Related regulations

Payroll- Labor- Insurance
During its operation, the enterprise must ensure that its policy on salary, bonus, welfare and salary calculation activities within the enterprise complies with relevant Laws. Some important legal documents that the Wage and Salary Department in an enterprise need to understand are as follows:
Personal Income Tax (“PIT”)
  • Law on personal income tax No. 04/2007/QH12 of November 21st, 2007.
  • Law No. 26/2012/QH13 of November 22nd, 2012, amending and supplementing a number of articles of the Law on personal income tax.
  • Decree No. 65/2013/NĐ-CP of June 27th, 2013, detailing a number of articles of the Law on personal income tax and Law amending and supplementing a number of articles of the Law on personal income tax.
  • Circular No. 111/2013/TT-BTC of August 15th, 2013, on the implementation of the Law on personal income tax, the Law on the amendments to the law on personal income tax, and the Decree No. 65/2013/NĐ-CP elaborating a number of articles of the Law on personal income tax and the Law on the amendments to the Law on personal income tax.
  • Circular No. 92/2015/TT-BTC dated June 15th, 2015, guidelines for value-added tax and personal income tax incurred by residents doing business, amendments to some articles on personal income tax of the Law No. 71/2014/QH13 on the amendments to tax Laws and the Government's Decree No. 12/2015/NĐ-CP on guidelines for the Law on the amendments to tax Laws
  • Official Dispatches on replying and guideline for specific issues from Tax Authority.

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Labor
  • 2012 Labor Code dated June 18th,2012 (effective until December 31st,2020 ). 
  • 2019 Labor Code dated November 20th, 2019 (effective from January 01st, 2021). 
  • Decree No. 05/2015/NĐ-CP dated January 12th, 2015, defining and providing guidance on the implementation of a number of contents of the labor code (effective until January 31st, 2021).
  • Decree No. 148/2018/NĐ-CP dated October 24th, 2018 amendments Decree 05/2015/NĐ-CP on elaboration of some contents of the Labor Code (effective until January 31st, 2021).
  • Decree No. 49/2013/NĐ-CP of May 14th, 2013, detailing the implementation of a number of articles of the Labor Code on wages (effective until January 31st, 2021).
  • Decree No. 121/2018/NĐ-CP dated September 13th, 2018 on amendments Decree 49/2013/NĐ-CP on guidelines for the Labor Code in terms of wages (effective until January 31st, 2021).
  • Decree No. 28/2020/NĐ-CP dated March 01st, 2020 on administrative penalties for violations arising from labor, social insurance and sending Vietnamese workers abroad under contracts.
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Social Insurance (“SI”)
  • Law on social insurance No. 58/2014/QH13 dated November 20th, 2014.
  • Decree of Government No. 115/2015/NĐ-CP dated November 11th, 2015, guidance on the law on social insurance regarding compulsory social insurance.
  • Circular No. 59/2015/TT-BLĐTBXH dated December 29th, 2015, detailing and guiding the implementation of some articles of the law on social insurance on compulsory social insurance. 
  • Decree No. 143/2018/NĐ-CP dated October 15th, 2018 elaborating on Law on Social Insurance and Law on Occupational Safety and Hygiene regarding compulsory social insurance for employees who are foreign nationals working in Vietnam.
  • Resolution No. 93/2015/QH13 dated June 22nd, 2015, on the implementation of the policy on lump-sum payment of social insurance benefits to employees.
  • Decision No. 595/QĐ-BHXH dated April 14th, 2017 on Procedures for collection of social insurance contributions and premiums of health insurance, unemployment insurance, occupational accident and occupational disease insurance; management of social insurance books and health insurance cards. 
  • Decision No. 888/QĐ-BHXH dated July 16th, 2018 amending and supplementing Decision 595/QĐ-BHXH.
  • Decision No.1040/QĐ-BHXH dated August 18th, 2020 on the form of the report on the employment situation and the list of employees participating in social insurance, health insurance and unemployment insurance issued by the Vietnam Social Insurance.

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Health Insurance (“HI”)
  • Law on health insurance No. 46/2014/QH13 dated June 13th, 2014.
  • Decree No. 146/2018/NĐ-CP dated October 17th, 2018 elaborating and providing guidance on measures to implement certain articles of Law on Health Insurance.

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Unemployment Insurance  (“UI”)
  • Law on employment No. 38/2013/QH13 of November 16th, 2013.
  • Decree No. 28/2015/NĐ-CP dated March 12th, 2015, detailing the implementation of a number of articles on unemployment insurance of the Law on employment.
  • Decree No. 61/2020/NĐ-CP dated May 29th, 2020 on amendments and supplements to Government’s Decree No. 28/2015/NĐ-CP.
  • Circular No. 28/2015/TT-BLĐTBXH dated July 31st 2015, on guidelines for Article 52 of the Law on employment and Decree No. 28/2015/NĐ-CP on guidelines for the Law on employment in terms of unemployment insurance.
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Trade Union
  • Law on trade union No. 12/2012/QH13 of June 20th, 2012.
  • Decree No. 191/2013/NĐ-CP of November 21st, 2013, detailing on trade-union finance. 
  • Decision No. 1908/QĐ-TLĐ dated December 19th, 2016, on promulgation of regulations on management of trade union budget, the trade union assets, collection and distribution of revenues, rewards and penalties related to trade union revenues and expenditures. 
  • Instruction No. 05/HD-LĐLĐ dated March 31st, 2020 on regarding payment of trade union fees and trade union dues. 
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At Crowe Vietnam, we offer a full range of tailor-made Payroll, Labor and Insurance services that meeting the exact requirements of each individual client.