Do high pension recipients have to pay personal lịch trực tiếp bóng đá hôm nay in Vietnam?

Do high pension recipients have to pay personal lịch trực tiếp bóng đá hôm nay in Vietnam?

Based on the provisions in Article 4 of the2007 Personal lịch trực tiếp bóng đá hôm nay Law(amended by Clause 2, Article 1 of theLuật thuế thu lịch trực tiếp bóng đá hôm nay cá nhân sửaand supplemented by Clause 3, Article 2 of the2014 Law on Amending Taxes) regarding tax-exempt incomes, include:

Tax-Exempt lịch trực tiếp bóng đá hôm nay

1. lịch trực tiếp bóng đá hôm nay from the transfer of real estate between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; grandparents and grandchildren; brothers and sisters to each other.

2. lịch trực tiếp bóng đá hôm nay from the transfer of residential housing, homestead land use rights, and assets attached to homestead land of individuals in cases where individuals have only one house or one homestead land.

3. lịch trực tiếp bóng đá hôm nay from the value of land use rights of individuals allocated land by the State.

4. lịch trực tiếp bóng đá hôm nay from inheritance and gifts of real estate between spouses; biological parents and children; adoptive parents and adopted children; parents-in-law and daughters-in-law; parents-in-law and sons-in-law; grandparents and grandchildren; brothers and sisters to each other.

5. lịch trực tiếp bóng đá hôm nay of households and individuals directly engaged in agricultural production, forestry, salt-making, aquaculture, and fishing that have not been processed into other products or only through normal preliminary processing.

6. lịch trực tiếp bóng đá hôm nay from the conversion of agricultural land by households and individuals allocated land by the State for production.

7. lịch trực tiếp bóng đá hôm nay from interest on deposits at credit institutions and interest from life insurance contracts.

8. lịch trực tiếp bóng đá hôm nay from remittances.

9. Part of night shift or overtime salary that is higher than the daily salary or within working hours as prescribed by law.

10. Pension paid by the Social Insurance Fund; pension paid by a voluntary retirement fund on a monthly basis.

11. lịch trực tiếp bóng đá hôm nay from scholarships, including:

a) Scholarships received from the state budget;

b) Scholarships received from domestic and foreign organizations according to their scholarship support programs.

12. lịch trực tiếp bóng đá hôm nay from life insurance contracts, non-life insurance, labor accident compensation, state compensation, and other compensations as prescribed by law.

13. lịch trực tiếp bóng đá hôm nay received from charities permitted to be established or recognized by competent state agencies, operating for charitable, humanitarian purposes, not for profit.

14. lịch trực tiếp bóng đá hôm nay received from foreign aid for charitable, humanitarian purposes in the form of government and non-government approved by competent state agencies.

15. lịch trực tiếp bóng đá hôm nay from wages and salaries of Vietnamese seafarers working for foreign shipping companies or international shipping companies in Vietnam.

16. lịch trực tiếp bóng đá hôm nay of individuals who are shipowners, individuals having the right to use a ship, and individuals working on a ship from providing goods and services directly serving offshore fisheries exploitation and fishing.

Thus, pensions are income that is exempt from personal lịch trực tiếp bóng đá hôm nay, regardless of whether they are low or high. However, in cases where a retiree continues to work and earns income from such work, they are still required to pay personal lịch trực tiếp bóng đá hôm nay on income from wages and salaries.

Do high pension recipients have to pay personal lịch trực tiếp bóng đá hôm nay in Vietnam?(Image from the Internet)

Which income from wages and salaries of a retiree is subject to personal lịch trực tiếp bóng đá hôm nay in Vietnam?

Based on the provisions in Clause 2, Article 3 of the2007 Personal lịch trực tiếp bóng đá hôm nay Law, amended by Clause 1, Article 1 of theLuật thuế thu trực tiếp bóng đá euro hôm nay cá nhân sửa, regarding income from wages and salaries of retirees subject to personal lịch trực tiếp bóng đá hôm nay is as follows:

(1) Wages, salaries, and lịch trực tiếp bóng đá hôm nay of a salary or wage nature;

(2) Allowances, subsidies, except for the following:

- Allowances and subsidies as prescribed by law on preferential treatment for people with meritorious services;

- National defense and security allowances;

- Allowances for dangerous or hazardous work environments;

- Attraction allowances and regional allowances as prescribed by law;

- Unexpected hardship allowances, occupational accident and disease allowances, one-time childbirth or adoption allowances, reduced work capacity allowances, one-time retirement allowances, monthly survivor benefits, and other allowances as prescribed by social insurance law;

- Severance and unemployment allowances as prescribed by the Labor Code;

- Social protection allowances and other allowances and subsidies not of a salary or wage nature as prescribed by the Government of Vietnam.

How many years of compulsorysocial insurance contribution are required to receive a pension in Vietnamin 2024?

Based on the provisions in Article 54 of the2014 Social Insurance Law(amended by Point a, Clause 1, Article 219 of the2019 Labor Code) regarding conditions for receiving a pension in 2024 for participants in compulsory social insurance as follows:

Retirement Conditions

1. Employees specified at points a, b, c, d, g, h, and i, Clause 1, Article 2 of this Law, except for cases specified in Clause 3 of this Article, upon termination of employment having paid social insurance contributions for 20 years or more are eligible for pension if they meet one of the following conditions:

...

2. Employees specified at point đ and point e, Clause 1, Article 2 of this Law, upon termination of employment having paid social insurance contributions for 20 years or more are eligible for a pension if they meet one of the following conditions:

...

3. Female workers who are officials at commune level or part-time workers at a commune, ward, or commune-level town who participate in social insurance, upon termination of employment having paid social insurance contributions for between 15 and under 20 years and reaching retirement age as prescribed in Clause 2 of Article 169 of the Labor Code, are eligible for a pension.

4. Conditions on retirement age for certain special cases as prescribed by the Government of Vietnam.

Thus, based on the aforementioned provisions, to be eligible for a pension in 2024, workers need to meet conditions regarding retirement age as well as the number of years of social insurance contributions.

Specifically, the number of years of social insurance contributions to be eligible for a pension is as follows:

- The number of years of social insurance contributions is at least 20 years for both men and women.

- For female workers who are officials at commune level or part-time workers at a commune, ward, or commune-level town, between 15 and under 20 years of social insurance contributions and reaching the retirement age as prescribed in Clause 2, Article 169 of the2019 Labor Codeare eligible for a pension.