Luật sư Nguyễn Hữu Phước

Pursuant to the law on PIT, the fixed expenditure for stationery, business trips, telephones, costumes etc. which is higher than the current level prescribed by the State will be defined as income related to any salary, wage and subject to PIT. However, the fixed expenditure for the said items will not be included in the…

Pursuant to the labour law, the time of unpaid leave that obtains Employers’ consent but accumulates for no more than one month will be considered the working time of any Employee to calculate the number of annual days off[1]. Accordingly, this period is construed to be the time of unpaid leave that Employers have previously…

Pursuant to the Labor Code, Employers are only entitled to deduct Employees’ salaries to compensate for any damage caused by them to Employers’ equipment and tools[1]. In addition, the Labor Code does not stipulate any other cases where Employers are entitled to deduct from Employees’ salaries. Therefore, if Employees want to buy shares issued by…

Overtime salary for public holidays Pursuant to the labour law, Employees are entitled to leave work for 10 days during the following holidays and New Year holidays[1]: (i) one day for Solar New Year (1 January); (ii) five days for Lunar New Year; (iii) one day for Victory Day (April 30th); (iv) one day for…

Currently, the Labor Code and the guiding documents do not have specific regulations as to whether the probationary salary paid to Employees may be lower than the area minimum wage. The Labor Code only stipulates that the probationary salary is agreed upon by the two parties but must be at least equal to 85% of…