less than 50% of the regulatory time).

4. Apart from these conditions, the enterprise may set other conditions if it deems advantageous to associate the efficiency and responsibility of each individual with the result of production and business of the enterprise.

5. Those production and business enterprises, which are meeting with difficulties and cannot yet account the mid-shift meal into the production cost or circulation cost, shall have to seek measures of cost reduction in order to have the necessary fund to organize the mid-shift meal. In case the enterprise cannot find the necessary fund after taking other cost reduction measures, the Director of the enterprise shall discuss with the Executive Committee of the Trade Union and agree with the latter on temporarily not effecting the mid-shift meal as stipulated in this Circular.

1. Basing itself on the prescribed cost of the mid-shift meal, the enterprise shall have to organize the mid-shift meal for the laborers and must not allocate money. In special cases when the mid-shift meal cannot be organized, the enterprise shall allocate money for the laborers to look after their mid-shift meal but this can be done only with the consent of the Trade Union Executive Committee of the enterprise.

2. The expenditures on the mid-shift meal shall be accounted for in the production cost or the circulation cost.

3. The ministries, branches, localities and Corporations 91/TTg shall base themselves on the stipulations of this Circular to direct, inspect and supervise the organization of the mid-shift meal at the enterprises under their management and ensure its positive effect in promoting labor productivity, raising the effectiveness of production, reducing production cost and ensuring health for the laborers.

4. This Circular takes effect on the date of its signing.

For those enterprises which have from January 1st, 1999 to the day when this Circular takes effect organized the mid-shift meal according to Decree No. 30/1998/ND-CP of May 13, 1998 of the Government and the guiding Circular No. 99/1998/TT-BTC of July 14, 1998 of the Ministry of Finance, they are also allowed to account the meal into the production cost or circulation cost as provided for in this Circular from the date when the enterprise begins to organize the mid-shift meal.

In the process of implementation if any difficulties arise, the ministries, branches and localities are requested to report to the Ministry of Labor, War Invalids and Social Affairs for study and settlement.