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Are probationary employees subject to personal income xem bóng đá trực tiếp vtv2 in Vietnam?

Pursuant to Clause 2, Article 3 of theLaw on Personal Income xem bóng đá trực tiếp vtv2 2007as amended by Clause 1, Article 1 of theLaw on Amendments to Law on Personal Income xem bóng đá trực tiếp vtv2 2012, which regulates taxable income from salary and wages, the salary of probationary employees is still considered subject to personal income xem bóng đá trực tiếp vtv2 (PIT).

Simultaneously, based on Points b and i, Clause 1, Article 25 ofCircular 111/2013/TT-BTC, which provides regulations on PIT deduction in certain cases as follows:

xem bóng đá trực tiếp vtv2 Deduction and xem bóng đá trực tiếp vtv2 Deduction Certificates
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b) Income from wages and salaries
b.1) For resident individuals signing labor contracts for three (03) months or more, organizations and individuals paying income are responsible for deducting xem bóng đá trực tiếp vtv2 according to the progressive xem bóng đá trực tiếp vtv2 rates applicable, even if the individual signs contracts for three (03) months or more at multiple locations.

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i) xem bóng đá trực tiếp vtv2 Deduction for Certain Other Cases
Organizations and individuals paying wages, fees, and other payments to resident individuals not signing labor contracts (as guided in Points c and d, Clause 2, Article 2 of this Circular) or signing labor contracts under three (03) months with a total income payment of two million (2,000,000) VND or more per instance must deduct xem bóng đá trực tiếp vtv2 at a rate of 10% on the income before paying it to the individual.

If the individual has only one income source subject to the deduction rate mentioned above but estimates that the total taxable income after family circumstance deduction does not reach the taxable threshold, the individual can make a commitment (according to the form issued with xem bóng đá trực tiếp vtv2 management guidance documents) to the organization paying the income, which will serve as a basis not to temporarily deduct personal income xem bóng đá trực tiếp vtv2.

Based on the income receiver's commitment, the paying organization does not deduct xem bóng đá trực tiếp vtv2. At the end of the xem bóng đá trực tiếp vtv2 year, the organization must compile a list and income statement for individuals below the xem bóng đá trực tiếp vtv2 deduction threshold (in the form issued with xem bóng đá trực tiếp vtv2 management guidance documents) and submit it to the xem bóng đá trực tiếp vtv2 authority. Individuals making a commitment are responsible for their commitment; if found fraudulent, they will be handled according to xem bóng đá trực tiếp vtv2 management laws.

Commitments made by individuals as instructed at this point must be xem bóng đá trực tiếp vtv2 registered and have a xem bóng đá trực tiếp vtv2 identification number at the time of the commitment.

Thus, probationary employees may be subject to personal income xem bóng đá trực tiếp vtv2 in the following cases:

- Signing a labor contract (with an agreed probation period) over 3 months will result in paying personal income xem bóng đá trực tiếp vtv2 according to the progressive xem bóng đá trực tiếp vtv2 rates.

- Not signing a labor contract or signing a labor contract under 03 months with a total income payment from 2,000,000 VND or more per instance.

Note:In cases where an employee does not sign a labor contract or signs one under 03 months with a total income payment from 2,000,000 VND or more per instance and meets the following conditions, they will not be subject to personal income xem bóng đá trực tiếp vtv2:

- Only having income subject to xem bóng đá trực tiếp vtv2 deduction but estimating that their total taxable income, after personal exemptions, does not reach the taxable threshold.

- The employee makes a commitment to the income-paying organization to serve as a basis not to deduct personal income xem bóng đá trực tiếp vtv2.

Are probationary employees eligible for personal exemptions for personal income xem bóng đá trực tiếp vtv2 in Vietnam?

Pursuant to Clause 1, Article 9 ofCircular 111/2013/TT-BTC, personal exemptions are amounts allowed to be deducted from taxable income before calculating xem bóng đá trực tiếp vtv2 for income from salary and wages of resident taxpayers.

Additionally, based on Points b and i, Clause 1, Article 25 ofCircular 111/2013/TT-BTC, regulations on PIT deduction in some cases are provided.

Furthermore, according toOfficial Dispatch 47484/CT-TTHT in 2018from the Hanoi xem bóng đá trực tiếp vtv2 Department about PIT deduction during the probation period, the following guidance is given:

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According to the above provisions, if a company signs a probationary contract with an employee:

If, after the probationary contract ends, the company signs a labor contract of three (03) months or more with the employee, the company must deduct PIT according to the progressive xem bóng đá trực tiếp vtv2 rates for the entire probation period.

If, after the probationary contract ends, the company does not sign a labor contract with the employee, the company must deduct PIT at a rate of 10% for the employee's income during the probation period from 2 million VND or more per instance.

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Thus, probationary employees may be eligible for personal exemptions for personal income xem bóng đá trực tiếp vtv2 in the following cases:

- Signing a labor contract (with an agreed probation period) over 3 months: The probationary employee will be granted personal exemptions and taxed according to the progressive xem bóng đá trực tiếp vtv2 rates.

- Signing a probationary contract and post-completion, the company signs a labor contract for 03 months or more: The probationary employee is granted personal exemptions for income during the probation period and applies the progressive xem bóng đá trực tiếp vtv2 rates for PIT.

In other cases like signing a probationary contract and, post-completion, the company does not proceed with a labor contract, the personal exemption is not applied to probationary employees.

What is the personal exemptionlevel for personal income taxpayers who are probationary employees in Vietnam?

Pursuant to Article 1 ofResolution 954/2020/UBTVQH14, the personal exemption levels are stipulated as follows:

Personal exemption Levels
Adjustment of personal exemptions stipulated in Clause 1, Article 19 of the Law on Personal Income xem bóng đá trực tiếp vtv2 No. 04/2007/QH12, amended by Law No. 26/2012/QH13 as follows:

1. Deduction for taxpayers: 11 million VND/month (132 million VND/year);

2. Deduction for each dependent: 4.4 million VND/month.

Thus, the personal exemption level for personal income taxpayers who are probationary employees is determined as follows:

- For the taxpayer themselves: 11 million VND/month.

- For dependents (if applicable): 4.4 million VND/month per dependent, and it increases incrementally based on the number of dependents.