xem bóng đá trực tiếp trên youtubeWhich amounts are directly deducted from teachers' salaries in Vietnam?
Which amounts are directly deducted from teachers' salaries in Vietnam?
Based on Point 1.1 Clause 1 Article 4 of xem bóng đá trực tiếp trên youtube Procedure for collecting social insurance, health insurance, unemployment insurance, labor accident insurance, and occupational disease insurance; issuance of social insurance books and health insurance cards (Procedure) issued in conjunction withDecision 595/QD-BHXH of 2017, xem bóng đá trực tiếp trên youtube regulations are as follows:
Subjects participating as stipulated in Article 2 of xem bóng đá trực tiếp trên youtube Law on Social Insurance and guiding documents. To be specific:
- Employees who are Vietnamese citizens subject to compulsory social insurance participation include:
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1.3. Officials and public employees as specified in xem bóng đá trực tiếp trên youtube laws concerning officials and public employees;
Based on Point 1.1 Clause 1 Article 5 of xem bóng đá trực tiếp trên youtube Procedure issued in conjunction withDecision 595/QD-BHXH of 2017, which stipulates xem bóng đá trực tiếp trên youtube contribution rates and responsibilities for paying social insurance, as follows:
Article 5. Contribution rates and responsibilities as per Article 85, Article 86 of xem bóng đá trực tiếp trên youtube Law on Social Insurance and guiding documents. To be specific:
- Contribution rates and responsibilities of employees
1.1. Employees specified in Points 1.1, 1.2, 1.3, 1.4, 1.5, and Subsection b Point 1.7 Clause 1 Article 4 monthly contribute 8% of their monthly salary to xem bóng đá trực tiếp trên youtube retirement and survivorship fund.
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Based on Point 1.2 Clause 1 Article 17 of xem bóng đá trực tiếp trên youtube Procedure issued in conjunction withDecision 595/QD-BHXH of 2017, which stipulates xem bóng đá trực tiếp trên youtube health insurance participation subjects, specifically as follows:
Subjects participating in health insurance as per Article 12 of xem bóng đá trực tiếp trên youtube Law on Health Insurance and guiding documents. To be specific:
- Group paid for by employers and employees, including:
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1.2. Officials and public employees as specified by laws on officials and public employees.
Based on Clause 1 Article 18 of xem bóng đá trực tiếp trên youtube Procedure issued in conjunction withDecision 595/QD-BHXH of 2017, which stipulates xem bóng đá trực tiếp trên youtube contribution rates and responsibilities for paying health insurance as follows:
Contribution rates and responsibilities for health insurance of subjects according to Article 13 of xem bóng đá trực tiếp trên youtube Law on Health Insurance and guiding documents. To be specific:
- Subjects in Points 1.1, 1.2, Clause 1, Article 17: xem bóng đá trực tiếp trên youtube monthly contribution rate is 4.5% of xem bóng đá trực tiếp trên youtube monthly salary, with xem bóng đá trực tiếp trên youtube employer paying 3% and xem bóng đá trực tiếp trên youtube employee paying 1.5%. xem bóng đá trực tiếp trên youtube monthly salary used for health insurance calculation is xem bóng đá trực tiếp trên youtube monthly salary used for compulsory social insurance according to Article 6.
For subjects specified in Point 1.4, Clause 1, Article 17: xem bóng đá trực tiếp trên youtube monthly contribution rate is 4.5% of xem bóng đá trực tiếp trên youtube monthly salary based on rank and allowances for position, seniority beyond framework (for employees implementing state wage policies) or 4.5% of xem bóng đá trực tiếp trên youtube monthly salary recorded in xem bóng đá trực tiếp trên youtube labor contract (for employees receiving wages as per employer regulations); of which, local police units contribute 3%, and employees contribute 1.5%.
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Based on Clause 1 Article 57 of xem bóng đá trực tiếp trên youtubeLaw on Employment 2013, which stipulates xem bóng đá trực tiếp trên youtube contribution rates, sources, and usage of xem bóng đá trực tiếp trên youtube Unemployment Insurance Fund as follows:
Contribution rates, sources, and usage of xem bóng đá trực tiếp trên youtube Unemployment Insurance Fund
- xem bóng đá trực tiếp trên youtube contribution rates and responsibilities for paying unemployment insurance are as follows:
a) Employees contribute 1% of their monthly salary;
b) Employers contribute 1% of xem bóng đá trực tiếp trên youtube total monthly salary fund of employees participating in unemployment insurance;
c) xem bóng đá trực tiếp trên youtube state supports a maximum of 1% of xem bóng đá trực tiếp trên youtube total monthly salary fund of employees participating in unemployment insurance, ensured by xem bóng đá trực tiếp trên youtube central budget.
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Based on Clause 1, Article 26 of xem bóng đá trực tiếp trên youtubeLaw on Trade Unions 2012, which stipulates trade union finances as follows:
Trade union finances
Trade union finances include xem bóng đá trực tiếp trên youtube following revenues:
- Trade union fees paid by trade union members as per xem bóng đá trực tiếp trên youtube regulations of xem bóng đá trực tiếp trên youtube Vietnam Trade Union Charter;
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Thus, xem bóng đá trực tiếp trên youtube amounts directly deducted from teachers' salaries include:
- Compulsory social insurance contributions. Teachers are responsible for contributing 8% of their monthly salary to xem bóng đá trực tiếp trên youtube retirement and survivors' fund.- Health insurance contributions. Teachers contribute 1.5% of their monthly salary.- Unemployment insurance contributions. Teachers must contribute 1% of their monthly salary to unemployment insurance.- Trade union fees.
Which amounts are directly deducted from teachers' salaries in Vietnam?(Internet image)
Do teachers with monthly salary over 11 million in Vietnam have to pay personal income tax?
Based on Clause 1 Article 7 ofCircular 111/2013/TT-BTC, which stipulates tax calculation bases for taxable income from business, salary, and wages as follows:
Tax calculation bases for taxable income from business, salary, and wages
Tax calculation bases for income from business and income from salary and wages are taxable income and tax rates. To be specific:
1. Taxable income is determined by xem bóng đá trực tiếp trên youtube taxable income as guided at Article 8 of this Circular minus (-) xem bóng đá trực tiếp trên youtube following deductions:
a) Family circumstance deductions as guided at Clause 1, Article 9 of this Circular.
b) Contributions to insurance, voluntary pension funds as guided at Clause 2, Article 9 of this Circular.
c) Charitable, humanitarian, and educational promotion contributions as guided at Clause 3, Article 9 of this Circular.
Based on Article 9 ofCircular 111/2013/TT-BTC, which stipulates deductions as follows:
Deductions
Deductions as guided in this Article are amounts subtracted from taxable income before determining taxable income from salary, wages, and business. To be specific:
- Family circumstance deductions
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- Deductions for contributions to insurance and voluntary pension funds
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- Deductions for charitable, humanitarian, and educational promotion contributions
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Based on Point i Clause 1 Article 25 ofCircular 111/2013/TT-BTC, which stipulates tax deduction and tax deduction documents as follows:
Tax deduction and tax deduction documents
1. Tax deduction
Tax deduction means xem bóng đá trực tiếp trên youtube organization or individual paying income calculates xem bóng đá trực tiếp trên youtube amount of tax payable and deducts it from xem bóng đá trực tiếp trên youtube income before paying it to xem bóng đá trực tiếp trên youtube tax recipient. To be specific:
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i) Tax deduction for some other cases
Organizations or individuals paying wages, remuneration, or other payments to individuals residing in Vietnam without a labor contract (as guided in Points c, d, Clause 2, Article 2 of this Circular) or with a labor contract under three (03) months with a total payment of two million (2,000,000) VND or more per time must deduct tax at xem bóng đá trực tiếp trên youtube rate of 10% on xem bóng đá trực tiếp trên youtube income before paying it to xem bóng đá trực tiếp trên youtube individual.
If xem bóng đá trực tiếp trên youtube individual has only one source of income subject to this tax deduction rate but estimates that their total taxable income after deducting family circumstances does not reach xem bóng đá trực tiếp trên youtube taxable level, xem bóng đá trực tiếp trên youtube individual with income may make a commitment (according to xem bóng đá trực tiếp trên youtube form issued with tax management documents) and send it to xem bóng đá trực tiếp trên youtube income-paying organization for temporary non-deduction of personal income tax.
Based on xem bóng đá trực tiếp trên youtube individual's commitment, xem bóng đá trực tiếp trên youtube income-paying organization does not deduct tax. At xem bóng đá trực tiếp trên youtube end of xem bóng đá trực tiếp trên youtube tax year, xem bóng đá trực tiếp trên youtube income-paying organization must still aggregate xem bóng đá trực tiếp trên youtube list and income of individuals not reaching xem bóng đá trực tiếp trên youtube tax deduction level (in xem bóng đá trực tiếp trên youtube form issued with tax management documents) and submit it to xem bóng đá trực tiếp trên youtube tax authority. xem bóng đá trực tiếp trên youtube individual making xem bóng đá trực tiếp trên youtube commitment must take responsibility for their commitment; if fraud is detected, they will be handled according to xem bóng đá trực tiếp trên youtube Law on Tax Administration.
Individuals making xem bóng đá trực tiếp trên youtube commitment as guided here must have taxpayer registration and have a tax code at xem bóng đá trực tiếp trên youtube time of making xem bóng đá trực tiếp trên youtube commitment.
Therefore, teachers without dependents must pay personal income tax if their total income from salary and wages exceeds 11 million VND per month.
Note: xem bóng đá trực tiếp trên youtube salary of teachers subject to personal income tax is xem bóng đá trực tiếp trên youtube salary after deducting xem bóng đá trực tiếp trên youtube following:
- Contributions to insurance, voluntary pension funds, charitable, humanitarian, and educational promotion contributions.
- Income exempt from personal income tax.
- Non-taxable income.
What is xem bóng đá trực tiếp trên youtube retirement age for teachers in Vietnamin 2024?
Based on Clause 1 Article 46 of xem bóng đá trực tiếp trên youtubeLaw on Public Employees 2010stipulating pension policies in Vietnam:
Pension policies
- Public employees are entitled to pension as per xem bóng đá trực tiếp trên youtube laws on labor and social insurance.
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Based on Article 169 of xem bóng đá trực tiếp trên youtubeLabor Code 2019, which stipulates xem bóng đá trực tiếp trên youtube retirement age as follows:
Retirement age
- Employees who meet xem bóng đá trực tiếp trên youtube conditions for xem bóng đá trực tiếp trên youtube duration of social insurance contributions as per xem bóng đá trực tiếp trên youtube laws on social insurance are entitled to a pension upon reaching xem bóng đá trực tiếp trên youtube retirement age.
- xem bóng đá trực tiếp trên youtube retirement age of employees under normal working conditions is adjusted according to xem bóng đá trực tiếp trên youtube schedule until reaching 62 years for men in 2028 and 60 years for women in 2035.
From 2021, xem bóng đá trực tiếp trên youtube retirement age of employees in normal working conditions is 60 years 03 months for men and 55 years 04 months for women; subsequently, each year xem bóng đá trực tiếp trên youtube age increases by 03 months for men and 04 months for women.
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Therefore, xem bóng đá trực tiếp trên youtube retirement age of teachers in 2024 in normal working conditions is as follows:
Male teachers: retirement age From 61 years old.
Female teachers: retirement age From 56 years 4 months.
Additionally, teachers can retire at a lower age than xem bóng đá trực tiếp trên youtube above regulation but not more than 05 years if they are subject to an 81% or more reduction in working capacity; working in areas with especially difficult socio-economic conditions.
