Quỹ tiền thưởng Tết cho công trực tiếp bóng đá k+ viên trực tiếp bóng đá k+ theo Nghị định 73 được xác định như thế nào? Tiền thưởng Tết Ất Tỵ 2025 của công trực tiếp bóng đá k+ viên trực tiếp bóng đá k+ có phải
How to determine bóng đá hôm nay trực tiếp 2025 Tet bonus fund for Vietnamese officials and public employeesaccording to Decree 73?
Based on Clause 4, Article 4 ofDecree 73/2024/ND-CPstipulating bonus policies as follows:
Bonus Regime
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- bóng đá hôm nay trực tiếp annual bonus fund prescribed in this Article is separate from bóng đá hôm nay trực tiếp commendation fund as per bóng đá hôm nay trực tiếp Law on Emulation and Commendation, determined as 10% of bóng đá hôm nay trực tiếp total salary fund (excluding allowances) according to positions, titles, grades, and military ranks of bóng đá hôm nay trực tiếp individuals on bóng đá hôm nay trực tiếp payroll of bóng đá hôm nay trực tiếp agency or unit.
By bóng đá hôm nay trực tiếp end of January 31 of bóng đá hôm nay trực tiếp following year, if bóng đá hôm nay trực tiếp agency or unit does not use up bóng đá hôm nay trực tiếp year's bonus fund, it cannot be transferred to bóng đá hôm nay trực tiếp bonus fund of bóng đá hôm nay trực tiếp next year.
Therefore, bóng đá hôm nay trực tiếp Tet bonus fund for officials under Decree 73 is determined as 10% of bóng đá hôm nay trực tiếp total salary fund (excluding allowances).
How to determine bóng đá hôm nay trực tiếp 2025 Tet bonus fund for Vietnamese officials and public employees according to Decree 73?(Image from bóng đá hôm nay trực tiếp Internet)
Are 2025 Tet bonuses for Vietnamese officials and public employees taxable?
According to point e, clause 2, Article 2 ofCircular 111/2013/TT-BTCstipulating as follows:
Taxable Income Components
According to Article 3 of bóng đá hôm nay trực tiếp Personal Income Tax Law and Article 3 of Decree No. 65/2013/ND-CP, taxable income includes:
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- Income from salaries and wages
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e) Bonuses in cash or kind in any form, including stock bonuses, except for bóng đá hôm nay trực tiếp following bonuses:
e.1) Bonuses accompanying titles awarded by bóng đá hôm nay trực tiếp State, including bonuses accompanying emulation titles, forms of commendation as per bóng đá hôm nay trực tiếp law on emulation and commendation, specifically:
e.1.1) Bonuses accompanying emulation titles like National Emulation Soldier; Emulation Soldier at Ministry, sector, central union, provincial, city levels under central government; Base-level Emulation Soldier, Advanced Laborers, Advanced Soldiers.
e.1.2) Bonuses accompanying forms of commendation.
e.1.3) Bonuses accompanying titles awarded by bóng đá hôm nay trực tiếp State.
e.1.4) Bonuses accompanying awards given by Associations, organizations belonging to political institutions, political-social organizations, social organizations, and social-professional organizations of central and local levels in accordance with their charters and bóng đá hôm nay trực tiếp law on emulation and commendation.
e.1.5) Bonuses accompanying Ho Chi Minh Awards, State Awards.
e.1.6) Bonuses accompanying Commemorative Medals and Badges.
e.1.7) Bonuses accompanying Certificates of Merit and Commendation Certificates.
bóng đá hôm nay trực tiếp authority to decide on commendation, bonus levels accompanying emulation titles, and forms of commendation above must comply with bóng đá hôm nay trực tiếp Law on Commendation.
e.2) Bonuses accompanying national or international awards recognized by bóng đá hôm nay trực tiếp Vietnamese State.
e.3) Bonuses for technical innovations, inventions, and creations recognized by competent State agencies.
e.4) Bonuses for detecting and reporting law violations to competent State authorities.
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According to regulations, income from salaries and wages includes bonuses (excluding certain exempt bonuses) and is subject to personal income tax.
According to bóng đá hôm nay trực tiếp above regulations, bóng đá hôm nay trực tiếp 2025 Tet bonus is not among bóng đá hôm nay trực tiếp tax-exempt bonuses and will be taxable as personal income tax if bóng đá hôm nay trực tiếp total income reaches bóng đá hôm nay trực tiếp taxable threshold as per current regulations.
Thus, bóng đá hôm nay trực tiếp 2025 Tet bonus for officials and public employees according to Decree 73 must be taxed as personal income tax if bóng đá hôm nay trực tiếp total income after deductions reaches bóng đá hôm nay trực tiếp taxable threshold for personal income tax as per regulations.
What is bóng đá hôm nay trực tiếp 2025 Tet holiday schedule for Vietnamese officials and public employees?
Based onThông báo 6150/TB-BLĐTBXH năm 2024by bóng đá hôm nay trực tiếp Ministry of Labor, Invalids, and Social Affairs implementing bóng đá hôm nay trực tiếp Prime Minister's directive inOfficial Dispatch No. 8726/VPCP-KGVX 2024regarding bóng đá hôm nay trực tiếp Lunar New Year 2025 holiday schedule for officials and public employees and workers as follows:
- Officials and public employees, and workers of administrative agencies, career organizations, political institutions, and political-social organizations (hereafter referred to as officials and public employees) are entitled to bóng đá hôm nay trực tiếp Lunar New Year holidays in 2025 from Saturday, January 25, 2025 (equivalent to December 26 of bóng đá hôm nay trực tiếp Year of bóng đá hôm nay trực tiếp Dragon) to bóng đá hôm nay trực tiếp end of Sunday, February 2, 2025 (equivalent to January 5 of bóng đá hôm nay trực tiếp Year of bóng đá hôm nay trực tiếp Snake). This period includes 5 Lunar New Year holidays and 4 weekly rest days.
- Civil servants and public employees are entitled to bóng đá hôm nay trực tiếp National Day holiday in 2025 from Saturday, August 30, 2025, to bóng đá hôm nay trực tiếp end of Tuesday, September 2, 2025. This period includes 2 National Day holidays and 2 weekly rest days.
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bóng đá hôm nay trực tiếp Lunar New Year 2025 holiday schedule for officials and public employees is a continuous 9-day holiday comprised of 5 Tet holidays and 4 weekly rest days. Specifically:
Civil servants and public employees are entitled to 5 days off for Tet from Monday, January 27, 2025, to Friday, January 31, 2025 (equivalent to December 28 of bóng đá hôm nay trực tiếp Year of bóng đá hôm nay trực tiếp Dragon to January 3 of bóng đá hôm nay trực tiếp Year of bóng đá hôm nay trực tiếp Snake).
However, since in 2025, all 5 Tet holidays fall on working days of bóng đá hôm nay trực tiếp week, employees will get an additional 2 weekend days before and 2 weekend days after bóng đá hôm nay trực tiếp Tet holidays.
Therefore, bóng đá hôm nay trực tiếp 2025 Lunar New Year holiday schedule for officials and public employees totals 9 continuous days starting from January 25, 2025, to February 2, 2025 (from December 26 to bóng đá hôm nay trực tiếp end of January 5).
