A member of the Board of Directors is an enterprise manager and may receive salary, remuneration, bonus and other regimes according to regulations. Legal grounds: Enterprise Law 2020; Law on...
Enterprises must pay compulsory social insurance if they have employees working under labor contracts with a term of 01 month or more. Legal grounds: Labor Code 2019; Law on Social...
Enterprises can buy more types of voluntary insurance for employees and include them in deductible expenses when determining CIT if certain conditions are met. Legal grounds: Circular No. 78/2014/TT-BTC; Circular...
Enterprises may include salaries and bonuses for employees in their operating expenses, but may not be able to deduct CIT in some cases Legal grounds: Circular No. 78/2014/TT-BTC; Circular No....
Labor union funds are used to protect the rights and take care of the lives of employees at the enterprise Legal grounds: Decree No. 191/2013/ND-CP; Decision No. 270/QD-TLD of the...
Enterprises and employees working under labor contracts must participate in compulsory social insurance as prescribed by law Legal grounds: Social insurance law; Law on Health insurance; Employment Law; Decree No....
The number of annual leave days with full salary of the employees is based on the working time at the company Legal grounds: Labor Code 2019; Decree No. 145/2020/ND-CP. We...
Enterprises must establish a salary scale and wage table as a basis for paying wages to employees and ensure fair wages Legal grounds: Labor Code 2019; Decree No. 24/2023/ND-CP. We...
Enterprises must promulgate internal labor regulations to stipulate codes of conduct in the workplace, and served as a basis for handling labor discipline Legal grounds: Labor Code 2019. Pursuant to...
The company must pay wages directly, fully and on time to employees, and must not force workers to spend wages to buy its products Legal grounds: Labor Code 2019; Decree...
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