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Labor contract means an agreement between an employee and an employer on paid work, on wages [salary, remuneration], on working conditions, and on the rights and obligations of each party to the labor relationship. A legal labour contract generally includes four primary components: Employment Salary, wage, or remuneration Management and supervision Employment cost Promulgated in […]
Personal Income Tax (PIT) is withheld from the income earned by the employee in Vietnam from providing works under labor contract or agreement. TAX RESIDENT STATUS Tax residence status plays a key role in determining PIT applicable rate when calculation for taxpayer in Vietnam. Tax resident is the individual residing in Vietnam more than 183 […]
Doing business in Vietnam requires all enterprise to comply with regulatory systems, one notable of which is contributing Social Insurance (SHUI) on monthly basis. COMPULSORY SOCIAL INSURANCE CONTRIBUTION Being considered as obligation and guarantee benefit for employee during their employment, SHUI scheme is designed to elevate this purpose. SHUI includes three key elements, in particulars: […]