What is trực tiếp bóng đá k+ retirement age schedule 2026 according to trực tiếp bóng đá k+ year of birth? Is pension subject to PIT in Vietnam?

What is thelatest retirement age schedule for 2026 in Vietnam?

Pursuant to Article 4 ofDecree 135/2020/ND-CPregulating retirement age under ordinary working conditions as follows:

Retirement age under ordinary working conditions

trực tiếp bóng đá k+ retirement age of workers under ordinary working conditions as specified in Clause 2, Article 169 of trực tiếp bóng đá k+ Labor Code is specifically regulated as follows:

1. From January 01, 2021, trực tiếp bóng đá k+ retirement age of workers under ordinary working conditions is 60 years and 3 months for male workers and 55 years and 4 months for female workers. Subsequently, every year, an increase of 3 months for male workers until reaching 62 years in 2028, and an increase of 4 months for female workers until reaching 60 years in 2035.

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Additionally, trực tiếp bóng đá k+ schedule for adjusting trực tiếp bóng đá k+ retirement age of workers is implemented according to trực tiếp bóng đá k+ schedule below:

* For male workers:

* For female workers:

Thus, trực tiếp bóng đá k+ retirement age in 2026 for male workers is 61 years and 6 months and for female workers is 57 years.

What is trực tiếp bóng đá k+ retirement age schedule 2026 according to trực tiếp bóng đá k+ year of birth? Is pension subject to PIT in Vietnam? (Image from Internet)

What are trực tiếp bóng đá k+ current conditions for receiving pension benefits in Vietnam?

Pursuant to Article 54 of trực tiếp bóng đá k+Law on Social Insurance 2014as amended by Point a Clause 1 Article 219 of trực tiếp bóng đá k+Labor Code 2019, trực tiếp bóng đá k+ conditions for receiving pension benefits are stipulated as follows:

(1)Workers specified at points a, b, c, d, g, h, and i of Clause 1 Article 2 of trực tiếp bóng đá k+Law on Social Insurance 2014, except for cases specified in Clause 3 Article 54 of trực tiếp bóng đá k+Law on Social Insurance 2014, when leaving work with at least 20 years of social insurance contribution, are entitled to pension if they fall into one of trực tiếp bóng đá k+ following conditions:

- Reaching trực tiếp bóng đá k+ age as prescribed in Clause 2 Article 169 of trực tiếp bóng đá k+Labor Code 2019;

- Reaching trực tiếp bóng đá k+ age as prescribed in Clause 3 Article 169 of trực tiếp bóng đá k+Labor Code 2019and having at least 15 years of work in heavy, hazardous, toxic, dangerous jobs or especially heavy, hazardous, toxic, dangerous jobs listed by trực tiếp bóng đá k+ Ministry of Labor - Invalids and Social Affairs or having at least 15 years of work in areas with extremely difficult socio-economic conditions, including time working in areas with a regional allowance coefficient of 0.7 or more before January 01, 2021;

- Workers who are up to 10 years younger than trực tiếp bóng đá k+ retirement age for workers prescribed in Clause 2 Article 169 of trực tiếp bóng đá k+Labor Code 2019and having at least 15 years of work in underground coal mining;

- Persons infected with HIV due to occupational accidents while performing assigned tasks.

(2)Workers specified at points d and e of Clause 1 Article 2 of trực tiếp bóng đá k+Law on Social Insurance 2014quitting work with at least 20 years of social insurance contribution are entitled to a pension when they fall into one of trực tiếp bóng đá k+ following cases:

- Being up to 5 years younger than trực tiếp bóng đá k+ retirement age prescribed in Clause 2 Article 169 of trực tiếp bóng đá k+Labor Code 2019, except where trực tiếp bóng đá k+ Law on People's Army Officers of Vietnam, Law on People's Public Security, Law on Cipher, Law on Professional Soldiers, and Defense Workers and Public Employees have different provisions;

- Being up to 5 years younger than trực tiếp bóng đá k+ retirement age prescribed in Clause 3 Article 169 of trực tiếp bóng đá k+Labor Code 2019and having at least 15 years of work in heavy, hazardous, toxic, dangerous jobs or especially heavy, hazardous, toxic, dangerous jobs listed by trực tiếp bóng đá k+ Ministry of Labor - Invalids and Social Affairs or having at least 15 years of work in areas with extremely difficult socio-economic conditions, including time working in areas with a regional allowance coefficient of 0.7 or more before January 01, 2021;

- Person infected with HIV due to occupational accidents while performing assigned tasks.

(3)Female workers who are officials at trực tiếp bóng đá k+ commune level or non-specialized workers at trực tiếp bóng đá k+ commune, ward, commune-level town level participating in social insurance, when leaving work with 15 to under 20 years of social insurance contribution and meeting trực tiếp bóng đá k+ retirement age condition prescribed in Clause 2 Article 169 of trực tiếp bóng đá k+Labor Code 2019, are entitled to a pension.

(4)Age conditions to receive pension for certain special cases as prescribed by trực tiếp bóng đá k+ Government of Vietnam.

Is trực tiếp bóng đá k+ pension subject to personal income tax in Vietnam?

Pursuant to Clause 10 Article 4 of trực tiếp bóng đá k+Personal Income Tax Law 2007(amended by Clause 3 Article 2 of trực tiếp bóng đá k+Law on Tax Amendments 2014; amended by Clause 2 Article 1 of trực tiếp bóng đá k+Luật thuế thu lịch trực tiếp bóng đá), it is stipulated that trực tiếp bóng đá k+ following incomes are tax-exempt:

Tax-exempt income

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5. Income from households and individuals directly producing agriculture, forestry, salt production, aquaculture, and catching unprocessed or only simply processed fisheries.

6. Income from trực tiếp bóng đá k+ conversion of agricultural land assigned by trực tiếp bóng đá k+ State for production purposes.

7. Income from interest on deposits at credit institutions and earnings from life insurance contracts.

8. Income from remittances.

9. Night work or overtime pay higher than regular day working or statutory work pay.

10. Pension paid by trực tiếp bóng đá k+ Social Insurance Fund; monthly pension paid by voluntary pension funds.

11. Income from scholarships, including:

a) Scholarships received from trực tiếp bóng đá k+ state budget;

b) Scholarships received from domestic and foreign organizations under their encouraging study support programs.

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Therefore, according to trực tiếp bóng đá k+ above provisions, pensions are considered tax-exempt income from personal income tax.