[null] What benefits do public employees trực tiếp bóng đá k+ employees receive upon resignation under Decree 178? [null] [null]

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What benefits do public employees trực tiếp bóng đá k+ employees receive upon resignation under Decree 178? Is severance allowance subject to personal income tax?

What benefits do public employees trực tiếp bóng đá k+ employees receive upon resignation in Vietnamunder Decree 178?

According to Article 10 ofDecree 178/2024/ND-CP, policies regarding resignation for public employees trực tiếp bóng đá k+ employees in agencies, organizations, units, trực tiếp bóng đá k+ armed forces due to restructuring are regulated as follows:

- Eligible public employees trực tiếp bóng đá k+ employees for resignation policies:

Public employees trực tiếp bóng đá k+ employees at least 2 years from retirement age as prescribed in Appendix I, Appendix II issued withDecree 135/2020/ND-CPtrực tiếp bóng đá k+ do not qualify for early retirement policies under the following two cases:

+ Public employee leaders, public employees working under labor contract policies in agencies, organizations, units, trực tiếp bóng đá k+ armed forces due to restructuring;

+ Persons working under labor contract policies as per labor law before January 15, 2019, trực tiếp bóng đá k+ persons working under labor contract policies applied as official policies (hereinafter referred to as employees) in agencies, organizations, units, trực tiếp bóng đá k+ armed forces due to restructuring.

- Resignation policies for public employees trực tiếp bóng đá k+ employees due to restructuring are as follows:

Public employees trực tiếp bóng đá k+ employees mentioned above, if they resign, will receive the following benefits:

(1)Receive severance allowance:

- For those resigning within the first 12 months from the restructuring decision by competent authorities, a severance allowance of 0.8 months of the current salary multiplied by the number of months counted for severance allowance is granted.

- For those resigning from the 13th month onwards from the restructuring decision by competent authorities, an allowance of 0.4 months of the current salary multiplied by the number of months counted for severance allowance is granted.

(2)Receive an allowance of 1.5 months of current salary for each year of service with compulsory social insurance contribution.

(3)Retain social insurance contribution time or receive a one-time social insurance payout according to social insurance law.

(4)Receive unemployment insurance according to unemployment insurance law.

What benefits do public employees trực tiếp bóng đá k+ workers receive upon resignation under Decree 178?

What benefits do public employees trực tiếp bóng đá k+ employees receive upon resignation under Decree 178? (Image from the Internet)

What are criteria for evaluating public employees trực tiếp bóng đá k+ employees to implement restructuring trực tiếp bóng đá k+ resolve policies in Vietnam?

Based on Article 6 ofDecree 178/2024/ND-CP, the guidelines for evaluating public employees trực tiếp bóng đá k+ employees to implement restructuring trực tiếp bóng đá k+ resolve policies are as follows:

Collective party committees, governments, trực tiếp bóng đá k+ heads of each agency, organization, trực tiếp bóng đá k+ unit must review trực tiếp bóng đá k+ evaluate all officials trực tiếp bóng đá k+ public employees, trực tiếp bóng đá k+ employees within their management scope based on task performance results in the last 3 years according to the following criteria:

(1)Criteria for evaluating ethical quality, responsibility spirit, sense of discipline, discipline in carrying out tasks or missions of officials trực tiếp bóng đá k+ public employees, trực tiếp bóng đá k+ employees.

(2)Criteria for evaluating professional competence, skills; ability to meet the requirements for progress, time, quality in executing regular trực tiếp bóng đá k+ sudden tasks or missions.

(3)Criteria for evaluating work results, products associated with the functions trực tiếp bóng đá k+ tasks of the agency, organization, unit that officials trực tiếp bóng đá k+ public employees, trực tiếp bóng đá k+ employees have achieved.

(4)Regarding officials trực tiếp bóng đá k+ public employees evaluated as having prominent qualities trực tiếp bóng đá k+ capacities, they must meet the above three criteria, trực tiếp bóng đá k+ at the same time, ensure criteria for innovation, creativity, daring to think, daring to do, daring to take responsibility for the common good, trực tiếp bóng đá k+ have outstanding achievements that bring benefits to the agency, organization, unit.

Is the severance allowance of public employees trực tiếp bóng đá k+ employees subject to personal income tax in Vietnam?

According to point b.6, clause 2, Article 2 ofCircular 111/2013/TT-BTC, it is stipulated as follows:

Taxable income

As prescribed in Article 3 of the Personal Income Tax Law trực tiếp bóng đá k+ Article 3 of Decree No. 65/2013/ND-CP, taxable personal income includes:

...

  1. Income from salaries trực tiếp bóng đá k+ wages

Income from salaries trực tiếp bóng đá k+ wages is the income that employees receive from employers, including:

...

b) The following allowances, benefits are excluded:

...

b.6) Unexpected difficulty allowance, labor accident allowance, occupational disease allowance, one-time allowance for childbirth or adoption, maternity policy levels, convalescence trực tiếp bóng đá k+ health recovery post-maternity, reduced labor capacity allowance, one-time retirement allowance, monthly survivorship benefit,severance allowance, job loss allowance, unemployment benefits, trực tiếp bóng đá k+ other allowances as prescribed by the Labor Code trực tiếp bóng đá k+ Social Insurance Law.

...

According to the above regulations, the severance allowance of public employees trực tiếp bóng đá k+ employees is not counted in taxable personal income, thus the severance allowance is not subject to personal income tax.

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