What is xem bóng đá trực tiếp nhà cái template for xem bóng đá trực tiếp nhà cái 2025 Tet holiday notification and 13th-month salary calculation in Vietnam? Is xem bóng đá trực tiếp nhà cái salary for work during xem bóng đá trực tiếp nhà cái 2025 Tet holiday subject to personal income tax in Vietnam?
What is xem bóng đá trực tiếp nhà cái template for xem bóng đá trực tiếp nhà cái 2025 Tet holiday notification and 13th-month salary calculation in Vietnam?
Currently, there is no specific regulation guiding xem bóng đá trực tiếp nhà cái template for xem bóng đá trực tiếp nhà cái 2025 Tet holiday notification and 13th-month salary calculation, and typically, this template is self-prepared by xem bóng đá trực tiếp nhà cái notifying entity. Your company or business can refer to xem bóng đá trực tiếp nhà cái sample notification below:
Download sample xem bóng đá trực tiếp nhà cái 2025 Tet holiday notification and 13th-month salary calculation Tải về
What is xem bóng đá trực tiếp nhà cái template for xem bóng đá trực tiếp nhà cái 2025 Tet holiday notification and 13th-month salary calculation in Vietnam?Is xem bóng đá trực tiếp nhà cái salary for work during xem bóng đá trực tiếp nhà cái 2025 Tet holiday subject to personal income tax in Vietnam? (Image from xem bóng đá trực tiếp nhà cái Internet)
Is xem bóng đá trực tiếp nhà cái salary for work during xem bóng đá trực tiếp nhà cái 2025 Tet holiday subject to personal income tax in Vietnam?
Based on Article 98Labor Code 2019which prescribes overtime wages as follows:
Overtime Pay, Night Work
- Employees working overtime are paid according to xem bóng đá trực tiếp nhà cái unit price or xem bóng đá trực tiếp nhà cái actual salary based on xem bóng đá trực tiếp nhà cái current work as follows:
a) On weekdays, at least 150%;
b) On weekly days off, at least 200%;
c) On holidays, Tet, paid leave days, at least 300% not including xem bóng đá trực tiếp nhà cái holiday, Tet, paid leave day's salary for daily wage earners.
- Employees working at night are paid extra at least 30% of xem bóng đá trực tiếp nhà cái salary calculated based on xem bóng đá trực tiếp nhà cái unit price or actual salary of a normal working day.
3. Employees working overtime at night, in addition to xem bóng đá trực tiếp nhà cái wages prescribed in clauses 1 and 2 of this Article, are paid extra at least 20% of xem bóng đá trực tiếp nhà cái salary calculated based on xem bóng đá trực tiếp nhà cái unit price or actual day work salary of a normal working day or weekly rest day or holiday, Tet.
- xem bóng đá trực tiếp nhà cái Government of Vietnam specifies xem bóng đá trực tiếp nhà cái details of this Article.
Thus, when employees work during xem bóng đá trực tiếp nhà cái 2025 Tet holiday, they receive at least three times xem bóng đá trực tiếp nhà cái salary for a normal working day, excluding xem bóng đá trực tiếp nhà cái Tet holiday salary for daily wage earners.
If working at night, employees are paid an additional amount, at least 20% of xem bóng đá trực tiếp nhà cái salary calculated based on xem bóng đá trực tiếp nhà cái unit price or actual salary of a normal working day.
According to point i clause 1 Article 3Circular 111/2013/TT-BTCwhich stipulates types of income exempted from tax as follows:
Types of Income Exempted from Tax
- Pursuant to Article 4 of xem bóng đá trực tiếp nhà cái Personal Income Tax Law, Article 4 of Decree No. 65/2013/ND-CP, types of income exempted from tax include:
Types of Income Exempted from Tax
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i) Income from overtime, night work paid higher than normal daytime wages according to xem bóng đá trực tiếp nhà cái Labor Code. Specifically:
i.1) xem bóng đá trực tiếp nhà cái portion of wages, salary paid higher due to night work, overtime is exempted based on xem bóng đá trực tiếp nhà cái actual salary for night work, overtime minus (-) xem bóng đá trực tiếp nhà cái normal daily wage, salary.
- In xem bóng đá trực tiếp nhà cái case of overtime on weekdays, if an individual is paid 60,000 VND/hour, xem bóng đá trực tiếp nhà cái taxable income exempted is:
60,000 VND/hour – 40,000 VND/hour = 20,000 VND/hour
- In xem bóng đá trực tiếp nhà cái case of overtime on days off or holidays, if an individual is paid 80,000 VND/hour, xem bóng đá trực tiếp nhà cái taxable income exempted is:
80,000 VND/hour – 40,000 VND/hour = 40,000 VND/hour
i.2) Organizations, individuals paying income must list out xem bóng đá trực tiếp nhà cái time of night work, overtime, and xem bóng đá trực tiếp nhà cái additional wage paid for such work to xem bóng đá trực tiếp nhà cái employees. This listing is kept at xem bóng đá trực tiếp nhà cái income-paying unit and presented upon xem bóng đá trực tiếp nhà cái tax authority's request.
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Therefore, employees working during xem bóng đá trực tiếp nhà cái 2025 Tet holiday are exempted from tax on xem bóng đá trực tiếp nhà cái higher portion of their salary paid for night work and overtime. xem bóng đá trực tiếp nhà cái daily wage portion remains subject to Personal Income Tax (PIT).
What types of income are exempt from personal income tax in Vietnam?
According to Article 4Personal Income Tax Law 2007(supplemented by clause 3 Article 2Law on Amendments to Tax Laws 2014and clause 2 Article 1Amended Personal Income Tax Law 2012) stipulating types of personal income exempted from personal income tax as follows:
- Income from real estate transfers between spouses, biological parents and children, adoptive parents and adopted children, parents-in-law and daughters-in-law, parents-in-law and sons-in-law, paternal/grandparents and grandchildren, siblings.
- Income from xem bóng đá trực tiếp nhà cái transfer of residential houses, homestead land use rights and properties attached to homestead land of individuals in xem bóng đá trực tiếp nhà cái case where they only have one house, homestead land.
- Income from land use right value granted by xem bóng đá trực tiếp nhà cái State to individuals.
- Income from inheritance, gifts being real estate between spouses, biological parents and children, adoptive parents and adopted children, parents-in-law and daughters-in-law, parents-in-law and sons-in-law, paternal/grandparents and grandchildren, siblings.
- Income of households and individuals directly engaged in agriculture, forestry, salt production, aquaculture, catching aquatic products not yet processed into other products or only through simple processing.
- Income from xem bóng đá trực tiếp nhà cái conversion of agricultural land of households and individuals granted by xem bóng đá trực tiếp nhà cái State for production.
- Income from interest on deposits at credit institutions, interest from life insurance contracts.
- Income from remittances.
- xem bóng đá trực tiếp nhà cái portion of salary for night work, overtime paid higher than xem bóng đá trực tiếp nhà cái normal daytime wage, working during prescribed hours.
- Retirement pension paid by xem bóng đá trực tiếp nhà cái Social Insurance Fund; monthly pension paid by voluntary pension funds.
- Income from scholarships, including:
+ Scholarships received from xem bóng đá trực tiếp nhà cái state budget;
+ Scholarships received from domestic and foreign organizations under xem bóng đá trực tiếp nhà cái scholarship support program of that organization.
- Income from compensation for life and non-life insurance contracts, compensation for occupational accidents, State compensation and other compensations as prescribed by xem bóng đá trực tiếp nhà cái law.
- Income received from a charity fund permitted to be established or recognized by xem bóng đá trực tiếp nhà cái State authority, operating for non-profit charitable, humanitarian purposes.
- Income received from foreign aid for charitable, humanitarian purposes in xem bóng đá trực tiếp nhà cái form of governmental and non-governmental approved by a competent state agency.
- Income from salary and wages of Vietnamese seamen working for foreign shipping companies or Vietnamese companies conducting international shipping.
- Income of individuals being ship owners, individuals having xem bóng đá trực tiếp nhà cái right to use ships, and individuals working on ships from supplying goods and services directly serving offshore catching and fishing activities.
