Labour
Question 98: Is it correct that Employees must provide information about their health and bear health check expenses before signing LCs with the Employer? If this is correct, is it contrary to the regulation that organisations or individuals who request health check must bear health check expenses?
Must Employees provide information about their health before signing LCs with the Employer? As prescribed by labour law, if requested by the Employer, Employees must provide the Employer with their health information before signing LCs[1]. It should be noted that the Employees’ health information must be provided in the form of health certificate as the…
Question 96: What are the conditions and procedures for enjoying insurance of labour accidents and occupational diseases?
Upon encountering labour accidents, Employees will be entitled to the regime of occupational accidents and diseases in accordance with the law when they satisfies all conditions and performs all procedures as follows:Conditions for enjoying the regime of labour accidents and occupational diseases Conditions for enjoying the regime of labour accidents and occupational diseases In accordance…
Question 95: Are Employers entitled to a reduction of payment rate into the insurance fund for labour accidents or occupational diseases?
Reduction of payment rate into the insurance fund for labour accidents or occupational diseases Decree 44/2017/NĐ-CP coming into effect from 01/06/2017 stipulates the payment rate into the insurance fund for labour accidents and occupational diseases will be reduced from 1 % to 0.5% on the salary fund serving as a basis for SI payment by…
Question 94: Where Employees work for many Employers, how is the payment of SI, HI, UI and insurance for labour accidents and occupational diseases carried out?
The labour law allows Employees to enter into LCs with many Employers[1]. And then, the participation in SI, HI, UI and insurance of labour accidents and occupational diseases for Employees is carried out as follows: Payment of SI, HI, UI and insurance of labour accidents and occupational diseases for Employees working for many Employers When…
Question 92: May Employees, eligible for retirement age but not for the number of years of paying SI, pay once for the missing years in order to enjoy retirement regime?
Conditions for pension entitlement Pursuant to the SI Law 2014, in order to enjoy pension, Employees should meet the conditions on retirement age and social insurance payment time as follows[1]: For pension age: male Employees are 60 years old and female Employees are 55 years old; and For SI payment time: Employees on retirement must…
Question 91: Are Employees required to carry out procedures for applying for re-issuance of SI books when changing their People’s ID cards to Citizen ID cards?
SI books are issued to each Employee to monitor the payment and entitlement of the SI regimes and serve as the basis to solve the SI regimes for Employees[1]. Therefore, in some cases where Employees have lost, damaged, or encounter any content errors or need to change the information recorded in SI books, they will…
Question 90: Are the Employees who work under LCs of less than 3 months the subjects to participate in SI?
Singing LCs of less than 3 months with Employees Pursuant to the Labor Code, LCs of less than 3 months may be classified as seasonal LCs or specific-task LCs of less than 12 months[1]. For this type of LC, the Employer should be noted that if the task is of frequent nature and lasts for…
Question 89: From 1/1/2018, are Employees in the probationary period the subjects to participate in compulsory SI, HI and UI?
Pursuant to the Law on SI, Employees working under probationary contracts are not the subjects to participate in compulsory SI[1]. In addition, Employees working under probationary contracts are also not the subjects to participate in compulsory UI[2]. Labour law also prescribes that the content of a probationary contract does not include the provisions on SI…
Question 87: Does the tax authority have the right to tax inspection over the previous years that exceed the time frame of 05 years from the date of its failure to conduct tax inspections at the enterprise?
At present, the legal documents in the tax area have not yet clearly defined, explained or guided about the time frame during which the tax authority is restricted from conducting inspection and control at the enterprise. And the Law on Tax Administration only regulates the sequence when tax authorities conduct inspections and controls over taxpayers,…
Question 86: Are house rent allowances subject to PIT and considered as deductible expenses of Employers when calculating CIT?
The guiding documents of the Law on PIT prescribe the maximum tax rate imposed on the house rent that the Employer pays on behalf of Employees is 15% the total taxable income (exclusive of house rent)[1]. As such, if the house rent that the Employer pays on behalf of Employees is higher than 15% the…