What is trực tiếp bóng đá hôm nay application form for early retirement/resignation in Vietnam according to Decree 178? Is pension income subject to personal income tax in Vietnam?
What is trực tiếp bóng đá hôm nay application form for early retirement/resignation in Vietnamaccording to Decree 178?
On February 14, 2025, trực tiếp bóng đá hôm nay Ministry of Finance issued Official Dispatch 1767/BTC-TCCB in 2025Downloadproviding guidance on implementing policies for early retirement and resignation according toNghị định 178/2024/NĐ-CP, applicable to organizations and units belonging to and under trực tiếp bóng đá hôm nay Ministry of Finance.
trực tiếp bóng đá hôm nay Ministry of Finance provides a sample application form for early retirement and resignation according to Decree 178 in Appendix 05 issued with Official Dispatch 1767/BTC-TCCB in 2025 as follows:
Downloadtrực tiếp bóng đá hôm nay application form for early retirement and resignation according to Decree 178
DownloadOfficial Dispatch 1767/BTC-TCCB in 2025
What is trực tiếp bóng đá hôm nay application form for early retirement/resignation in Vietnam according to Decree 178? Is pension income subject to personal income tax in Vietnam? (Image from trực tiếp bóng đá hôm nay Internet)
Vietnam: What benefits do early retirees receive under Decree 178?
According to Article 7 ofDecree 178/2024/ND-CP, policies for officials opting for early retirement when streamlining trực tiếp bóng đá hôm nay apparatus are as follows:
[1]Entitlement to a lump-sum retirement allowance for early retirement:
- For those retiring within trực tiếp bóng đá hôm nay first 12 months from trực tiếp bóng đá hôm nay date of trực tiếp bóng đá hôm nay reorganization decision by trực tiếp bóng đá hôm nay competent authority:
+ For individuals from 5 years or less to trực tiếp bóng đá hôm nay prescribed retirement age in Appendix I and Appendix II attached toNghị định 135/2020/NĐ-CP, an allowance equal to 1 month's current salary multiplied by trực tiếp bóng đá hôm nay number of early retirement months compared to trực tiếp bóng đá hôm nay retirement date.
+ For individuals with over 5 to 10 years to trực tiếp bóng đá hôm nay prescribed retirement age in Appendix I attached toNghị định 135/2020/NĐ-CP, an allowance equal to 0.9 months' current salary multiplied by 60 months.
- For those retiring from trực tiếp bóng đá hôm nay 13th month onward from trực tiếp bóng đá hôm nay date of trực tiếp bóng đá hôm nay reorganization decision by trực tiếp bóng đá hôm nay competent authority, they will receive 0.5 times trực tiếp bóng đá hôm nay allowance specified in point a, clause 1, Article 7 ofDecree 178/2024/ND-CP.
[2]Entitlement to early retirement policies based on mandatory social insurance contributions and years of early retirement as follows:
- For individuals from 2 to 5 years to trực tiếp bóng đá hôm nay prescribed retirement age in Appendix I attached toNghị định 135/2020/NĐ-CP, with sufficient mandatory social insurance contributions to receive a pension according to social insurance law, in addition to trực tiếp bóng đá hôm nay pension as per social insurance law, trực tiếp bóng đá hôm nay following policies are available:
+ No pension rate reduction due to early retirement;
+ An allowance of 5 months' current salary for each early retirement year compared to trực tiếp bóng đá hôm nay retirement age in Appendix I ofNghị định 135/2020/NĐ-CP;
+ An allowance of 5 months' current salary for trực tiếp bóng đá hôm nay first 20 years of contributions. From trực tiếp bóng đá hôm nay 21st year, an additional 0.5 month's current salary for each compulsory contribution year.
- For individuals over 5 to 10 years to trực tiếp bóng đá hôm nay prescribed retirement age in Appendix I ofNghị định 135/2020/NĐ-CP, with sufficient mandatory social insurance contributions for a pension as per social insurance law, additional policies include:
+ No pension rate reduction due to early retirement;
+ An allowance of 4 months' current salary for each early retirement year compared to trực tiếp bóng đá hôm nay retirement age in Appendix I ofNghị định 135/2020/NĐ-CP;
+ An allowance of 5 months' current salary for trực tiếp bóng đá hôm nay first 20 years of contributions, and from trực tiếp bóng đá hôm nay 21st year, 0.5 month's current salary for each year.
- For individuals from 2 to 5 years to trực tiếp bóng đá hôm nay retirement age in Appendix II ofNghị định 135/2020/NĐ-CPwith sufficient contributions and over 15 years of hazardous work, or work in regionally difficult economic conditions as defined before January 1, 2021, additional policies include:
+ No pension rate reduction due to early retirement;
+ An allowance of 5 months' current salary for each early retirement year compared to trực tiếp bóng đá hôm nay retirement age in Appendix II ofNghị định 135/2020/NĐ-CP;
+ An allowance of 5 months' current salary for trực tiếp bóng đá hôm nay first 20 years of contributions. Starting trực tiếp bóng đá hôm nay 21st year, 0.5 month's current salary for each year.
- For individuals less than 2 years from trực tiếp bóng đá hôm nay retirement age in Appendix I ofNghị định 135/2020/NĐ-CP, trực tiếp bóng đá hôm nay pension is according to social insurance law without rate reduction due to early retirement.
- For individuals less than 2 years from trực tiếp bóng đá hôm nay retirement age in Appendix II ofNghị định 135/2020/NĐ-CP, with over 15 years in hazardous roles or difficult regions before January 1, 2021, they receive a pension without reduction under social insurance law.
[3]Officials and public employees retiring early under clauses 1 and 2 of Article 7 ofDecree 178/2024/ND-CPfall under trực tiếp bóng đá hôm nay merit commendation category for contributions according to trực tiếp bóng đá hôm nay Law on Emulation and Commendation andNghị định 98/2023/NĐ-CP. If lacking trực tiếp bóng đá hôm nay requisite service time at retirement, trực tiếp bóng đá hôm nay remaining term of their leadership position shall be considered for merit evaluation. For those not eligible under trực tiếp bóng đá hôm nay specified commendation categories, trực tiếp bóng đá hôm nay competent authority may provide suitable awards.
Is pension income subject to personal income tax in Vietnam?
Pursuant to clause 10, Article 4 of trực tiếp bóng đá hôm nayPersonal Income Tax Law 2007(amended by clause 3, Article 2 of trực tiếp bóng đá hôm nayTax Amendment Law 2014; amended by clause 2, Article 1 of trực tiếp bóng đá hôm nayAmended Personal Income Tax Law 2012) regarding tax-exempt income:
Tax-Exempt Income
...
- Nightshift pay and overtime pay that is higher than standard daytime and regular hours payment.
10. Pension payments made by trực tiếp bóng đá hôm nay Social Insurance Fund, and monthly pensions paid by voluntary pension funds.
- Income from scholarships, including:
a) Scholarships sourced from state budgets;
b) Scholarships sourced from domestic and international organizations under educational support programs.
...
Therefore, under trực tiếp bóng đá hôm nay above regulations, pension income is exempt from personal income tax.
