Author Archives: admin

I. Individuals who can authorize to finalize tax for the income-paying organization: – Individuals earning income from salaries or wages sign the labor contract for at least 03 months at an income-paying organization and are actually working at such organization at the time of delegation for tax finalization, even if he/she has not worked for […]

According to current regulations, from 01 January 2022, foreign employees working in Viet Nam who (i) possess work permits, practice certificates or practice licenses issued by competent Vietnamese authorities AND (ii) under labor contracts of at least one year are subject to the compulsory social insurance scheme.   The social insurance payable ratio is the […]

According to the provisions of Clause 4, Article 85 of the Law on Social Insurance in 2014; Pursuant to Article 43 of the Vietnam Employment Law 2013; Pursuant to Clause 7, Article 1 of the Law on Health Insurance as amended in 2014, or Clause 2, Article 13 of the Integrated Document of the Law […]

Pursuant to Circular 06/2021/TT-BLDTBXH amending and supplementing some provisions of Circular 59/2015/TT-BLDTBXH; including some amendments to the monthly salary for compulsory social insurance payment.   From January 1, 2021 onward, the monthly salary on which social insurance premiums are based is the salary, salary allowance, and other additions, including: Salary by job or title: write […]