Related regulations on Payroll - Labor - Insurance
Crowe Vietnam compiles relevant regulations on Payroll, Labor, and Insurance to help you stay informed of the latest legal updates and changes, ensuring that your compensation, benefits policies, and payroll practices remain compliant with applicable laws.
***Please click on each question below to view the detailed answer.
1. Personal Income Tax (PIT)
Legal Documents on Personal Income Tax (PIT):
- Law on Personal Income Tax No. 04/2007/QH12 dated 21 November 2007
- Amended Law on Personal Income Tax No. 26/2012/QH13 dated 22 November 2012
- Decree No. 65/2013/ND-CP dated 27 June 2013, detailing a number of articles of the Law on Personal Income Tax and the Amended Law on Personal Income Tax
- Circular No. 111/2013/TT-BTC dated 15 August 2013, guiding the implementation of the Law on Personal Income Tax, the Amended Law on Personal Income Tax, and Decree No. 65/2013/ND-CP of the Government
- Circular No. 92/2015/TT-BTC dated 15 June 2015, providing guidance on value-added tax and personal income tax for resident individuals engaging in business activities; and on several amended and supplemented provisions on PIT under Law No. 71/2014/QH13 and Decree No. 12/2015/ND-CP dated 12 February 2015 of the Government
- Official letters issued by the Tax Authorities providing guidance and clarifications on specific PIT-related issues
2. Labor
Labor Code and Related Legal Documents:
- Labor Code 2012 dated 18 June 2012 (effective until 31 December 2020)
- Labor Code 2019 dated 20 November 2019 (effective from 01 January 2021)
- Decree No. 05/2015/ND-CP dated 12 January 2015, detailing and guiding the implementation of certain provisions of the 2012 Labor Code (effective until 31 January 2021)
- Decree No. 148/2018/ND-CP dated 24 October 2018, amending and supplementing Decree No. 05/2015/ND-CP (effective until 31 January 2021)
- Decree No. 49/2013/ND-CP dated 14 May 2013, providing guidance on the 2012 Labor Code regarding wages (effective until 31 January 2021)
- Decree No. 121/2018/ND-CP dated 13 September 2018, amending and supplementing Decree No. 49/2013/ND-CP (effective until 31 January 2021)
- Decree No. 28/2020/ND-CP dated 01 March 2020, on administrative sanctions in the fields of labor, social insurance, and the sending of Vietnamese workers to work abroad under contracts
3. Social Insurance (SI)
Legal Documents on Social Insurance (SI):
- Law on Social Insurance No. 58/2014/QH13 dated 20 November 2014
- Decree No. 115/2015/ND-CP dated 11 November 2015, providing guidance on the Law on Social Insurance regarding compulsory social insurance regimes
- Circular No. 59/2015/TT-BLDTBXH dated 29 December 2015, guiding certain provisions of the Law on Social Insurance
- Decree No. 143/2018/ND-CP dated 15 October 2018, detailing the Law on Social Insurance and the Law on Occupational Safety and Hygiene regarding compulsory social insurance for foreign employees working in Vietnam
- Resolution No. 93/2015/QH13 dated 22 June 2015, on the implementation of one-time social insurance benefits for employees
- Decision No. 595/QD-BHXH dated 14 April 2017, on the collection process for social insurance, health insurance, unemployment insurance, and occupational accident and disease insurance; and the management of social insurance books and health insurance cards
- Decision No. 888/QD-BHXH dated 16 July 2018, amending and supplementing Decision No. 595/QD-BHXH
- Decision No. 1040/QD-BHXH dated 18 August 2020, on the issuance of reporting templates for labor utilization and lists of participants in social insurance, health insurance, and unemployment insurance
4. Health Insurance (HI)
Legal Documents on Health Insurance (HI):
- Law on Health Insurance No. 46/2014/QH13 dated 13 June 2014
- Decree No. 146/2018/ND-CP dated 17 October 2018, detailing and providing implementation guidelines for certain provisions of the Law on Health Insurance
5. Unemployment Insurance (UI)
Legal Documents on Unemployment Insurance (UI):
- Law on Employment No. 38/2013/QH13 dated 16 November 2013
- Decree No. 28/2015/ND-CP dated 12 March 2015, detailing the implementation of certain provisions of the Law on Employment regarding unemployment insurance
- Decree No. 61/2020/ND-CP dated 29 May 2020, amending and supplementing Decree No. 28/2015/ND-CP
- Circular No. 28/2015/TT-BLDTBXH dated 31 July 2015, guiding the implementation of Article 52 of the Law on Employment and certain provisions of Decree No. 28/2015/ND-CP of the Government on detailing the implementation of provisions of the Law on Employment regarding unemployment insurance
6. Trade Union
Legal Documents on Trade Union:
- Law on Trade Union No. 12/2012/QH13 dated 20 June 2012
- Decree No. 191/2013/ND-CP dated 21 November 2013, detailing the financial regulations of trade unions
- Decision No. 1908/QD-TLD dated 19 December 2016, promulgating regulations on the management of trade union finance and assets, collection and allocation of revenues, and rewards and penalties related to trade union financial contributions
- Guideline No. 05/HD-LDLĐ dated 31 March 2020, guiding certain matters related to the payment of trade union contributions and membership fees