What is trực tiếp bóng đá hôm nay euro Lunar New Year 2025 holiday schedule for transportation organizations in Vietnam? Is trực tiếp bóng đá hôm nay euro Lunar New Year 2025 bonus subject to personal income tax in Vietnam?

What is trực tiếp bóng đá hôm nay euro Lunar New Year 2025 holiday schedule for transportation organizations in Vietnam?

Below is trực tiếp bóng đá hôm nay euro Lunar New Year 2025 holiday schedule for transportation organizations in Vietnam. To be specific:

Note: Information is for reference only.

What is trực tiếp bóng đá hôm nay euro Lunar New Year 2025 holiday schedule for transportation organizations in Vietnam?Is trực tiếp bóng đá hôm nay euro Lunar New Year 2025 bonussubject to personal income tax in Vietnam? (Image from trực tiếp bóng đá hôm nay euro Internet)

Are transportation organizations required to give Lunar New Year 2025 bonus to employees?

Based on Article 104 of trực tiếp bóng đá hôm nay euroLabor Code 2019, trực tiếp bóng đá hôm nay euro regulation concerning bonuses is as follows:

Bonus

1. A bonus is an amount of money or assets or other forms that an employer awards to employees based on production results, business performance, and work completion level of employees.

2. Bonus schemes are decided by trực tiếp bóng đá hôm nay euro employer and publicly announced at trực tiếp bóng đá hôm nay euro workplace after consulting with trực tiếp bóng đá hôm nay euro employees' representative organization, if any.

From trực tiếp bóng đá hôm nay euro regulation above, it can be seen that trực tiếp bóng đá hôm nay euro Lunar New Year 2025 bonus is not mandatory but is determined by trực tiếp bóng đá hôm nay euro employer based on (i) trực tiếp bóng đá hôm nay euro business production results of trực tiếp bóng đá hôm nay euro enterprise, (ii) trực tiếp bóng đá hôm nay euro work completion level of employees.

However, for cases where trực tiếp bóng đá hôm nay euro company already has a Bonus Scheme (clearly defining cases where employees are entitled to bonuses) and has publicly communicated to employees, trực tiếp bóng đá hôm nay euro enterprise must pay trực tiếp bóng đá hôm nay euro bonuses to employees according to trực tiếp bóng đá hôm nay euro company's Bonus Scheme.

Is trực tiếp bóng đá hôm nay euro Lunar New Year 2025 bonus subject to personal income tax in Vietnam?

Pursuant to point e, clause 2, Article 2 ofCircular 111/2013/TT-BTC, taxable income is regulated as follows:

Taxable Incomes

As regulated in Article 3 of trực tiếp bóng đá hôm nay euro Personal Income Tax Law and Article 3 of Decree No. 65/2013/ND-CP, taxable incomes include:

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2. Income from wages and salaries

Income from wages and salaries is income received by employees from employers, including:

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e) Bonuses, whether in cash or not, in all forms, including bonuses in securities, except for bonuses in trực tiếp bóng đá hôm nay euro following cases:

e.1) Bonuses accompanied by honorary titles awarded by trực tiếp bóng đá hôm nay euro State, including bonuses associated with honorary titles, awards, as per legal regulations on emulation and commendation, specifically:

e.1.1) Bonuses accompanied by honorary titles like National Emulative Soldier; Emulative Soldier at Ministry, sector, central union, province, centrally governed city level; Grassroots Emulative Soldier, Advanced Laborer, Advanced Soldier.

e.1.2) Bonuses linked to commendation forms.

e.1.3) Bonuses with titles granted by trực tiếp bóng đá hôm nay euro State.

e.1.4) Bonuses accompanying awards given by Associations, organizations belonging to political Organizations, socio-political Organizations, social Organizations, socio-professional Organizations of central and local levels in accordance with trực tiếp bóng đá hôm nay euro charter of that organization and in accordance with trực tiếp bóng đá hôm nay euro Law on Emulation and Commendation.

e.1.5) Bonuses associated with trực tiếp bóng đá hôm nay euro Ho Chi Minh Award, State Award.

e.1.6) Bonuses accompanying commemorative medals, badges.

e.1.7) Bonuses linked to Certificates of Merit, Commendations.

trực tiếp bóng đá hôm nay euro authority to make commendation decisions and trực tiếp bóng đá hôm nay euro bonus levels associated with honorary titles and forms of commendation must comply with trực tiếp bóng đá hôm nay euro Law on Emulation and Commendation.

e.2) Bonuses tied to national or international awards recognized by trực tiếp bóng đá hôm nay euro Government of Vietnam.

e.3) Bonuses for technical innovations, inventions, recognized by competent state agencies.

e.4) Bonuses for reporting violations of trực tiếp bóng đá hôm nay euro law to competent state agencies.

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Therefore, it can be concluded that trực tiếp bóng đá hôm nay euro Lunar New Year 2025 bonus is subject to personal income tax. However, employees only have to pay taxes after deduction of allowable exemptions if they still meet trực tiếp bóng đá hôm nay euro threshold for income tax payment.