What are latest levels of health insurance benefits in 2025? Is đá bóng trực tiếp cost of paying social insurance for employees deductible when calculating CIT in Vietnam?
What are regulations on đá bóng trực tiếp latest levels of health insurance benefits in Vietnamin 2025?
Pursuant to Article 22 of đá bóng trực tiếp2008 Health Insurance Law, as amended and supplemented by Clause 17, Article 1 of đá bóng trực tiếp2024 Amended Health Insurance Law, đá bóng trực tiếp health insurance benefits applicable from January 1, 2025, are as follows:
Individuals participating in health insurance, when seeking medical examination and treatment as per đá bóng trực tiếp provisions in Articles 26 and 27 of đá bóng trực tiếp2008 Health Insurance Law, are eligible for reimbursement from đá bóng trực tiếp health insurance fund for medical expenses within đá bóng trực tiếp coverage scope at đá bóng trực tiếp following benefit levels:
(1) 100% Coverage
100% Coverage applies to đá bóng trực tiếp following groups:
- Active-duty officers of đá bóng trực tiếp People's Army, professional army officers; officers, non-commissioned officers of đá bóng trực tiếp People's Public Security; and individuals working in cryptography enjoying đá bóng trực tiếp salary equivalent to military personnel;
- Active-duty non-commissioned officers, soldiers of đá bóng trực tiếp People's Army; conscripted officers, soldiers in đá bóng trực tiếp People's Public Security; military students, police students, cryptography students receiving allowances who are Vietnamese citizens;
- Military students, police students, cryptography students receiving allowances who are foreigners;
- Students in officer reserve training for more than 3 months who have not participated in social insurance, health insurance;
- Permanent militia members;
- Individuals who have rendered meritorious services to đá bóng trực tiếp revolution according to đá bóng trực tiếp Ordinance on Preferences for Individuals with Meritorious Services to đá bóng trực tiếp Revolution; veterans;
- Children under 6 years old;
- Relatives of martyrs, individuals who have nurtured martyrs as per đá bóng trực tiếp Ordinance on Preferences for Individuals with Meritorious Services to đá bóng trực tiếp Revolution;
- Individuals from poor households; ethnic minorities from near-poor households residing in areas designated for ethnic minorities and mountainous regions; ethnic minorities residing in areas with difficult socio-economic conditions; individuals residing in areas with exceptionally difficult socio-economic conditions; individuals residing on island communes, island districts;
- Individuals receiving monthly social allowances; individuals receiving monthly nurturing allowances as prescribed by relevant laws; individuals receiving a monthly survivor's pension who are eligible for social allowances;
- Individuals aged 75 years or older receiving monthly survivor's pension, individuals aged 70 to under 75 years from near-poor households receiving monthly survivor's pension;
Additionally, 100% Coverage is applicable to:
- 100% of đá bóng trực tiếp cost of medical examination and treatment in cases where đá bóng trực tiếp cost per visit is below đá bóng trực tiếp threshold set by đá bóng trực tiếp Government of Vietnam;
- 100% of đá bóng trực tiếp cost of medical examination and treatment at facilities classified as primary care facilities, including health stations; family medicine clinics; military-civilian medical stations, military-civil clinics; district-level health centers with licensed outpatient clinics; healthcare agencies organized by đá bóng trực tiếp Minister of Health; or primary care facilities within đá bóng trực tiếp military or public security organized by đá bóng trực tiếp Minister of Defense or Minister of Public Security. 100% cost coverage for outpatient services at regional polyclinics;
- 100% of medical costs for individuals who have participated in health insurance for at least 5 years continuously, and whose out-of-pocket costs for medical care, as stipulated in Clause 3, Points a, b, c, d, and e of Clause 4, Clause 5, Article 22 of đá bóng trực tiếp2008 Health Insurance Law, Article 26, and Article 27 of đá bóng trực tiếp2008 Health Insurance Law, exceed six times đá bóng trực tiếp reference level;
(2) 95% Coverage
95% coverage of medical costs for individuals defined in Point a, Clause 2, Point k, Clause 3, Points a and g, Clause 4 of Article 12 of đá bóng trực tiếp2008 Health Insurance Law;
(3) 80% Coverage
- 80% coverage of medical costs for other individuals.
Note:
- Individuals eligible under multiple categories for health insurance participation will receive benefits based on đá bóng trực tiếp category with đá bóng trực tiếp highest benefits.
- Individuals who self-refer for medical examinations or treatments not at registered primary care facilities, or non-compliant with referral policies as specified in Articles 26 and 27 of đá bóng trực tiếp2008 Health Insurance Law, will be reimbursed by đá bóng trực tiếp health insurance fund according to đá bóng trực tiếp percentage rates of coverage as follows:
+ 100% coverage for examinations and treatments at primary or specialized care facilities for diagnoses or treatments of rare, critical conditions, or high-tech procedures as determined by đá bóng trực tiếp Minister of Health;
+ 100% coverage for ethnic minorities and individuals from poor households residing in areas with difficult or exceptionally difficult socio-economic conditions, or living on island communes or districts when receiving inpatient care at specialized care facilities;
+ 100% coverage for examinations and treatments at initial care facilities;
+ 100% coverage for inpatient care at primary care facilities;
+ 100% coverage for examinations and treatments at primary or specialized care facilities that, before January 1, 2025, were designated as district-level facilities by competent authorities;
+ 50% to 100% coverage for outpatient care at primary care facilities based on professional technical rankings and specific reimbursement percentages set by đá bóng trực tiếp Government of Vietnam;
+ 40% coverage for inpatient care at specialized care facilities;
+ 50% coverage for outpatient care as determined by đá bóng trực tiếp Government of Vietnam and 100% coverage for inpatient care at specialized care facilities that, before January 1, 2025, were designated as provincial-level facilities by competent authorities.
- Individuals participating in health insurance are entitled to 100% coverage in any facility in cases of emergency.
What are latest levels of health insurance benefits in 2025? Is đá bóng trực tiếp cost of paying social insurance for employees deductible when calculating CIT? (Image from Internet)
Is đá bóng trực tiếp health insurance contribution for employees deductible when calculating CIT in Vietnam?
Pursuant to Article 6 ofCircular 78/2014/TT-BTCas amended by Article 4 ofCircular 96/2015/TT-BTCregarding deductible and non-deductible expenses when determining taxable income:
Deductible and Non-Deductible Expenses for Determining Taxable Income
- Except for đá bóng trực tiếp non-deductible expenses mentioned in Clause 2 of this Article, enterprises can deduct all expenses if they meet đá bóng trực tiếp following conditions:
a) đá bóng trực tiếp actual expenses incurred related to đá bóng trực tiếp production and business activities of đá bóng trực tiếp enterprise.
b) đá bóng trực tiếp expenses have sufficient legal invoices and documents as prescribed by law.
c) đá bóng trực tiếp expenses, if involving invoices for goods or services valued at 20 million VND or above (including VAT), must be paid via non-cash payment methods.
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- Non-deductible expenses for determining taxable income include:
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Expenditure exceeding 3 million VND/month/person for contributions to voluntary pension funds, purchasing voluntary pension insurance, life insurance for đá bóng trực tiếp employee;Expenditure exceeding đá bóng trực tiếp legal limits for social insurance or health insurance for contributions to social security funds (mandatory supplementary pension insurance), health insurance fund, and unemployment insurance fund for employees.
Expenditures related to contributions to voluntary pension funds, social security-related funds, purchases of voluntary pension insurance, and life insurance for employees can be deducted beyond đá bóng trực tiếp limits stated at this point only if specified in one of đá bóng trực tiếp following documents: employment contracts; collective labor agreements; financial policies of đá bóng trực tiếp Company, Corporation, Group; bonus regulations determined by đá bóng trực tiếp Chairman of đá bóng trực tiếp Board, CEO, or Director in accordance with đá bóng trực tiếp Company's financial policies, Corporation, or Group.
Enterprises cannot include in costs any optional program expenses if they fail to fulfill mandatory insurance obligations for employees (including outstanding amounts for mandatory insurance).
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According to đá bóng trực tiếp above provisions, costs related to đá bóng trực tiếp payment of health insurance for employees will be deductible when calculating CIT, provided they meet all đá bóng trực tiếp conditions:
- Actual expenses incurred relate to đá bóng trực tiếp production and business activities of đá bóng trực tiếp enterprise.
- Expenses have sufficient legal invoices and documents as prescribed by law.
- Expenses involving invoices for goods or services valued at 20 million VND or more (including VAT) must be paid via non-cash payment methods.
However, if đá bóng trực tiếp expenditure exceeds đá bóng trực tiếp legal limits for health insurance contributions to social security funds, it will not be considered a deductible expense when determining đá bóng trực tiếp taxable income for CIT.
Is đá bóng trực tiếp health insurance contribution from employees deductible when calculating PIT in Vietnam?
According to Clause 1, Article 21 of đá bóng trực tiếp2007 Personal Income Tax Law, as amended by Clause 5, Article 1 of đá bóng trực tiếp2012 Amended Personal Income Tax Law, regarding taxable income:
Taxable Income
- Taxable income for earnings from business, salary, or wages is đá bóng trực tiếp total taxable income defined in Articles 10 and 11 of this Law, minus contributions to social insurance, health insurance, unemployment insurance, professional liability insurance in certain sectors or professions required to participate in mandatory insurance, voluntary pension funds, and other deductions provided in Articles 19 and 20 of this Law.
đá bóng trực tiếp Government of Vietnam prescribes đá bóng trực tiếp maximum deductible amount for contributions to voluntary pension funds as stated in this clause.
Thus, health insurance contributions from employees are included as deductible expenses when calculating PIT.
