What are 02 types of allowances, that are not not subject xem bóng đá trực tiếp vtv2 personal income tax, of teachers in Vietnam?

What are 02 types of allowances, that are not not subject xem bóng đá trực tiếp vtv2 personal income tax, of teachers in Vietnam?

Based on point b.11, clause 2, Article 2 ofCircular 111/2013/TT-BTC, the types of income subject xem bóng đá trực tiếp vtv2 personal income tax are as follows:

Types of taxable income

As stipulated in Article 3 of the Law on Personal Income Tax and Article 3 of Decree No. 65/2013/ND-CP, taxable personal income includes:

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2. Income from salaries and wages

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b) Allowances, except for the following allowances:

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b.11) Special occupation allowances.

Allowances and the level of allowances not included in taxable income as guided in point b, clause 2 of this Article must be stipulated by a competent State agency.

In cases where guidance documents on allowances, the level of allowances applicable xem bóng đá trực tiếp vtv2 the public sector are issued, other economic sectors and business establishments are xem bóng đá trực tiếp vtv2 base their deductions on the list and level of allowances for the public sector.

If the received allowances exceed the levels as prescribed, the excess must be added xem bóng đá trực tiếp vtv2 taxable income.

One-time relocation allowance for foreigners residing in Vietnam and Vietnamese working abroad is deductible according xem bóng đá trực tiếp vtv2 the level stated in the labor contract or collective labor agreement.

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According xem bóng đá trực tiếp vtv2 the guidelines in the list of combined allowances and subsidies issued by competent state agencies as the basis for determining taxable personal income from salaries and wages attached xem bóng đá trực tiếp vtv2Official Dispatch 1381/TCT-TNCN in 2014, which include guidance on special occupation allowances for the Education sector:

- Seniority allowance for educators teaching and educating at public educational institutions and academies, schools, centers responsible for training and retraining according xem bóng đá trực tiếp vtv2Nghị định 204/2004/NĐ-CP.

- Preferential allowances for educators directly teaching at public educational institutions.

- Preferential allowances for educators and educational management officers working in specialized schools or in areas with particularly difficult socio-economic conditions.

Thus, according xem bóng đá trực tiếp vtv2 the above regulations, the preferential allowance for educators and the seniority allowance for the teaching profession are identified as special occupation allowances which are not subject xem bóng đá trực tiếp vtv2 personal income tax.

What are 02 types of allowances, that are not not subject xem bóng đá trực tiếp vtv2 personal income tax, of teachers in Vietnam? (Image from the Internet)

Will the seniority allowance for teachers in Vietnambe abolished according xem bóng đá trực tiếp vtv2 Resolution 27-NQ/TW in 2018?

In Sub-section 3.1, Section 3 ofNghị quyết 27-NQ/TW năm 2018, the content of reforming allowance policies is as follows:

It is noteworthy that the content about rearranging the current allowance policies xem bóng đá trực tiếp vtv2 ensure the total allowance fund accounts for a maximum of 30% of the total salary fund:

According xem bóng đá trực tiếp vtv2Nghị quyết 27-NQ/TW năm 2018, after implementing the salary reform and creating a new salary scale, the seniority allowance for the profession (except for the military, police, and cipher force xem bóng đá trực tiếp vtv2 ensure the salary correlation with officials) and 08 other types of allowances will be abolished.

However, inKết luận 83-KL/TW về cải cáchregarding wage reform, adjusting pensions, social insurance allowances, preferential allowances for people with significant contributions, and social allowances from July 1, 2024, issued by the Central Committee, it is clearly stated that the implementation of wage reform according xem bóng đá trực tiếp vtv2Nghị quyết 27-NQ/TW năm 2018for officials, public employees, and armed forces faces many difficulties and challenges, requiring thorough, comprehensive review and research.

Many regulations of the Communist Party and State laws need xem bóng đá trực tiếp vtv2 be revised and supplemented xem bóng đá trực tiếp vtv2 present xem bóng đá trực tiếp vtv2 the Central Committee for consideration and adjustment of some content inNghị quyết 27-NQ/TW năm 2018xem bóng đá trực tiếp vtv2 fit the current situation.

Therefore, the statutory pay rate adjustment from 1.8 million VND xem bóng đá trực tiếp vtv2 2.34 million VND (a 30% increase) will be conducted from July 1, 2024, instead of implementing wage reform and creating a new salary scale according xem bóng đá trực tiếp vtv2 the Resolution.

This also means that from July 1, 2024, until wage reform is implemented, educators will still receive the seniority allowance as before.

What periods are not counted towards the seniority allowance for educators in Vietnam?

According xem bóng đá trực tiếp vtv2 Article 3 ofDecree 77/2021/ND-CP, the periods not counted towards the seniority allowance for educatorsinclude:

- Probation period.

- Periods of personal leave without pay continuously for 01 month or more.

- Periods of sick leave, maternity leave exceeding the timelines stipulated by the laws on social insurance.

- Periods working as experts, studying, practicing, or working on missions, surveys domestically or abroad exceeding the periods decided by competent authorities.

- Periods of suspension from work or temporary detention for investigation, prosecution, and trial.

- Other periods not working outside the above stipulations.