Question:
My company hires external individuals to try on our clothes products.
The payment method and calculation are as follows:
For external models: VND 1,000,000 / 4 hours (including personal income tax and travel expenses).
For daily fitting models (including internal and external models): VND 220,000 per item (including personal income tax).
The company records working hours and makes payment via bank transfer on the 15th of each month to the model’s personal bank account. In this case, would this be considered seasonal work, and does the company need to sign a seasonal labor contract?
Answer:
For models whose work arises irregularly, for example only for one or two months, the company may enter into a service contract. In this case, before proceeding with payment, the company must prepare a work acceptance record. The workload stated in the acceptance record must fully correspond to the scope of services stipulated in the service contract.
For models whose work arises continuously for several months, the company is required to sign a labor contract. In such situations, the company may sign a part-time labor contract with the model.
Important note: In all cases whether the work arises continuously or irregularly if the company conducts timekeeping (using a timekeeping method identical to that applied to regular employees, such as including the model’s name in the attendance sheet), the company is required to sign a labor contract. This note is based on practical experience, as many enterprises in Vietnam are commonly penalized for applying attendance tracking to individuals working under service contracts. Both the Social Insurance Authority and the Tax Authority typically presume that once timekeeping is applied, a labor contract must be in place.
Consultation: Labor services
