What is trực tiếp bóng đá việt nam hôm nay Gregorian date of December 27 of lunar calendar? Is trực tiếp bóng đá việt nam hôm nay 13th-month salary considered a Lunar New Year bonus in Vietnam?
What is trực tiếp bóng đá việt nam hôm nay Gregorian date of December 27 of lunar calendar?
Lunar New Year, also known as Tet Nguyen Dan, is trực tiếp bóng đá việt nam hôm nay largest and most important holiday of trực tiếp bóng đá việt nam hôm nay year for Vietnamese people. It is an occasion for family reunions to welcome a peaceful and happy new year together. Tet typically falls in January or February according to trực tiếp bóng đá việt nam hôm nay Gregorian calendar, depending on trực tiếp bóng đá việt nam hôm nay lunar calendar.
According to trực tiếp bóng đá việt nam hôm nay Perpetual Calendar, trực tiếp bóng đá việt nam hôm nay 27th day of trực tiếp bóng đá việt nam hôm nay Lunar New Year 2025 isJanuary 26, 2025, in trực tiếp bóng đá việt nam hôm nay Gregorian calendar(Sunday). trực tiếp bóng đá việt nam hôm nay Lunar New Year is not only a traditional holiday but also an occasion to uphold cultural practices, customs, and traditional values of trực tiếp bóng đá việt nam hôm nay nation.
Tet Nguyen Dan has its origins in trực tiếp bóng đá việt nam hôm nay spring festival of ancient Vietnamese people, to thank heaven, earth, and ancestors for a bountiful harvest and to pray for favorable weather in trực tiếp bóng đá việt nam hôm nay coming year. It is a time for family members to come together, share traditional meals, tell stories, and share joyful moments.
trực tiếp bóng đá việt nam hôm nay Lunar New Year is a highly significant occasion for Vietnamese people. It is an occasion for family reunions, to express affection and gratitude to grandparents and parents, while also preserving and developing trực tiếp bóng đá việt nam hôm nay traditional cultural values of trực tiếp bóng đá việt nam hôm nay nation.
What is trực tiếp bóng đá việt nam hôm nay Gregorian date of December 27 of lunar calendar? Is trực tiếp bóng đá việt nam hôm nay 13th-month salary considered a Lunar New Year bonus in Vietnam? (Image from trực tiếp bóng đá việt nam hôm nay Internet)
Is trực tiếp bóng đá việt nam hôm nay 13th-month salary considered a Lunar New Year bonus in Vietnam?
Based on Article 90 of trực tiếp bóng đá việt nam hôm nayLabor Code 2019regarding salary:
Article 90. Salary
- Salary is trực tiếp bóng đá việt nam hôm nay amount that an employer pays to an employee as agreed for performing work, including trực tiếp bóng đá việt nam hôm nay salary according to trực tiếp bóng đá việt nam hôm nay job or title, salary allowances, and other additional payments.
- trực tiếp bóng đá việt nam hôm nay salary according to trực tiếp bóng đá việt nam hôm nay job or title must not be lower than trực tiếp bóng đá việt nam hôm nay minimum wage.
- Employers must ensure equal pay without gender discrimination for employees performing work of equal value.
Based on Article 104 of trực tiếp bóng đá việt nam hôm nayLabor Code 2019regarding bonuses:
Article 104. Bonus
- Bonus is an amount of money or assets or other forms awarded by an employer to an employee based on production and business results and trực tiếp bóng đá việt nam hôm nay level of job completion by trực tiếp bóng đá việt nam hôm nay employee.
- trực tiếp bóng đá việt nam hôm nay bonus regulation is decided by trực tiếp bóng đá việt nam hôm nay employer and publicly announced at trực tiếp bóng đá việt nam hôm nay workplace after consulting trực tiếp bóng đá việt nam hôm nay organization representing employees at trực tiếp bóng đá việt nam hôm nay establishment, where such an organization is present.
Currently, there is no document defining trực tiếp bóng đá việt nam hôm nay 13th-month salary. However, trực tiếp bóng đá việt nam hôm nay 13th-month salary can be understood as an agreed-upon salary between trực tiếp bóng đá việt nam hôm nay employer and trực tiếp bóng đá việt nam hôm nay employee after a full year's work.
trực tiếp bóng đá việt nam hôm nay Tet bonus is a reward determined by trực tiếp bóng đá việt nam hôm nay employer to be given to trực tiếp bóng đá việt nam hôm nay employee when trực tiếp bóng đá việt nam hôm nay unit or business has good business results, or when trực tiếp bóng đá việt nam hôm nay employee has successfully completed trực tiếp bóng đá việt nam hôm nay work or tasks assigned during trực tiếp bóng đá việt nam hôm nay work year.
Both trực tiếp bóng đá việt nam hôm nay 13th-month salary and trực tiếp bóng đá việt nam hôm nay Tet bonus have in common that they are paid at trực tiếp bóng đá việt nam hôm nay end of trực tiếp bóng đá việt nam hôm nay year and are decided by trực tiếp bóng đá việt nam hôm nay employer. However, trực tiếp bóng đá việt nam hôm nay 13th-month salary is a fixed salary agreed upon in advance between trực tiếp bóng đá việt nam hôm nay employer and trực tiếp bóng đá việt nam hôm nay employee, while trực tiếp bóng đá việt nam hôm nay Tet bonus is a discretionary bonus that may or may not be given depending on trực tiếp bóng đá việt nam hôm nay business situation and trực tiếp bóng đá việt nam hôm nay employee's work performance.
Therefore, trực tiếp bóng đá việt nam hôm nay 13th-month salary is not trực tiếp bóng đá việt nam hôm nay Tet bonus.
Is trực tiếp bóng đá việt nam hôm nay Lunar New Year bonus subject to personal income tax in Vietnam?
According to points a, b, and e, clause 2, Article 2 ofCircular 111/2013/TT-BTCregarding taxable personal income:
Article 2. Taxable Income
[...]
- Income from wages and salaries
Income from wages and salaries is income received by an employee from an employer, including:
a) Wages, salaries, and amounts of a similar nature under any form, monetary or non-monetary.
b) Allowances, support, except for certain allowances and support specified below:
[...]
e) Bonuses in cash or non-cash forms under any guise except for trực tiếp bóng đá việt nam hôm nay bonuses below:
e.1) Bonuses accompanying trực tiếp bóng đá việt nam hôm nay titles awarded by trực tiếp bóng đá việt nam hôm nay State, including bonuses for emulation titles and rewards as per legal provisions on emulation and commendation, specifically:
e.1.1) Bonuses accompanying emulation titles like National Emulation Soldier; Emulation Soldier at trực tiếp bóng đá việt nam hôm nay level of Ministries, Central agencies, provinces, cities under Central authority; Base-level Emulation Soldier, Advanced Labor, Advanced Soldier.
e.1.2) Bonuses accompanying commendation forms.
e.1.3) Bonuses accompanying titles awarded by trực tiếp bóng đá việt nam hôm nay State.
e.1.4) Bonuses accompanying awards by Organizations or Societies related to Central and local Political, Social, Professional Organizations that are adhered to their regulations and are compliant with trực tiếp bóng đá việt nam hôm nay Law on Emulation and Commendation.
e.1.5) Bonuses accompanying trực tiếp bóng đá việt nam hôm nay Ho Chi Minh Prize, trực tiếp bóng đá việt nam hôm nay State Prize.
e.1.6) Bonuses accompanying Commemorative Coins, Medals.
e.1.7) Bonuses accompanying Commendation and Certificate of Merit.
trực tiếp bóng đá việt nam hôm nay authority to decide rewards, levels of bonuses for emulation titles, and forms of commendations mentioned above must comply with trực tiếp bóng đá việt nam hôm nay Law on Emulation and Commendation.
[...]
According to trực tiếp bóng đá việt nam hôm nay above provisions, trực tiếp bóng đá việt nam hôm nay Tet bonus is a bonus and is considered income from wages and salaries of trực tiếp bóng đá việt nam hôm nay employee. Therefore, trực tiếp bóng đá việt nam hôm nay Tet bonus must be subject to personal income tax.
trực tiếp bóng đá việt nam hôm nay Tet bonus is subject to personal income tax. However, employees only have to pay personal income tax after deducting reductions, social insurance contributions, other deductions, etc., reaching trực tiếp bóng đá việt nam hôm nay taxable level of personal income tax.
