Nghị định 178 năm 2024 quy định về chính sách đối với người nghỉ trực tiếp bóng đá việt nam hôm nay trước tuổi ra sao?

Vietnam: Who are regulated entitiesunder Decree 178 of 2024?

Based on Article 2 ofDecree 178/2024/ND-CP, the subjects to be applied are defined as follows:

(1) Officials and public employees, and individuals working under labor contract policiesxoilac tv trực tiếp bóng đá hôm nay agencies, organizations, units, and armed forces due to reorganization as stipulated xoilac tv trực tiếp bóng đá hôm nay Article 1 ofDecree 178/2024/ND-CP, including:

- Leadership, management officials, and public employees;

- Commune-level officials;

- Individuals working under labor contract policies as per labor law prior to January 15, 2019, and individuals working under labor contract policies applied as officials (hereinafter referred to as workers);

- Officers, professional soldiers, defense workers, and public employees of the People's Army of Vietnam;

- Officers, salary-based non-commissioned officers, civilian employees, and salary-based contract laborers funded by the state budget under the People's Public Security;

- Individuals working xoilac tv trực tiếp bóng đá hôm nay cipher organizations.

(2) Officials not meeting age re-election or reappointment conditionsto hold positions or titles xoilac tv trực tiếp bóng đá hôm nay the Communist Party of Vietnam, State, political - social organizations, and officials resigning voluntarily according to other Decrees by the Government of Vietnam.

What are regulations onpolicies for early retirement xoilac tv trực tiếp bóng đá hôm nay Vietnam under Decree 178?

According to Article 7 ofDecree 178/2024/ND-CP, the policies regarding early retirement for officials and public employees, and individuals working under labor contract policies mentioned xoilac tv trực tiếp bóng đá hôm nay (1) above are as follows:

(1) Entitled to a one-time retirement allowance for early retirement:

- For those retiring within the first 12 monthsfrom the date of the competent authority's decision to reorganize:

If the age is up to 5 years younger than the retirement age as specified xoilac tv trực tiếp bóng đá hôm nay Appendices 1 and 2 attached toDecree 135/2020/ND-CP, an allowance equal to the current monthly salary multiplied by the number of early retirement months compared to the standard retirement time will be granted.

If the age is between over 5 years and up to 10 years younger than the retirement age specified xoilac tv trực tiếp bóng đá hôm nay Appendix I attached toDecree 135/2020/ND-CP, an allowance equal to 0.9 times the current monthly salary multiplied by 60 months will be provided.

- For those retiring from the 13th month onwardfrom the date of the competent authority's decision to reorganize, half of the allowance for those retiring within the first 12 months will be granted.

(2) Entitled to early retirement policies based on mandatory social insurance contribution time and the number of early retirement years as follows:

- If having from enough 2 years to up to 5 years left until the retirement agespecified xoilac tv trực tiếp bóng đá hôm nay Appendix 1 attached toDecree 135/2020/ND-CPand sufficient mandatory social insurance contribution time to receive a pension under social insurance law, xoilac tv trực tiếp bóng đá hôm nay addition to receiving a pension as per social insurance law, the following policies are applicable:

+ No reduction xoilac tv trực tiếp bóng đá hôm nay the pension percentage due to early retirement;

+ An allowance of 5 months' current salary for each year of early retirement compared to the retirement age specified xoilac tv trực tiếp bóng đá hôm nay Appendix 1 attached to [Decree 135/2020/ND-CP];

+ An allowance of 5 months' current salary for the first 20 years working with mandatory social insurance contributions. From the 21st year onward, each year of work with mandatory social insurance contributions will receive an allowance equal to 0.5 months of the current salary.

- If having from above 5 years up to 10 years left until the retirement agespecified xoilac tv trực tiếp bóng đá hôm nay Appendix 1 attached toDecree 135/2020/ND-CPand sufficient mandatory social insurance contribution time to receive a pension under social insurance law, apart from receiving a pension as per social insurance law, the following policies are applicable:

+ No reduction xoilac tv trực tiếp bóng đá hôm nay the pension percentage due to early retirement;

+ An allowance of 4 months' current salary for each year of early retirement compared to the retirement age specified xoilac tv trực tiếp bóng đá hôm nay Appendix 1 attached to [Decree 135/2020/ND-CP];

+ An allowance of 5 months' current salary for the first 20 years of work with mandatory social insurance contributions. From the 21st year onward, each year of work with mandatory social insurance contributions will receive an allowance equal to 0.5 months of the current salary.

- If having from 2 years up to 5 years left until the retirement agespecified xoilac tv trực tiếp bóng đá hôm nay Appendix 2 attached toDecree 135/2020/ND-CPand sufficient mandatory social insurance contribution time to receive a pension under social insurance law, with 15 years or more working xoilac tv trực tiếp bóng đá hôm nay heavy-duty, hazardous, or dangerous occupations included xoilac tv trực tiếp bóng đá hôm nay lists issued by the Ministry of Labor - Invalids and Social Affairs or having 15 years or more working xoilac tv trực tiếp bóng đá hôm nay economically - socially disadvantaged areas issued by the Ministry of Labor - Invalids and Social Affairs, including the time working xoilac tv trực tiếp bóng đá hôm nay places with a regional allowance coefficient of 0.7 or more prior to January 1, 2021, apart from receiving a pension as per social insurance law, the following policies will be provided:

+ No reduction xoilac tv trực tiếp bóng đá hôm nay the pension percentage due to early retirement;

+ An allowance of 5 months' current salary for each year of early retirement compared to the retirement age specified xoilac tv trực tiếp bóng đá hôm nay Appendix 2 attached toDecree 135/2020/ND-CP;

+ An allowance of 5 months' current salary for the first 20 years of work with mandatory social insurance contributions. From the 21st year onward, each year of work with mandatory social insurance contributions will receive an allowance equal to 0.5 months of the current salary.

- If having less than 2 years left until the retirement agespecified xoilac tv trực tiếp bóng đá hôm nay Appendix I attached toDecree 135/2020/ND-CPand having sufficient time of work with mandatory social insurance contributions to receive a pension as per social insurance law, then will be entitled to a pension as per social insurance law with no reduction xoilac tv trực tiếp bóng đá hôm nay pension percentage due to early retirement.

- If having less than 2 years left until the retirement agespecified xoilac tv trực tiếp bóng đá hôm nay Appendix 2 attached toDecree 135/2020/ND-CPand having sufficient time of work with mandatory social insurance contributions to receive a pension as per social insurance law, including 15 years or more working xoilac tv trực tiếp bóng đá hôm nay heavy-duty, hazardous, dangerous, or particularly heavy-duty, hazardous, dangerous jobs included xoilac tv trực tiếp bóng đá hôm nay lists by the Ministry of Labor - Invalids and Social Affairs or enough 15 years or more working xoilac tv trực tiếp bóng đá hôm nay economically - socially disadvantaged areas as per lists by Ministry of Labor - Invalids and Social Affairs before January 1, 2021; will be entitled to a pension under social insurance law and no reduction xoilac tv trực tiếp bóng đá hôm nay the pension percentage for early retirement.

(3) Officials and public employees eligible for early retirement xoilac tv trực tiếp bóng đá hôm nay (1) and (2) subjected to commendation for contributionsaccording toLuật Thi đua, kết quả bóng đá trực tiếpandNghị định 98/2023/NĐ-CPdated December 31, 2023, by the Government of Vietnam, providing detailed guidance on the implementation of certain contents ofLuật Thi đua, kết quả bóng đá trực tiếp. If lacking working time xoilac tv trực tiếp bóng đá hôm nay leadership positions necessary for commendation upon retirement, the early retirement period is counted towards the remaining term of office or appointment duration of the currently held position to consider commendation for contributions according to the Law on Emulation and Commendation andNghị định 98/2023/NĐ-CP.

For officials and public employees not subject to commendation for contributions, competent authorities can consider suitable forms of commendation based on achieved accomplishments.

What are regulations on policies for early retirement xoilac tv trực tiếp bóng đá hôm nay Vietnam under Decree 178?(Image from the Internet)

Is early retirement allowance under Decree 178 of 2024 subject to personal income tax xoilac tv trực tiếp bóng đá hôm nay Vietnam?

Based on Clause 2, Article 2 ofCircular 111/2013/TT-BTC, it is stipulated as follows:

Taxable Income

...

2. Income from salary, wages

Income from salary, wages is the income workers receive from employers, including:

a) Salary, wages, and income with the nature of salary, wages xoilac tv trực tiếp bóng đá hôm nay forms of cash or non-cash.

b) Allowances, subsidies, except for the following allowances, subsidies:

b.1) Monthly preferential allowances and one-time allowances under laws for people with meritorious services.

b.2) Monthly allowances, one-time allowances for participants xoilac tv trực tiếp bóng đá hôm nay wars, national defense, international duties, and youth volunteers who have completed assigned tasks.

b.3) Defense and security allowances; allowances for armed forces.

b.4) Hazardous allowances for disciplines, jobs, or work xoilac tv trực tiếp bóng đá hôm nay hazardous, dangerous environments.

b.5) Attraction allowances, regional allowances.

b.6) Unexpected hardship allowance, work accident allowance, occupational disease allowance, one-time allowance for childbirth or adoption, maternity policies, post-maternity recovery benefit, labor capacity reduction allowance, one-time retirement allowance, monthly survivor benefit, severance allowance, job loss allowance, unemployment allowance, and other allowances as per Labor Code and Law on Social Insurance.

...

Accordingly, the early retirement allowance under Decree 178 of 2024 is not subject to personal income tax.