Giỗ Tổ Hùng Vương 2025 trực tiếp bóng đá việt nam hôm nay mấy tháng mấy? Tiền lương đi làm trực tiếp bóng đá việt nam hôm nay nghỉ lễ có đóng thuế thu nhập cá
Vietnam: When is xoilac tv trực tiếp bóng đá hôm nay Hung Kings' Commemoration Day 2025?
xoilac tv trực tiếp bóng đá hôm nay Hung Kings' Commemoration Day 2025 (xoilac tv trực tiếp bóng đá hôm nay 10th day of xoilac tv trực tiếp bóng đá hôm nay 3rd lunar month) is one of Vietnam's major holidays, dedicated to honoring xoilac tv trực tiếp bóng đá hôm nay founding contributions of xoilac tv trực tiếp bóng đá hôm nay Hung Kings.
xoilac tv trực tiếp bóng đá hôm nay Hung Kings' Commemoration Day 2025 falls on Monday, April 7, 2025, according to xoilac tv trực tiếp bóng đá hôm nay Gregorian calendar.
Based on Article 112 of xoilac tv trực tiếp bóng đá hôm nayLabor Code 2019, xoilac tv trực tiếp bóng đá hôm nay provisions for holidays and Tet are as follows:
Holidays and Tet
- Workers are entitled to take leave from work, with full pay, on xoilac tv trực tiếp bóng đá hôm nay following public holidays:
a) New Year's Day: 1 day (January 1 of xoilac tv trực tiếp bóng đá hôm nay Gregorian calendar);
b) Lunar New Year: 5 days;
c) Victory Day: 1 day (April 30 of xoilac tv trực tiếp bóng đá hôm nay Gregorian calendar);
d) International Labor Day: 1 day (May 1 of xoilac tv trực tiếp bóng đá hôm nay Gregorian calendar);
đ) National Day: 2 days (September 2 of xoilac tv trực tiếp bóng đá hôm nay Gregorian calendar and one day immediately before or after);
e) Hung Kings' Commemoration Day: 1 day (March 10 of xoilac tv trực tiếp bóng đá hôm nay lunar calendar).
- Foreign employees working in Vietnam, in addition to xoilac tv trực tiếp bóng đá hôm nay prescribed holidays in Clause 1 of this Article, are also entitled to 1 traditional national holiday of their home country and 1 National Day of their home country.
3. Annually, based on actual conditions, xoilac tv trực tiếp bóng đá hôm nay Prime Minister of xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam determines xoilac tv trực tiếp bóng đá hôm nay specific holiday dates stipulated in points b and d, Clause 1 of this Article.
According to current regulations, workers and students nationwide will have a day off for this occasion.
Thus, everyone will have a vacation lasting at least 2 consecutive days, including Sunday (April 6) and xoilac tv trực tiếp bóng đá hôm nay holiday (April 7).
This information is for reference purposes only.
Is income from working on a holiday subject topersonal income tax in Vietnam?
According to Article 98 of xoilac tv trực tiếp bóng đá hôm nayLabor Code 2019about overtime and night work pay:
Overtime and night work pay
1. Workers working overtime are paid wages based on salary unit price or actual salary paid according to current work as follows:
a) On regular days, at least 150%;
b) On weekly rest days, at least 200%;
c) On holidays, Tet, paid leave days, at least 300%, excluding wages for holidays, Tet, paid leave dates for employees who receive daily wages.
2. Workers working night shifts are paid additionally at least 30% of xoilac tv trực tiếp bóng đá hôm nay salary calculated by wage unit price or salary actually paid for regular days.
3. Workers working overtime at night, in addition to xoilac tv trực tiếp bóng đá hôm nay payment stipulated in Clauses 1 and 2 of this Article, are also paid 20% more of xoilac tv trực tiếp bóng đá hôm nay wage calculated by unit wage price or salary for daytime working hours of regular working days or weekly rest days or holidays, Tet.
*4. xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam stipulates details of this Article.
If workers work overtime on Lunar New Year, they are entitled to at least 300%, excluding wages for holidays, Tet, paid leave days for daily-wage workers.
Meanwhile, under point i.1 of point i Clause 1 Article 3 ofCircular 111/2013/TT-BTC, it is stipulated which incomes are tax-exempt as follows:
Tax-exempt incomes
1. Based on Article 4 of xoilac tv trực tiếp bóng đá hôm nay Personal Income Tax Law, Article 4 of Decree No. 65/2013/ND-CP, tax-exempt incomes include:
...
**i) Income from wages and salaries for night shifts, overtime, paid higher than for daytime work, or regular working hours as prescribed by xoilac tv trực tiếp bóng đá hôm nay Labor Code. To be specific:
i.1) xoilac tv trực tiếp bóng đá hôm nay portion of wages and salaries paid higher due to night work or overtime is exempted from tax based on xoilac tv trực tiếp bóng đá hôm nay actual salary paid minus (-) xoilac tv trực tiếp bóng đá hôm nay wage calculated for normal working days.
Example 2: Mr. A has a normal working day wage as prescribed by xoilac tv trực tiếp bóng đá hôm nay Labor Code of 40,000 VND/hour.
- In cases of overtime on regular days, xoilac tv trực tiếp bóng đá hôm nay person is paid 60,000 VND/hour, xoilac tv trực tiếp bóng đá hôm nay tax-exempt income is:
60,000 VND/hour – 40,000 VND/hour = 20,000 VND/hour
- In cases of overtime on rest days or holidays, xoilac tv trực tiếp bóng đá hôm nay person is paid 80,000 VND/hour, xoilac tv trực tiếp bóng đá hôm nay tax-exempt income is:
80,000 VND/hour – 40,000 VND/hour = 40,000 VND/hour
...
Thus, based on xoilac tv trực tiếp bóng đá hôm nay regulations above, if an employee works on a holiday, they are required to pay personal income tax on xoilac tv trực tiếp bóng đá hôm nay wages calculated based on regular working days and will be exempt from personal income tax for xoilac tv trực tiếp bóng đá hôm nay portion paid higher relative to xoilac tv trực tiếp bóng đá hôm nay regular workday wage.
What are regulations onthe personal income tax period in Vietnam?
According to Article 7 of xoilac tv trực tiếp bóng đá hôm nayPersonal Income Tax Law 2007, modified by Clause 3 Article 1 of xoilac tv trực tiếp bóng đá hôm nayAmendment Law on Personal Income Tax 2012, xoilac tv trực tiếp bóng đá hôm nay tax period is defined as follows:
- xoilac tv trực tiếp bóng đá hôm nay tax period for resident individuals is prescribed as follows:
+ Annual tax period applies to income from business; income from wages, and salaries;
+ Tax period per income occurrence applies to income from capital investment; income from transfer of capital, except for income from securities transfer; income from real estate transfer; prize income; income from copyrights; franchise income; inheritance income; gift income;
+ Tax period per transfer or annually for income from securities transfer.
- xoilac tv trực tiếp bóng đá hôm nay tax period for non-resident individuals is calculated per occurrence of income for all taxable income.
