Is xoilac tv trực tiếp bóng đá hôm nay 2025 Tet bonus subject to personal income tax in Vietnam?
Is an employer required to give a Tet bonus to employees in Vietnam?
Based on Article 104 of xoilac tv trực tiếp bóng đá hôm nayLabor Code 2019, xoilac tv trực tiếp bóng đá hôm nay regulations on bonuses are as follows:
Bonus
- Bonus is xoilac tv trực tiếp bóng đá hôm nay money or assets or other forms that xoilac tv trực tiếp bóng đá hôm nay employer awards to xoilac tv trực tiếp bóng đá hôm nay employee based on xoilac tv trực tiếp bóng đá hôm nay production and employer results, xoilac tv trực tiếp bóng đá hôm nay level of task completion of xoilac tv trực tiếp bóng đá hôm nay employee.
- xoilac tv trực tiếp bóng đá hôm nay bonus regulation is decided and publicly announced by xoilac tv trực tiếp bóng đá hôm nay employer at xoilac tv trực tiếp bóng đá hôm nay workplace after consulting xoilac tv trực tiếp bóng đá hôm nay organization representing xoilac tv trực tiếp bóng đá hôm nay employees at xoilac tv trực tiếp bóng đá hôm nay facility where such an organization exists.
From xoilac tv trực tiếp bóng đá hôm nay above regulations, it can be seen that xoilac tv trực tiếp bóng đá hôm nay Tet bonus specifically and bonuses in general are not mandatory but are determined by xoilac tv trực tiếp bóng đá hôm nay employer based on (i) xoilac tv trực tiếp bóng đá hôm nay company's production and employer results, (ii) xoilac tv trực tiếp bóng đá hôm nay level of task completion of xoilac tv trực tiếp bóng đá hôm nay employee.
However, for cases where xoilac tv trực tiếp bóng đá hôm nay company already has a Bonus Regulation (clearly stipulating cases where employees are rewarded by xoilac tv trực tiếp bóng đá hôm nay company) and has publicly disclosed it to employees, xoilac tv trực tiếp bóng đá hôm nay company must execute xoilac tv trực tiếp bóng đá hôm nay payment of bonuses to employees in accordance with xoilac tv trực tiếp bóng đá hôm nay company's Bonus Regulation.
Is xoilac tv trực tiếp bóng đá hôm nay 2025 Tet bonus subject to personal income tax in Vietnam?(Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
Is xoilac tv trực tiếp bóng đá hôm nay 2025 Tet bonussubject to personal income tax in Vietnam?
According to point e, clause 2, Article 2 ofCircular 111/2013/TT-BTC, regulations on taxable income are as follows:
Taxable Income
According to xoilac tv trực tiếp bóng đá hôm nay provisions of Article 3 of xoilac tv trực tiếp bóng đá hôm nay Personal Income Tax Law and Article 3 of Decree No. 65/2013/ND-CP, taxable personal income includes:
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- Income from wages, salaries
Income from wages, salaries is xoilac tv trực tiếp bóng đá hôm nay income received by an employee from an employer, including:
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e) Bonuses in cash or non-cash in any form, including bonuses in securities, except for xoilac tv trực tiếp bóng đá hôm nay following bonuses:
e.1) Bonuses accompanying titles awarded by xoilac tv trực tiếp bóng đá hôm nay State, including bonuses accompanying emulation titles, forms of commendation according to xoilac tv trực tiếp bóng đá hôm nay law on emulation and commendation, specifically:
e.1.1) Bonuses accompanying emulation titles such as National Emulation Soldier; Ministry, sector, central union, province-level Emulation Soldier; Basic Emulation Soldier, Advanced Worker, Advanced Soldier.
e.1.2) Bonuses accompanying forms of commendation.
e.1.3) Bonuses accompanying titles awarded by xoilac tv trực tiếp bóng đá hôm nay State.
e.1.4) Bonuses accompanying awards given by Associations, Organizations under Political Organizations, Socio-political Organizations, Social Organizations, Socio-professional Organizations from xoilac tv trực tiếp bóng đá hôm nay central and local level according to xoilac tv trực tiếp bóng đá hôm nay constitution of those organizations and in accordance with xoilac tv trực tiếp bóng đá hôm nay Law on Emulation and Commendation.
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Based on xoilac tv trực tiếp bóng đá hôm nay above regulations, it can be seen that xoilac tv trực tiếp bóng đá hôm nay 2025 Tet bonus is subject to personal income tax. However, employees only have to pay tax after deducting xoilac tv trực tiếp bóng đá hôm nay exempt portions if xoilac tv trực tiếp bóng đá hôm nay remainder reaches xoilac tv trực tiếp bóng đá hôm nay taxable personal income level.
How to determine taxableincome on Tet bonuses of Vietnamese residents?
According to xoilac tv trực tiếp bóng đá hôm nay provisions of Article 7 ofCircular 111/2013/TT-BTC, xoilac tv trực tiếp bóng đá hôm nay basis for calculating tax on income from Tet bonuses specifically or income from wages and salaries in general of Vietnamese residents is xoilac tv trực tiếp bóng đá hôm nay taxable income and xoilac tv trực tiếp bóng đá hôm nay tax rate. Specifically:
(1) Taxable Income
Taxable income is determined by taking xoilac tv trực tiếp bóng đá hôm nay taxable income minus (-) xoilac tv trực tiếp bóng đá hôm nay following exemptions:
- Personal exemptions.
- Mandatory insurance contributions, voluntary pension fund.
- Charitable, humanitarian, educational incentives contributions.
(2) Tax Rate
xoilac tv trực tiếp bóng đá hôm nay personal income tax rate for income from wages and salaries is applied according to xoilac tv trực tiếp bóng đá hôm nay progressive tax rate schedule as follows:
| Tax Bracket | Annual Taxable Income (million VND) | Monthly Taxable Income (million VND) | Tax Rate (%) |
| 1 | Up to 60 | Up to 5 | 5 |
| 2 | Over 60 to 120 | Over 5 to 10 | 10 |
| 3 | Over 120 to 216 | Over 10 to 18 | 15 |
| 4 | Over 216 to 384 | Over 18 to 32 | 20 |
| 5 | Over 384 to 624 | Over 32 to 52 | 25 |
| 6 | Over 624 to 960 | Over 52 to 80 | 30 |
| 7 | Over 960 | Over 80 | 35 |
(3) Tax Calculation Method
Personal income tax on income from employer activities, wages, and salaries is xoilac tv trực tiếp bóng đá hôm nay total tax amount calculated according to each income bracket. xoilac tv trực tiếp bóng đá hôm nay tax for each income bracket is xoilac tv trực tiếp bóng đá hôm nay taxable income of that bracket multiplied (×) by xoilac tv trực tiếp bóng đá hôm nay corresponding tax rate of that bracket.
(4) Simplified Tax Calculation Method:
For convenience in calculation, xoilac tv trực tiếp bóng đá hôm nay simplified method according to appendix number 01/PL-TNCN issued withThông tư 111/2013/TT-BTCcan be applied as follows:
