Labor
Allowance of life insurance for employees – Deductible expenses when calculating CIT?
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...
Where salary and bonus are not deductible expenses?
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....
Not having labor union – Exempt from paying labor union fund?
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...
Working online full-time – No need to pay social insurance?
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....
Probationary period included in the calculation of annual leave?
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...
Salary scale, payroll – To submit to the Department of Labor – Invalids and Social Affairs?
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...
Labor regulations – Contents and registration procedures
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 is in tough – Can pay salary with product?
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...
While on probation, quit without notice – The company does not pay salary?
Employers have an obligation to pay full and timely wages for the actual working days of employees at the enterprise Legal basis: Labor Code 2019; Decree No. 12/2022 / ND-CP....
Work permits and Labor disputes related to foreigners
Foreigners who want to work in Vietnam must have a work permit issued by a competent Vietnamese agency Legal grounds: Civil Code 2015; Labor Code 2019; Decree No. 145/2020/ND-CP. According...
