What is xem bóng đá trực tiếp nhà cái maternity regime for social insurance participants in Vietnam from July 1, 2025? Are social insurance contributions deductible from personal income tax in Vietnam?

What is xem bóng đá trực tiếp nhà cái maternity regime for social insurance participants in Vietnamfrom July 1, 2025?

From July 1, 2025, xem bóng đá trực tiếp nhà cáiLuật xem bóng đá trực tiếp nhàofficially takes effect with numerous changes related to maternity policies for voluntary and compulsory social insurance contributors as follows:

*For Voluntary Social Insurance Participants

(1) Supplementing Maternity Allowance for Voluntary Social Insurance Participants:

According to Article 4 of xem bóng đá trực tiếp nhà cáiLaw on Social Insurance 2024, voluntary social insurance includes xem bóng đá trực tiếp nhà cái following policies:

- Maternity allowance;- Retirement;- Survivor benefits;- Occupational accident insurance as per xem bóng đá trực tiếp nhà cái Law on Occupational Safety and Health.

Additionally, according to Article 4 of xem bóng đá trực tiếp nhà cáiLaw on Social Insurance 2014, voluntary social insurance includes retirement and survivor benefits policies.

Thus, xem bóng đá trực tiếp nhà cáiLuật xem bóng đá trực tiếp nhàhas supplemented maternity allowance policies for voluntary social insurance participants.

(2) Recipients and Maternity Allowance Level for Voluntary Social Insurance Contributions:

Based on Clause 1, Article 94 of xem bóng đá trực tiếp nhà cáiLaw on Social Insurance 2024, xem bóng đá trực tiếp nhà cái recipients of maternity allowance who contribute to voluntary social insurance include individuals who have voluntarily contributed to social insurance, or both voluntarily and compulsorily for at least 6 months within xem bóng đá trực tiếp nhà cái 12 months before childbirth, are eligible for maternity benefits under one of xem bóng đá trực tiếp nhà cái following conditions: (i) Female workers giving birth; (ii) Male workers whose wives give birth.

xem bóng đá trực tiếp nhà cái maternity allowance is defined in Clause 1, Article 95 of xem bóng đá trực tiếp nhà cáiLaw on Social Insurance 2024as follows: xem bóng đá trực tiếp nhà cái allowance is VND 2,000,000 for each child born and for each fetus of 22 weeks or more that dies in xem bóng đá trực tiếp nhà cái womb, or dies during labor.

Female workers either from ethnic minority groups or those who are from xem bóng đá trực tiếp nhà cái Kinh ethnic group with husbands from minority groups classified as poor households, are entitled to additional support as per xem bóng đá trực tiếp nhà cái Government of Vietnam regulations.

*For Compulsory Social Insurance Participants:

(1) Additions to Eligible Maternity Policy Cases

According to Article 50 of xem bóng đá trực tiếp nhà cáiLaw on Social Insurance 2024, two new cases are added to eligible maternity policies:

(i) Surrogate mothers who have made compulsory social insurance contributions for at least 12 months and must take time off work for prenatal care based on a practicing healthcare provider's advice must contribute to compulsory social insurance for at least 3 months during xem bóng đá trực tiếp nhà cái 12 months prior to childbirth to be eligible for maternity policies.

(ii) Female workers giving birth with at least 6 months of compulsory social insurance contributions within xem bóng đá trực tiếp nhà cái 24 months before childbirth, in cases where they must take leave for infertility treatment.

(2) An Increase in Leave Days for Female Workers for Prenatal Check-ups

In accordance with Article 51 of xem bóng đá trực tiếp nhà cáiLaw on Social Insurance 2024, xem bóng đá trực tiếp nhà cái number of days each instance of leave for prenatal check-ups increases to 2 days (maximum) in all cases, instead of xem bóng đá trực tiếp nhà cái current 1 or 2 days if far from healthcare facilities or if xem bóng đá trực tiếp nhà cái pregnant woman has medical conditions or abnormal fetus conditions as per Article 32 of xem bóng đá trực tiếp nhà cáiLaw on Social Insurance 2014.

(3) Female Workers Undergoing Abortion to Receive Maternity Policies

Based on Clause 2, Article 52 of xem bóng đá trực tiếp nhà cáiLaw on Social Insurance 2024, in cases where female workers are pregnant with a fetus of at least 22 weeks and undergo miscarriage, abortion, intrauterine fetal death, or fetal death during labor, xem bóng đá trực tiếp nhà cái female worker and her husband can take leave with maternity benefits similar to female workers giving birth.

Currently, only pathological abortions are eligible for maternity policies.

(4) Change in Leave Time for Maternity Benefits in Cases of Miscarriage, Abortion, Intrauterine Fetal Death, Fetal Death During Labor, and Ectopic Pregnancy

According to Article 52 of xem bóng đá trực tiếp nhà cáiLaw on Social Insurance 2024, xem bóng đá trực tiếp nhà cái leave time for maternity benefits in such cases is specified as follows:

- 10 days for a fetus under 5 weeks;- 20 days for a fetus from 5 weeks to under 13 weeks;- 40 days for a fetus from 13 weeks to under 22 weeks;- 50 days for a fetus of 22 weeks or more.

What is xem bóng đá trực tiếp nhà cái maternity regime for social insurance participants in Vietnam from July 1, 2025?Are social insurance contributions deductible from personal income tax in Vietnam? (Image from Internet)

What are xem bóng đá trực tiếp nhà cái social insurance principles in Vietnamfrom July 1, 2025?

According to Article 5 of xem bóng đá trực tiếp nhà cáiLaw on Social Insurance 2024, xem bóng đá trực tiếp nhà cái principles of social insurance from July 1, 2025, are stipulated as follows:

- Levels of mandatory and voluntary social insurance benefits are calculated based on xem bóng đá trực tiếp nhà cái contribution rate and contribution period, with sharing among social insurance participants as specified.

- Mandatory social insurance contributions are calculated based on xem bóng đá trực tiếp nhà cái salary used as xem bóng đá trực tiếp nhà cái basis for mandatory social insurance contributions. Voluntary social insurance contributions are based on income chosen by participants.

- Individuals with both mandatory and voluntary social insurance contributions are entitled to monthly allowance policies, pensions, and survivor benefits based on xem bóng đá trực tiếp nhà cái duration of mandatory and voluntary social insurance contributions.

+ xem bóng đá trực tiếp nhà cái duration of social insurance contributions calculated for a one-time benefit cannot be used for further social insurance benefit calculations.

- xem bóng đá trực tiếp nhà cái social insurance fund is centrally and uniformly managed, transparent, and public; it is used for xem bóng đá trực tiếp nhà cái right purposes and is independently accounted according to constituent fund types, groups of subjects implementing state-regulated salary policies, and employer-determined salary policies.

- xem bóng đá trực tiếp nhà cái implementation of social insurance must be simple, easy, convenient, ensuring promptness and completeness of xem bóng đá trực tiếp nhà cái rights of participants and beneficiaries of social insurance benefits.

- xem bóng đá trực tiếp nhà cái minimum contribution period for determining eligibility for pensions and monthly survivor allowances is calculated by year, with a full 12 months constituting a year. If xem bóng đá trực tiếp nhà cái contribution period has months left over, from 1 to 6 months is considered half a year, 7 to 11 months is considered a year.

- xem bóng đá trực tiếp nhà cái resolution of social insurance benefits is determined according to xem bóng đá trực tiếp nhà cái legal regulations on social insurance at xem bóng đá trực tiếp nhà cái time of benefiting.

Are social insurance contributions deductible from personal income tax in Vietnam?

According to xem bóng đá trực tiếp nhà cái provisions at Point a, Clause 2, Article 9 ofCircular 111/2013/TT-BTC, amended by Article 15 ofCircular 92/2015/TT-BTC(Provisions related to personal income tax for individual businesses in this Article are annulled by Clause 6, Article 25 ofCircular 92/2015/TT-BTC), as follows:

Deductions

Deductions according to this Article are amounts deducted from an individual's taxable income before determining xem bóng đá trực tiếp nhà cái taxable income from wages, salaries, and business. Specifically:

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2. Deductions for insurance contributions and voluntary pension funds

a) Insurance contributions include: social insurance, health insurance, unemployment insurance, professional liability insurance for certain occupations requiring mandatory insurance participation.

b) Contributions to voluntary pension funds, purchases of voluntary retirement insurance

Contributions to voluntary pension funds, purchases of voluntary retirement insurance can be deducted from taxable income according to actual occurrences, but not exceeding one (01) million VND/month for workers participating in voluntary retirement products as guided by xem bóng đá trực tiếp nhà cái Ministry of Finance, including both amounts paid by employers for workers and amounts self-paid by workers (if any), even if participating in multiple funds. xem bóng đá trực tiếp nhà cái basis for determining deductible income is xem bóng đá trực tiếp nhà cái copy of payment proof (or fee) provided by xem bóng đá trực tiếp nhà cái voluntary pension fund or insurer.

...

Thus, social insurance contributions will be deducted from an individual's taxable income before determining xem bóng đá trực tiếp nhà cái taxable income from wages and salaries.