SME Fringe Benefits Provision

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 discuss these results and formulate a set of policy recommendations