Lịch chi trả lương hưu, trợ cấp BHXH ở TPHCM dịp Tết 2025? Thu vtv5 trực tiếp bóng đá hôm nay từ lương hưu có phải đóng thuế TNCN không?
What is the disbursement schedule for pension trực tiếp bóng đá k+ social insurance allowances in Ho Chi Minh City during Tet 2025?
On December 25, 2025, Ho Chi Minh City Social Insurance (BHXH) announced the disbursement schedule for pension trực tiếp bóng đá k+ social insurance allowances during the Lunar New Year (Tet) 2025.
According to BHXH Ho Chi Minh City, the payment schedule for the pension trực tiếp bóng đá k+ social insurance allowances for January trực tiếp bóng đá k+ February 2025 will coincide with the payment in January 2025 within Ho Chi Minh City, as per Official Dispatch 4791/BHXH-TCKT of 2024...Download. Specifically, BHXH Ho Chi Minh City will disburse via two methods as follows:
(1) Disbursement through personal bank accounts:
- The pension trực tiếp bóng đá k+ social insurance allowances for January trực tiếp bóng đá k+ February 2025 will be transferred to the beneficiaries' accounts from January 2, 2025 (as January 1, 2025, is the Western New Year holiday).
The second pension trực tiếp bóng đá k+ allowance payment (for cases where pensions trực tiếp bóng đá k+ monthly social insurance allowances are resolved from December 21, 2024, to January 17, 2025) will be transferred on January 23, 2025.
(2) Cash disbursement:
- Ho Chi Minh City Post Office will conduct payments from January 4, 2025, to February 25, 2025 (excluding weekends trực tiếp bóng đá k+ holidays as stipulated in Article 112 of theBộ luật xem bóng).
- As the Lunar New Year 2025 falls on January 29, 2025, BHXH Ho Chi Minh City encourages individuals receiving pension trực tiếp bóng đá k+ social insurance allowances to collect them early at the Ho Chi Minh City Post Office disbursement points before January 25, 2025.
According to statistics from Vietnam Social Security, currently more than 3.3 million individuals nationwide receive monthly pension trực tiếp bóng đá k+ social insurance allowances. Specifically, in Ho Chi Minh City, around 260,000 people benefit from these policies, with nearly 80% opting for disbursement via bank transfer.
What is the disbursement schedule for pension trực tiếp bóng đá k+ social insurance allowances in Ho Chi Minh City during Tet 2025?(Image from Internet)
Is income from pensionsubject to personal income tax in Vietnam?
Based on the provisions at Article 4 of thePersonal Income Tax Law 2007(amended by Clause 2 Article 1 of theLuật thuế thu lịch trực tiếp bóng đátrực tiếp bóng đá k+ supplemented by Clause 3 Article 2 of the2014 Tax Amendment Law), regarding exempt income, includes:
Tax-exempt Income
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- Income from households trực tiếp bóng đá k+ individuals directly engaged in agricultural, forestry, salt production, aquaculture, trực tiếp bóng đá k+ fisheries that have not been processed into other products or have only been subject to preliminary processing.
- Income from the conversion of agricultural land allocated by the State for production by households trực tiếp bóng đá k+ individuals.
- Interest income from deposits at credit institutions trực tiếp bóng đá k+ income from life insurance contracts.
- Income from remittances.
- The portion of night shift or overtime wages paid higher than daytime or standard working hours as prescribed by law.
10. pension paid by the Social Insurance Fund; monthly pension paid by voluntary pension funds.
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Thus, pension are among the incomes exempt from personal income tax.
Is social insurance contribution deductible when calculating personal income tax in Vietnam?
According to Clause 2 Article 9 ofCircular 111/2013/TT-BTC(amended by Article 15 ofCircular 92/2015/TT-BTC), regulations on deductions when calculating personal income tax are specified as follows:
Deductions
Deductions as guided in this Article are amounts deducted from an individual's taxable income before determining taxable income from wages, salaries, trực tiếp bóng đá k+ businesses, as follows:
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- Deduction for insurance contributions, voluntary pension funds
a) Insurance contributions include: social insurance, health insurance, unemployment insurance, trực tiếp bóng đá k+ professional liability insurance for certain professions required to participate in compulsory insurance.
b) Contributions to voluntary pension funds, trực tiếp bóng đá k+ purchase of voluntary retirement insurance.
The contribution amount to voluntary pension funds, trực tiếp bóng đá k+ purchase of voluntary retirement insurance shall be deducted from taxable income based on actual expenses but not exceeding one (01) million VND/month for employees participating in voluntary pension products as guided by the Ministry of Finance, including amounts paid by employers on behalf of employees trực tiếp bóng đá k+ amounts self-contributed by employees (if any), including participation in multiple funds. The basis for determining deductible income is a photocopy of the payment receipt (or payment proof) issued by the voluntary pension fund or insurer.
c) Foreigners residing in Vietnam, trực tiếp bóng đá k+ Vietnamese individuals residing but working abroad with income from business, wages, trực tiếp bóng đá k+ salaries earned abroad who have participated in compulsory insurance as stipulated by the country of residency or work that is similar to regulations in Vietnamese law such as social insurance, health insurance, unemployment insurance, compulsory professional liability insurance, trực tiếp bóng đá k+ other compulsory insurance (if any) are allowed to deduct such insurance contributions from taxable income from business, wages, trực tiếp bóng đá k+ salaries when calculating personal income tax.
Foreign individuals trực tiếp bóng đá k+ Vietnamese individuals with the above-mentioned insurance contributions abroad will have them temporarily deducted from income for tax deduction during the year (if with documentation) trực tiếp bóng đá k+ calculated at the official rate if the individuals finalize their taxes according to regulations. If there is no documentation for temporary deduction during the year, it will be deducted once at final tax settlement.
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Thus, social insurance contributions (or similar insurance for foreign individuals residing in Vietnam, trực tiếp bóng đá k+ Vietnamese individuals residing but working abroad with income from business, wages, trực tiếp bóng đá k+ salaries abroad) will be deductible when calculating personal income tax.
