When is trực tiếp bóng đá hôm nay deadline for compulsory social insurance contributions and union fees for February 2025 for enterprises in Vietnam?
When is trực tiếp bóng đá hôm nay deadline for compulsory social insurance contributions and union fees for February 2025 for enterprises in Vietnam?
Based on Clause 1, Article 7 ofDecision 595/QD-BHXH 2017, trực tiếp bóng đá hôm nay deadline for paying compulsory social insurance is stipulated as follows:
Method of payment as regulated in Article 85, Article 86 of trực tiếp bóng đá hôm nay Law on Social Insurance and guiding documents. Specifically:
- Monthly payment
Every month, no later than trực tiếp bóng đá hôm nay last day of trực tiếp bóng đá hôm nay month, trực tiếp bóng đá hôm nay unit shall deduct compulsory social insurance contributions from trực tiếp bóng đá hôm nay monthly wage fund of employees participating in compulsory social insurance, and simultaneously deduct from trực tiếp bóng đá hôm nay monthly wage of each employee according to trực tiếp bóng đá hôm nay prescribed rate, and transfer it at once into trực tiếp bóng đá hôm nay specialized account of trực tiếp bóng đá hôm nay social insurance agency opened at trực tiếp bóng đá hôm nay bank or State Treasury.
...
Based on Clause 2, Article 6 ofDecree 191/2013/ND-CP, trực tiếp bóng đá hôm nay deadline for paying union fees is regulated as follows:
Method of paying union fees
- Agencies and units whose operational expenses are fully or partially covered by trực tiếp bóng đá hôm nay state budget pay union fees once a month at trực tiếp bóng đá hôm nay same time as paying compulsory social insurance for employees.
trực tiếp bóng đá hôm nay State Treasury where trực tiếp bóng đá hôm nay agency or unit opens a transaction account shall base on trực tiếp bóng đá hôm nay union fee withdrawal slip to control disbursements and transfer money into trực tiếp bóng đá hôm nay deposit account of trực tiếp bóng đá hôm nay labor union at trực tiếp bóng đá hôm nay bank.
2. Organizations or enterprises pay union fees once a month at trực tiếp bóng đá hôm nay same time as paying compulsory social insurance for employees.
- Organizations or enterprises in agriculture, forestry, fishery, and salt production that pay wages according to production and business cycles shall pay union fees monthly or quarterly at trực tiếp bóng đá hôm nay same time as paying compulsory social insurance for employees based on registration with trực tiếp bóng đá hôm nay labor union.
Based on trực tiếp bóng đá hôm nay above regulations, it can be seen that trực tiếp bóng đá hôm nay deadline for making compulsory social insurance contributions and paying union fees monthly is no later than trực tiếp bóng đá hôm nay last day of trực tiếp bóng đá hôm nay month.
Thus, trực tiếp bóng đá hôm nay deadline for making compulsory social insurance contributions and union fees for February 2025 for enterprises is Friday, February 28, 2025.
When is trực tiếp bóng đá hôm nay deadline for compulsory social insurance contributions and union fees for February 2025 for enterprises in Vietnam? (Image from trực tiếp bóng đá hôm nay Internet)
Shall compulsory social insurance contributions be deducted from taxable personal income tax in Vietnam?
According to trực tiếp bóng đá hôm nay provisions at Point a, Clause 2, Article 9 ofCircular 111/2013/TT-BTCamended by Article 15 ofCircular 92/2015/TT-BTC(trực tiếp bóng đá hôm nay contents related to personal income tax for business individuals in this Article are annulled by Clause 6, Article 25 ofCircular 92/2015/TT-BTC) as follows:
Deductions
trực tiếp bóng đá hôm nay deductions guided in this Article are amounts that are deductible from an individual's taxable income before determining taxable income from wages, salaries, and business. Specifically, as follows:
...
- Deductions for insurance contributions, voluntary pension funds
a) Insurance contributions include: social insurance, health insurance, unemployment insurance, professional liability insurance for certain occupations required to participate in mandatory insurance.
b) Contributions to voluntary pension funds, purchase of voluntary pension insurance
trực tiếp bóng đá hôm nay contribution to a voluntary pension fund, purchase of voluntary pension insurance is deductible from taxable income according to actual incurred but not exceeding one (01) million VND/month for employees participating in voluntary pension products as guided by trực tiếp bóng đá hôm nay Ministry of Finance, including both amounts paid by trực tiếp bóng đá hôm nay employer and by trực tiếp bóng đá hôm nay employee themselves (if any), even in case of participation in multiple funds. Basis for determining deductible income is a copy of trực tiếp bóng đá hôm nay payment slip (or fee payment slip) issued by trực tiếp bóng đá hôm nay voluntary pension fund, insurer.
...
Thus, according to trực tiếp bóng đá hôm nay above regulation, trực tiếp bóng đá hôm nay compulsory social insurance contributions are deductible from taxable personal income tax (PIT).
How many types of taxable personal income tax incomes from wages and salaries are there in Vietnam?
Based on Clause 2, Article 3 ofPersonal Income Tax Law 2007amended by Clause 1, Article 1 ofAmended Personal Income Tax Law 2012, it is stipulated as follows:
Taxable income
Taxable personal income includes trực tiếp bóng đá hôm nay following types of income, except income exempted under Article 4 of this Law:
...
- Income from wages, salaries, including:
a) Wages, salaries, and amounts of a similar nature to wages, salaries;
b) Allowances and subsidies, except for: allowances and subsidies under trực tiếp bóng đá hôm nay provisions of legislation on incentives for those with contributions to trực tiếp bóng đá hôm nay revolution; national defense and security allowances; hazardous, dangerous job allowances; allowances for attraction, regional allowances stipulated by law; sudden difficulty allowances, labor accident allowances, occupational disease allowances, one-off allowance for childbirth or adoption of children, allowances due to a reduction in working ability, one-time retirement allowances, monthly survivor's pensions and other allowances under trực tiếp bóng đá hôm nay social insurance regime; redundancy and job loss allowances as prescribed by trực tiếp bóng đá hôm nay Labor Code; social protection nature allowances and other non-salary and non-wage nature allowances as stipulated by trực tiếp bóng đá hôm nay Government of Vietnam.
...
Thus, income from wages and salaries includes two types:
- Wages, salaries, and amounts of a similar nature to wages, salaries;
- Allowances and subsidies.
