What policies are available for employees who do not meet the conditions for early retirement in Vietnam under Decree 178? Is severance pay for employees subject to personal xem bóng đá trực tiếp vtv2 tax in Vietnam?
What policies are available for employees who do not meet the conditions for early retirement in Vietnam under Decree 178?
Pursuant to Article 10 ofDecree 178/2024/ND-CP, employees who are at least 2 years below the retirement age and do not meet the conditions for early retirement as specified in Article 7 ofDecree 178/2024/ND-CP, if they resign, are entitled to the following policies:
(1)Entitlement to severance pay:
- For those who resign within the first 12 months from the date the organizational structure rearrangement decision is issued, they will receive a severance allowance equal to 0.8 months of their current salary multiplied by the number of months used to calculate the severance allowance.
- For those who resign from the 13th month onwards from the date the organizational structure rearrangement decision is issued, they will receive an allowance equal to 0.4 months of their current salary multiplied by the number of months used to calculate the severance allowance.
(2)Entitlement to an allowance of 1.5 months of their current salary for each year of working with mandatory social insurance contributions.
(3)Entitlement to preserve the social insurance contribution period or claim a one-time social insurance benefit according to the provisions of social insurance law.
(4)Entitlement to unemployment insurance according to the provisions of unemployment insurance law.
What policies are available for employees who do not meet the conditions for early retirement in Vietnam under Decree 178?(Image from the Internet)
Is severance pay for employees subject to personal xem bóng đá trực tiếp vtv2 tax in Vietnam?
According to point b.6, clause 2 of Article 2 ofCircular 111/2013/TT-BTCthe regulation is as follows:
Taxable xem bóng đá trực tiếp vtv2 items
According to Article 3 of the Law on Personal xem bóng đá trực tiếp vtv2 Tax and Article 3 of Decree No. 65/2013/ND-CP, taxable xem bóng đá trực tiếp vtv2 includes:
...
- xem bóng đá trực tiếp vtv2 from wages and salaries
xem bóng đá trực tiếp vtv2 from wages and salaries is the xem bóng đá trực tiếp vtv2 an employee receives from their employer, including:
...
b) Various types of allowances and benefits, except for the following allowances and benefits:
...
b.6) Emergency hardship benefits, accident and occupational disease benefits, one-time maternity leave benefits or adopting a child, maternity policies, convalescence and health restoration post-maternity, benefits due to reduced working capacity, one-time pension benefits, monthly death benefits,severance pay, job loss benefits, unemployment benefits, and other benefits as prescribed by the Labor Code and the Law on Social Insurance.
...
According to the above regulations, severance pay for employees is not included in taxable xem bóng đá trực tiếp vtv2 for PIT, so severance pay is not subject to PIT.
What xem bóng đá trực tiếp vtv2 is subject to personal xem bóng đá trực tiếp vtv2 tax in Vietnam?
Based on Article 3 of the Law on Personal xem bóng đá trực tiếp vtv2 Tax 2007 (amended by clause 1 of Article 1 of theAmendment to the Law on Personal xem bóng đá trực tiếp vtv2 Tax 2012and Article 2 of theLuật sửa đổi các Luật về trực tiếp bóng), taxable PIT xem bóng đá trực tiếp vtv2 includes:
(1) xem bóng đá trực tiếp vtv2 from business activities
xem bóng đá trực tiếp vtv2 from business activities includes:
- xem bóng đá trực tiếp vtv2 from goods and services production and business activities;
- xem bóng đá trực tiếp vtv2 from independent practice activities of individuals with a license or practice certificate in accordance with the law.
xem bóng đá trực tiếp vtv2 from business does not include xem bóng đá trực tiếp vtv2 of business individuals with annual revenue of 100 million VND or less.
(2) xem bóng đá trực tiếp vtv2 from wages and salaries
xem bóng đá trực tiếp vtv2 from wages and salaries includes:
- Wages, salaries, and items of a wage or salary nature;
- Allowances and benefits, excluding the following: allowances and benefits according to the law on preferential treatment for people with contributions; defense and security allowances; hazardous and harmful work allowances; region-specific allowances as prescribed by law; emergency hardship allowances; accident and occupational disease benefits; one-time maternity leave benefits or adopting a child; benefits due to reduced working capacity; one-time pension benefits; monthly death benefits; and other benefits as prescribed by the law on social insurance; severance pay, job loss benefits as prescribed by the Labor Code; social protection-based allowances and other allowances and benefits not of a wage or salary nature as prescribed by the Government of Vietnam.
(3) xem bóng đá trực tiếp vtv2 from capital investment
xem bóng đá trực tiếp vtv2 from capital investment includes:
- Loan interest xem bóng đá trực tiếp vtv2;
- Dividend xem bóng đá trực tiếp vtv2;
- xem bóng đá trực tiếp vtv2 from other capital investment forms, excluding xem bóng đá trực tiếp vtv2 from government bond interest.
(4) xem bóng đá trực tiếp vtv2 from capital transfer
xem bóng đá trực tiếp vtv2 from capital transfer includes:
- xem bóng đá trực tiếp vtv2 from the transfer of capital in economic organizations;
- xem bóng đá trực tiếp vtv2 from securities transfer;
- xem bóng đá trực tiếp vtv2 from capital transfer in other forms.
(5) xem bóng đá trực tiếp vtv2 from real estate transfer
xem bóng đá trực tiếp vtv2 from real estate transfer includes:
- xem bóng đá trực tiếp vtv2 from the transfer of land use rights and assets attached to land;
- xem bóng đá trực tiếp vtv2 from transferring ownership or use rights of houses;
- xem bóng đá trực tiếp vtv2 from transfer of land lease rights, water surface lease rights;
- Other xem bóng đá trực tiếp vtv2 from real estate transfer in any form.
(6) xem bóng đá trực tiếp vtv2 from winnings
xem bóng đá trực tiếp vtv2 from winnings includes:
- Lottery winnings;
- Promotional winnings;
- Betting winnings;
- Winnings from games, competitions with prizes, and other forms of winnings.
(7) xem bóng đá trực tiếp vtv2 from royalties
xem bóng đá trực tiếp vtv2 from royalties includes:
- xem bóng đá trực tiếp vtv2 from the transfer of intellectual property rights;
- xem bóng đá trực tiếp vtv2 from technology transfer.
(8) xem bóng đá trực tiếp vtv2 from franchise
(9) xem bóng đá trực tiếp vtv2 from inheritance
xem bóng đá trực tiếp vtv2 from inheritance which is securities, capital portions in economic organizations, business establishments, real estate, and other assets required to register ownership or use.
(10) xem bóng đá trực tiếp vtv2 from gifts
xem bóng đá trực tiếp vtv2 from gifts which is securities, capital portions in economic organizations, business establishments, real estate, and other assets required to register ownership or use.
