Cán bộ, công chức nghỉ bóng đá hôm nay trực tiếp trước tuổi khi tinh gọn bộ máy được hưởng những chính sách gì? Có đóng thuế TNCN đối với
What policies do officials retiring before xoilac tv trực tiếp bóng đá hôm nay prescribed age receive in case of downsizing in Vietnam?
Pursuant to Article 7 ofDecree 178/2024/ND-CP, xoilac tv trực tiếp bóng đá hôm nay policies for officials retiring before xoilac tv trực tiếp bóng đá hôm nay prescribed age in case of downsizing are as follows:
[1]Entitlement to a one-time retirement subsidy for early retirement:
- For individuals retiring within xoilac tv trực tiếp bóng đá hôm nay first 12 months from xoilac tv trực tiếp bóng đá hôm nay date of xoilac tv trực tiếp bóng đá hôm nay restructuring decision by xoilac tv trực tiếp bóng đá hôm nay competent authority:
+ In cases where xoilac tv trực tiếp bóng đá hôm nay age is from 5 years or less until xoilac tv trực tiếp bóng đá hôm nay prescribed retirement age as stipulated in Appendix I and Appendix II attached toDecree 135/2020/ND-CP, they will receive a subsidy equivalent to one month's current salary multiplied by xoilac tv trực tiếp bóng đá hôm nay number of months of early retirement compared to xoilac tv trực tiếp bóng đá hôm nay retirement date.
+ In cases where xoilac tv trực tiếp bóng đá hôm nay age is over 5 years until reaching 10 years to xoilac tv trực tiếp bóng đá hôm nay prescribed retirement age as specified in Appendix I attached toDecree 135/2020/ND-CP, they will receive a subsidy equal to 0.9 months of their current salary multiplied by 60 months.
- For individuals retiring from xoilac tv trực tiếp bóng đá hôm nay 13th month onward from xoilac tv trực tiếp bóng đá hôm nay date of xoilac tv trực tiếp bóng đá hôm nay restructuring decision by xoilac tv trực tiếp bóng đá hôm nay competent authority, they will receive 0.5 times xoilac tv trực tiếp bóng đá hôm nay subsidy as detailed in point a, clause 1, Article 7 ofDecree 178/2024/ND-CP.
[2]Entitlement to pre-retirement age policy based on service duration with mandatory social insurance contributions and years of early retirement as follows:
- In cases where xoilac tv trực tiếp bóng đá hôm nay age is from 2 to 5 years to xoilac tv trực tiếp bóng đá hôm nay prescribed retirement age as provided in Appendix I attached toDecree 135/2020/ND-CPand sufficient duration of service with mandatory social insurance contributions for receiving pension benefits according to legal provisions on social insurance, besides enjoying pension as per legal provisions on social insurance, they are also entitled to xoilac tv trực tiếp bóng đá hôm nay following policies:
+ Not subject to pension reduction for retiring before xoilac tv trực tiếp bóng đá hôm nay prescribed age;
+ Receiving a subsidy equivalent to 5 months of current salary for each year of early retirement compared to xoilac tv trực tiếp bóng đá hôm nay retirement age specified in Appendix I attached toDecree 135/2020/ND-CP;
+ Receiving a subsidy equivalent to 5 months of current salary for xoilac tv trực tiếp bóng đá hôm nay first 20 years of service with mandatory social insurance contributions. From xoilac tv trực tiếp bóng đá hôm nay 21st year onward, for each year of service with mandatory social insurance contributions, a subsidy equal to 0.5 months of current salary will be provided.
- In cases where age exceeds 5 years and up to 10 years to xoilac tv trực tiếp bóng đá hôm nay retirement age prescribed in Appendix I attached toDecree 135/2020/ND-CP, with sufficient duration for mandatory social insurance contributions to receive pension benefits, beyond enjoying pensions, they are entitled to these policies:
+ Exemption from pension reduction for early retirement;
+ Receiving a subsidy equivalent to 4 months of current salary for each year of early retirement compared to xoilac tv trực tiếp bóng đá hôm nay retirement age specified in Appendix I ofDecree 135/2020/ND-CP;
+ Receiving a subsidy equivalent to 5 months of current salary for xoilac tv trực tiếp bóng đá hôm nay first 20 years of service with mandatory social insurance contributions. From xoilac tv trực tiếp bóng đá hôm nay 21st year onward, for each year of service with mandatory social insurance contributions, a subsidy equal to 0.5 months of current salary will be provided.
- In circumstances where xoilac tv trực tiếp bóng đá hôm nay age is from 2 to 5 years to xoilac tv trực tiếp bóng đá hôm nay retirement age as set in Appendix II attached toDecree 135/2020/ND-CP, with sufficient service duration and mandatory social insurance contributions, including at least 15 years in heavyweight, hazardous jobs as specified by xoilac tv trực tiếp bóng đá hôm nay Ministry of Labor - Invalids and Social Affairs, or working in areas with especially difficult economic-social conditions before January 1, 2021, they are also entitled to:
+ Not having their pension reduced for early retirement;
+ Receiving a subsidy equivalent to 5 months of current salary for each early retirement year compared to xoilac tv trực tiếp bóng đá hôm nay age stipulated in Appendix II ofDecree 135/2020/ND-CP;
+ Receiving a subsidy equivalent to 5 months of current salary for xoilac tv trực tiếp bóng đá hôm nay first 20 years of service with mandatory social insurance contributions. From xoilac tv trực tiếp bóng đá hôm nay 21st year onward, for each year of service with mandatory social insurance contributions, a subsidy equal to 0.5 months of current salary will be provided.
- In cases where xoilac tv trực tiếp bóng đá hôm nay remaining time to retirement is less than two years as prescribed in Appendix I attached toDecree 135/2020/ND-CPwith sufficient service for mandatory social insurance contributions, are eligible for pension according to xoilac tv trực tiếp bóng đá hôm nay legal provisions on social insurance without reduction for early retirement.
- Where xoilac tv trực tiếp bóng đá hôm nay age is below two years to xoilac tv trực tiếp bóng đá hôm nay retirement age as set in Appendix II attached toDecree 135/2020/ND-CP, including at least 15 years in hazardous professions as listed by xoilac tv trực tiếp bóng đá hôm nay Ministry of Labor - Invalids and Social Affairs, pension follows standard legal provisions without early retirement reduction.
[3]Officials and public employees retiring early as per clauses 1 and 2, Article 7 ofDecree 178/2024/ND-CPare eligible for commendation based on contributions, according to xoilac tv trực tiếp bóng đá hôm nay Law on Emulation and Commendation, andNghị định 98/2023/NĐ-CP. Those lacking tenure for commendation consideration will have their early retirement period counted accordingly to fill tenure shortfall or reappointment for commendation. Officials not eligible for contribution commendation are subject to discretionary commendation by competent authorities.
What policies do officials retiring before xoilac tv trực tiếp bóng đá hôm nay prescribed age receive in case of downsizing in Vietnam?(Image from Internet)
Is personal income tax applied to pension in case of downsizing in Vietnam?
Pursuant to point b.6, clause 2, Article 2 ofCircular 111/2013/TT-BTC, stipulations are as follows:
Taxable income items
Under Article 3 of xoilac tv trực tiếp bóng đá hôm nay Personal Income Tax Law and Article 3 of Decree 65/2013/ND-CP, taxable personal income includes:
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- Income from wages, salaries
Income from wages, salaries is xoilac tv trực tiếp bóng đá hôm nay income that employees receive from employers, including:
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b) Allowances, subsidies,excluding xoilac tv trực tiếp bóng đá hôm nay following allowances, subsidies:
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b.6) Emergency hardship allowance, occupational accident subsidy, one-time maternity subsidy or child adoption, maternity leave policies, health recovery post-maternity policies, labor capacity reduction subsidy,one-time retirement subsidy, monthly survivor benefit, severance subsidy, job loss subsidy, unemployment subsidy, and other subsidies as per xoilac tv trực tiếp bóng đá hôm nay Labor Code and Social Insurance Law.
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Accordingly, under this regulation, pension are not counted as taxable personal income, therefore pension in all cases, including in case of downsizing, are exempt from personal income tax.
Vietnam: Who is responsible for paying personal income tax under current regulations?
Pursuant to Article 2 ofPersonal Income Tax Law 2007, personal income tax payers include resident individuals with taxable income as stipulated in Article 3 of xoilac tv trực tiếp bóng đá hôm nayPersonal Income Tax Law 2007, both within and outside xoilac tv trực tiếp bóng đá hôm nay Vietnamese territory, and non-resident individuals with taxable income under Article 3 of xoilac tv trực tiếp bóng đá hôm nayPersonal Income Tax Law 2007arising within Vietnam.
- A resident individual is one who meets one of xoilac tv trực tiếp bóng đá hôm nay following criteria:
+ Present in Vietnam for 183 days or more in a calendar year or for 12 consecutive months from xoilac tv trực tiếp bóng đá hôm nay first day of presence in Vietnam;
+ Having a permanent residence in Vietnam, including a registered domicile or a leased house for residence in Vietnam with a term-defined contract.
- A non-resident individual is one who does not meet xoilac tv trực tiếp bóng đá hôm nay conditions specified in clause 2, Article 2 ofPersonal Income Tax Law 2007.
