Vietnam Legal Documents Database

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Topic >> Salary
  • fa-check-circle Decree No. 121/2018/NĐ-CP - Enterprises employing under 10 workers shall be exempt from registration of their pay scale, payroll ( 13-Sep-2018)
    This Decree is to supplement regulations in order to clarify the purpose of establishment of labor productivity norms and supplement entities that are exempt from submitting its pay scale, payroll, and labor productivity norms to the authorities. read more
  • fa-check-circle Official Letter No. 2771/BHXH-BT - Salary on which social insurance premium is based must be changed upon transfer to another job ( 26-Jul-2018)
    According to the regulations at the Law on Social insurance No. 58/2014/QH13fa-exclamation-circle , in principle, salary on which social insurance premiums are based is salary, salary-based allowances and other additions stated in labor contract. Salary on which social insurance premiums are based must be appropriate to occupation titles of laborers. read more
  • fa-check-circle Official Letter No. 47484/CT-TTHT - Regarding PIT on salary paid for probation period ( 9-Jul-2018)
    According to this Official letter, whether salary paid for probation period is subject to PIT according to the progressive tax table or the rate of 10% depending on whether or not a labor contract is signed after the probation period. read more
  • fa-check-circle Circular No. 04/2018/TT-BLĐTBXH - Amendments to the regulations on determination of salary budgets of VAMC ( 22-Jun-2018)
    This Circular amends the regulations on determination of salary budgets of Vietnam Asset Management Company (VAMC). read more
  • fa-check-circle Decree No. 72/2018/NĐ-CP - From July 1st, 2017: The statutory pay rate shall be increased to VND 1,390,000/month ( 15-May-2018)
    From July 1st, 2018, the statutory pay rate shall be officially increased from 1,300,000 per month to VND 1,390,000 per month in line with the road map announced at Decision No. 1916/QD-TTg dated November 29th, 2017. read more
  • fa-check-circle Decree No. 141/2017/NĐ-CP - From 2018: Region - based minimum wage levels shall be increased ( 7-Dec-2017)
    Under this Decree, from January 1st, 2018, region – based minimum wage levels applicable to laborers working under labor contracts shall be increased as follows: read more
  • fa-check-circle Decision No. 1916/QĐ-TTg - From July 1st, 2018: Statutory pay rate shall be increased to VND 1,390,000 ( 29-Nov-2017)
    This Decision is to give 2018 state budget estimates to Ministries, Ministerial agencies, Governmental agencies, other central agencies, Vietnam Electricity, Vietnam Tobacco Company and provinces, centrally-affiliated cities. read more
  • fa-check-circle Official Letter No. 70146/CT-TTHT - Regarding PIT deduction with regard to flat working – trip expenses under a company’s financial regulations ( 30-Oct-2017)
    According to point dd.4 Clause 2 Article 2 of Circular No. 111/2013/TT-BTCfa-exclamation-circle , in case a company fixes working – trip expenses or its employees in accordance with the company’s financial regulations or internal regulations and appropriate to levels of determination of enterprise income tax, it is not required to carry out personal income tax deduction
  • fa-minus-circle Circular No. 67/2017/TT-BTC - Guidelines on determination of funding of payment for adjustment of the statutory pay rate from July 1st, 2017 ( 30-Jun-2017)
    This Circular provides guidelines for Ministries, Ministerial-level agencies, the Government’s affiliates, other central-level agencies and the People’s Committees of provinces or centrally-affiliated cities to determine funding of payment for adjustment of the statutory pay rate from July 1st, 2017 in accordance with Decree No. 47/2017/ND-CPfa-minus-circle . read more
  • fa-minus-circle Decree No. 47/2017/NĐ-CP - From July 1st, 2017: The basic wage level shall be increased to 1,300,000 VND/month ( 24-Apr-2017)
    This Decree provides for the new basic wage level of 1,300.000 VND/month applicable from July 1st, 2017 (it is increased by 90,000 VND compared with the current level prescribed in Decree No. 47/2016/ND-CPfa-minus-circle ). read more
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