I. SOCIAL INSURANCE
1. You can log in to VssID from the VNeID app
Document number click to view dated June 10, 2024 of Vietnam Social Insurance on continuing to maintain installation and use of VssID application
The document requires provincial social insurance agencies to continue implementing flexible, proactive, and creative solutions suitable for each target group and their local situation to increase the number of people installing and using the VssID application.
At the same time, propagate and popularize to the people that VssID has been integrated with VNeID login application (according to instructions in Official letteratch No. 2223/CNTT-PM dated October 20, 2023) and warn about tricks. scams such as: impersonating social insurance officials contacting to install VssID with a service fee; fake the VssID application of the social insurance agency. Source: LuatVietnam.NET
2. Pension increases by 15% from July 1, 2024
Decree No. 75/2024/ND-CP dated June 30, 2024 of the Government on adjusting pensions, social insurance benefits and monthly benefits
This Decree officially increases pensions, social insurance benefits and monthly benefits by 15% from July 1, 2024.
Particularly for those receiving pensions, social insurance benefits, and monthly benefits before 1995, if after adjusting to increase by 15%, the benefit level is still lower than 3,500,000 VND/month, the increase will continue. additional as follows: increase of 300,000 VND/month for those with benefits below 3,200,000 VND/month; increased to 3,500,000 VND/month for those with benefits from 3,200,000 to less than 3,500,000 VND/month.
The Decree takes effect from July 1, 2024 and replaces Decree No. 42/2023/ND-CP dated June 29, 2023. Source: LuatVietnam.NET
3. What documents do male workers need to submit when applying for maternity leave?
I have paid social insurance for 15 years, my wife just gave birth, so according to regulations, I am entitled to 5 days off. What documents do I need to submit to enjoy this benefit?
Law of Vietnam Social Insurance:
According to your letter, there is no information about whether or not you were paying social insurance at the time your wife gave birth? Therefore, Vietnam Social Security has no basis to answer whether he is eligible for maternity benefits when his wife gives birth or not. Vietnam Social Insurance provides general regulations for you to refer to and compare with your case:
In Clause 1, Article 31 of the 2014 Law on Social Insurance, employees are entitled to maternity benefits when falling into one of the following cases:
e) A male employee who is paying social insurance and whose wife has given birth to a child.
In Clause 2, Article 34 of the 2014 Law on Social Insurance, male employees who are paying social insurance when their wife gives birth are entitled to leave and enjoy maternity benefits as follows:
a) 05 working days;
07 working days when the wife gives birth and requires surgery, giving birth to a child under 32 weeks of age;
In case the wife gives birth to twins, she is entitled to 10 working days off. If she gives birth to triplets or more, each additional child is entitled to 3 additional working days off;
In case the wife gives birth to twins or more and has to have surgery, she is entitled to 14 working days off.
The maternity leave period specified in this Clause is calculated within the first 30 days from the date the wife gives birth.
Dossier for maternity benefits in Clause 4 and Clause 5, Article 101 of the 2014 Law on Social Insurance stipulates:
4. In case a male employee quits work when his wife gives birth, he must have a copy of the birth certificate or a copy of the child’s birth certificate and a medical facility’s confirmation in the case of a surgical birth or childbirth under 32 weeks old.
5. List of employees taking leave to enjoy maternity benefits prepared by the employer. Source: LuatVietnam.NET
4. From July 1, 2024, the diaper subsidy when giving birth will be increased to 4.68 million VND
My husband and I are planning to have a baby so we need to learn about maternity benefits. I heard that if a female worker gives birth after July 1, she will receive more money. Specifically which accounts?
Law Master of Law Nguyen Truc Anh:
Resolution of the 7th session of the 15th National Assembly officially approved the content of increasing the base salary from 1.8 million VND/month to 2.34 million VND/month, from July 1, 2024. Accordingly, social insurance benefits calculated based on the base salary will increase from this point on, including benefits for female employees giving birth.
The 2014 Social Insurance Law stipulates that female employees who give birth are entitled to maternity benefits including:
– Maternity benefit = 100% of the average monthly salary paid for social insurance of the 6 months before leaving to enjoy maternity benefits x 6 months.
– One-time allowance when giving birth = 2 times the base salary in the month the female employee gives birth.
At the end of the maternity leave period, if within the first 30 days of work, the female employee’s health has not recovered, the female employee is entitled to take 5 to 10 days of rest and recovery leave depending on the case, specifically as follows:
– Maximum 10 days for female workers giving birth to two or more children at once;
– Maximum 7 days for female workers giving birth and requiring surgery;
– Maximum 5 days for other cases.
Note: The number of days off to enjoy this benefit is decided by the employer and the Grassroots Trade Union Executive Committee but must not exceed the above regulations. For each day of rest and recovery after maternity leave, you will receive 30% of the base salary.
Thus, female employees who give birth after July 1, 2024 will receive additional money, including one-time benefits when giving birth and post-maternity leave and recovery.
To help readers easily understand the additional money they will receive if they give birth after July 1, 2024, below is an illustrative example:
Case 1: Ms. Phuong gave birth to a child on December 28, 2023 by normal birth method. Her monthly salary paid for social insurance for 6 months before taking maternity leave was 7 million VND. Therefore, Phuong’s maternity regime when giving birth is calculated as follows:
– Maternity benefit = 100% of the average monthly salary paid for social insurance of 6 months before leaving to enjoy maternity benefits x 6 months = 7 million VND x 06 months = 42 million VND.
– One-time allowance when giving birth = 2 times the base salary in the month the female employee gives birth = 2 x 1.8 million VND = 3.6 million VND
In total, Ms. Phuong received 45.6 million VND in maternity benefits.
After 6 months of maternity leave, if Ms. Phuong feels her health has not recovered, she can request leave to enjoy post-maternity leave to recover with a maximum leave of 5 days.
Amount of benefits for convalescence and health recovery after maternity leave = 5 days x 30% x 1.8 million VND = 2.7 million VND.
Case 2: Ms. Tam is expected to give birth on July 10, 2024 by normal birth method. Ms. Tam’s monthly social insurance salary for 6 months before taking maternity leave is 7 million VND. Ms. Tam’s maternity regime when giving birth is calculated as follows:
– Maternity benefit = 100% of the average monthly salary paid for social insurance of the 6 months before leaving to enjoy maternity benefits x 6 months = 7 million VND x 6 months = 42 million VND.
– One-time allowance when giving birth = 2 times the base salary in the month the female employee gives birth = 2 x 2.34 million VND = 4.68 million VND.
In total, Ms. Tam will receive 46.68 million VND in maternity benefits.
Similar to Ms. Phuong’s case, after completing 6 months of maternity leave, if Ms. Tam still cannot recover her health, she can request to take leave to enjoy convalescence and recover her health later. maternity with a maximum period of 5 days.
Amount of benefits for convalescence and health recovery after maternity leave = 5 days x 30% x 2.34 million VND = 3.51 million VND. Source: LuatVietnam.NET
II. INVOICES
1. Regarding rectification of tax officials in invoice management
Official letteratch No. 2698/TCT-TCCB dated June 24, 2024 of the General Department of Taxation on continuing to strengthen order and discipline; Determine and strictly handle the responsibilities of leaders and civil servants involved in the management and use of invoices
Document to rectify the Tax Departments, Departments and units under and under the General Department of Taxation to improve responsibility in the management and use of invoices. Source: LuatVietnam.NET
2. Is the tax amount paid on behalf of the household shown on the invoice?
Official letteratch No. 34678/CTHN-TTHT dated June 7, 2024 of the City Tax Department. Hanoi regulates invoices
City Tax Department. Hanoi notes that, for the content of the invoice, the Company follows the instructions in Article 10 of Decree No. 123/2020/ND-CP. Electronic invoice (value-added invoice) data format shall comply with the provisions of Point a, Clause 2, Section II of Decision No. 1450/QD-TCT dated October 7, 2021.
In cases where the Company declares and pays taxes on behalf of individuals who are business households or business individuals, they pay taxes according to the presumptive method according to the provisions of Point dd, Clause 5, Article 7 of Decree No. 126/2020/ND-CP (when payment of bonuses, sales support, promotions, discounts, support expenses), for this tax payment on behalf of the Company, the Company does not show it on the invoice but applies revenue/expenditure documents.
III. FOREIGN WORKERS
1. Foreign currency salary is converted at the exchange rate of 24,252 VND/USD to calculate social insurance contributions in the last 6 months of 2024
Official letteratch No. 4773/BHXH-TST dated July 2, 2024 of the City Social Insurance. HCM on announcement of foreign exchange rates for the last 6 months of 2024 (1 page)
According to the announcement of the City Social Insurance. In Ho Chi Minh City, salaries in foreign currency arising in the last 6 months of 2024 will be converted to VND at the exchange rate of 24,252 VND/USD, applicable from July 1, 2024.
The above exchange rate is determined based on Notice No. 229/TB-NHNN dated July 1, 2024 and is used to convert salaries paid in foreign currency into Vietnamese Dong when calculating social insurance contributions according to Decree No. 115 /2015/ND-CP.
2. Foreigners’ labor contracts must not be signed beyond the term of the permit
Please ask, what is the maximum term of a labor contract for foreign workers working in Vietnam?
Lawyer Nguyen Thi Hoai Anh, YouMe Law Company Limited:
Clause 2, Article 151 of the 2019 Labor Code stipulates the conditions for foreign workers working in Vietnam as follows:
2. The term of the labor contract for foreign workers working in Vietnam must not exceed the term of the Work Permit. When using foreign workers to work in Vietnam, the two parties can agree to enter into multiple, fixed-term labor contracts.
Article 10 of Decree No. 152/2020/ND-CP regulating foreign workers working in Vietnam and recruitment and management of Vietnamese workers working for foreign organizations and individuals in Vietnam stipulates The term of the work permit is determined as follows:
The term of a work permit is issued according to the term of one of the following cases but not exceeding 02 years:
- Deadline for the foreign party to send foreign workers to work in Vietnam.
- Term of contract or agreement signed between Vietnamese and foreign partners.
- Term of contract or agreement signed between Vietnamese and foreign partners.
- Term of contract or service provision agreement signed between Vietnamese and foreign partners.
- The deadline is stated in the document of the service provider sending foreign workers to Vietnam to negotiate service provision.
- The term has been determined in the operating license of the agency, organization or enterprise.
- The term in the document of the service provider sending foreign workers to Vietnam to establish a commercial presence of that service provider.
- Time limit in the document proving that the foreign worker is allowed to participate in the operations of a foreign enterprise that has established a commercial presence in Vietnam.
- Time limit in the written approval to use foreign workers, except in cases where a report explaining the need to use foreign workers is not required as prescribed in Point b, Clause 1, Article 4 of this Decree.
Thus, labor contracts for foreign workers working in Vietnam have a term of no more than 02 years according to the regulations cited above.