Labor
Working from home – No need to pay social insurance?
Persons working under labor contracts with a term of 01 month or more are required to participate in compulsory social insurance. Legal grounds: Law on Social Insurance 2014. We get...
Changing structure and technology – To lay off many workers, but re-employ from labor subleasing service?
When enterprises have to lay off many employees due to economic difficulties or change in technological structure, can they use workers from labor subleasing service? Legal grounds: Labor Code 2019;...
Member of the Board of Directors – Must pay compulsory social insurance?
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...
Working while learning a job at enterprise – To pay compulsory social insurance?
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...
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...
