What are xem bóng đá trực tiếp vtv2 06 templates of xem bóng đá trực tiếp vtv2 2035 Tet holiday notification for enterprises in Vietnam? Are wages for employees working during xem bóng đá trực tiếp vtv2 2025 Tet holiday subject to personal income tax in Vietnam?
What are xem bóng đá trực tiếp vtv2 06 templates of xem bóng đá trực tiếp vtv2 2035 Tet holiday notificationfor enterprises in Vietnam?
xem bóng đá trực tiếp vtv2 2025 Tet holiday is xem bóng đá trực tiếp vtv2 most significant and important holiday in Vietnamese culture, marking a time for family reunions, expressing gratitude to customers and partners, and reflecting on xem bóng đá trực tiếp vtv2 past year. Therefore, for enterprises, preparing a professional and comprehensive Lunar New Year holiday notification not only demonstrates attentiveness but also ensures xem bóng đá trực tiếp vtv2 smooth continuance of work plans, and creates a positive impression on customers and employees.
A holiday notification typically includes specific information about xem bóng đá trực tiếp vtv2 start and end dates of xem bóng đá trực tiếp vtv2 holiday, along with guidelines related to work handover and necessary reminders for xem bóng đá trực tiếp vtv2 holiday period. Also, issues concerning asset safety, information security, and contact methods in case of emergencies should be addressed.
Currently, there is no specific regulation on xem bóng đá trực tiếp vtv2 form of a xem bóng đá trực tiếp vtv2 2035 Tet holiday notification for enterprises. Below are some sample 2025 Tet holiday notifications for your reference:
(1) Sample xem bóng đá trực tiếp vtv2 2035 Tet holiday Notification for Enterprises:
Sample xem bóng đá trực tiếp vtv2 2035 Tet holiday Notification for Enterprises - Sample No. 1...Download
Sample xem bóng đá trực tiếp vtv2 2035 Tet holiday Notification for Enterprises - Sample No. 2...Download
Sample xem bóng đá trực tiếp vtv2 2035 Tet holiday Notification for Enterprises - Sample No. 3...Download
(2) Sample xem bóng đá trực tiếp vtv2 2035 Tet holiday Notification for Partners and Customers:
Sample xem bóng đá trực tiếp vtv2 2035 Tet holiday Notification for Partners and Customers - Sample No. 1...Download
Sample xem bóng đá trực tiếp vtv2 2035 Tet holiday Notification for Partners and Customers - Sample No. 2...Download
Sample xem bóng đá trực tiếp vtv2 2035 Tet holiday Notification for Partners and Customers - Sample No. 3...Download
What are xem bóng đá trực tiếp vtv2 06 templates of xem bóng đá trực tiếp vtv2 2035 Tet holiday notification for enterprises in Vietnam?(Image from Internet)
Are wages for employees working during xem bóng đá trực tiếp vtv2 2025 Tet holiday subject to personal income tax in Vietnam?
Pursuant to Article 98 of xem bóng đá trực tiếp vtv2Labor Code 2019stipulates xem bóng đá trực tiếp vtv2 payment for overtime work as follows:
Overtime Wages, Night Work
- Employees working overtime are paid based on their salary unit price or current salary of their work as follows:
a) On regular days, at least 150%;
b) On weekly rest days, at least 200%;
c) On holiday, Tet days, and paid days off, at least 300%, excluding holiday, Tet day wage, paid day wage for employees on daily wage.
- Employees working at night are paid an additional 30% of xem bóng đá trực tiếp vtv2 wage calculated by salary unit price or actual salary of a regular working day.
3. Employees working overtime at night, in addition to being paid according to clauses 1 and 2 of this Article, are paid an additional 20% of xem bóng đá trực tiếp vtv2 salary unit price or daytime work salary of a regular day, weekly rest day, or holiday, Tet day.
- xem bóng đá trực tiếp vtv2 Government of Vietnam provides detailed provisions of this Article.
Therefore, in case of working during xem bóng đá trực tiếp vtv2 2025 Tet holiday, xem bóng đá trực tiếp vtv2 wage received is at least three times xem bóng đá trực tiếp vtv2 regular day wage, excluding xem bóng đá trực tiếp vtv2 Tet day wage for daily wage cases.
In xem bóng đá trực tiếp vtv2 case of working at night, an additional 20% of xem bóng đá trực tiếp vtv2 wage calculated by salary unit price or actual wage of a regular working day is added.
According to point i, clause 1, Article 3 ofCircular 111/2013/TT-BTCon income exempt from tax:
Income Exempt from Tax
- Pursuant to Article 4 of xem bóng đá trực tiếp vtv2 Personal Income Tax Law, Article 4 of Decree No. 65/2013/ND-CP, incomes exempt from tax include:
...
i) Income from night work, overtime pay higher than day work, as regulated by xem bóng đá trực tiếp vtv2 Labor Code. Specifically:
i.1) Wages, salaries paid higher for working night shifts, overtime are tax exempt based on xem bóng đá trực tiếp vtv2 actual night wages, overtime wages minus (-) xem bóng đá trực tiếp vtv2 wages, salaries calculated by a regular working day rate.
- In cases of overtime on regular days, individuals are paid VND 60,000/hour, xem bóng đá trực tiếp vtv2 tax-exempt income is:
VND 60,000/hour – VND 40,000/hour = VND 20,000/hour
- In cases of overtime on rest days or holidays, individuals are paid VND 80,000/hour, xem bóng đá trực tiếp vtv2 tax-exempt income is:
VND 80,000/hour – VND 40,000/hour = VND 40,000/hour
i.2) Organizations, individuals paying income must prepare a list reflecting clear night work time, overtime, additional wages, overtime pay paid to employees. This list is retained at xem bóng đá trực tiếp vtv2 income-paying unit and produced upon xem bóng đá trực tiếp vtv2 tax authority’s request.
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Thus, employees working during xem bóng đá trực tiếp vtv2 2025 Tet holiday will be exempt from tax on xem bóng đá trực tiếp vtv2 higher wages paid for night work and overtime. However, wages calculated based on a regular working day are still subject to personal income tax.
Are enterprises in Vietnamrequired to provide Tet bonuses to employees ?
According to Article 104 of xem bóng đá trực tiếp vtv2Labor Code 2019:
Bonus
- Bonuses are money or assets or other forms given by employers to employees based on xem bóng đá trực tiếp vtv2 production and business results and xem bóng đá trực tiếp vtv2 level of work completion of xem bóng đá trực tiếp vtv2 employees.
- Bonus regulations are determined and publicly announced at xem bóng đá trực tiếp vtv2 workplace by xem bóng đá trực tiếp vtv2 employer after consulting xem bóng đá trực tiếp vtv2 employee representative organization at xem bóng đá trực tiếp vtv2 facility.
Thus, xem bóng đá trực tiếp vtv2 law does not mandate companies to provide year-end bonuses to employees.
Bonus regulations are determined by xem bóng đá trực tiếp vtv2 company based on xem bóng đá trực tiếp vtv2 capacity, work results, and business achievements of each employee and depend on xem bóng đá trực tiếp vtv2 bonus regulations set by xem bóng đá trực tiếp vtv2 company.
In cases where xem bóng đá trực tiếp vtv2 enterprise has a Bonus Regulation (clearly stipulating instances in which employees are rewarded by xem bóng đá trực tiếp vtv2 company) and has made it known to xem bóng đá trực tiếp vtv2 employees, xem bóng đá trực tiếp vtv2 enterprise must perform xem bóng đá trực tiếp vtv2 bonus payout to employees in accordance with xem bóng đá trực tiếp vtv2 company's Bonus Regulation.