Munich Personal RePEc Archive

SME Fringe Benefits Provision

Rand, John and Tarp, Finn and Cuong, Tran Tien and Tam, Nguyen Thanh (2008): SME Fringe Benefits Provision. Published in:


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The aim of this paper is to inform the reader about the distribution of fringe benefits provided to employees by firms in 10 provinces of Vietnam. Five types of benefits are considered: Annual leave, maternity leave, sick leave, social insurance and health insurance. We especially focus on whether the gender of the owner has an effect on the fringe benefits provided. It appears that women firm owners are more likely to provide employees with fringes, and this gender effect exists primarily in non-household enterprises and is robust to the inclusion of standard determinants of wage compensation. We dscuss these results and formulate a set ofpolicy recommendations.

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