I. LABOR – EMPLOYMENT

1. If you are 7 months pregnant, you are not allowed to work at night (fine from 20 – 40 million)

What are the penalties for using a pregnant female employee from the 7th month to work at night?

Lawyer Nguyen Thi Hoai Anh, YouMe Law Company Limited:

Point a, Clause 2, Article 28 Chapter II Decree No. 12/2022/ND-CP stipulating penalties for administrative violations in the fields of labor, social insurance, and Vietnamese workers working abroad According to the contract, violations of regulations on female workers and ensuring gender equality are as follows:

2. A fine of from 10,000,000 VND to 20,000,000 VND shall be imposed on employers who commit one of the following acts:

a) Employing pregnant employees from the 7th month or from the 6th month if working in highland, remote, border, or island areas to work overtime or work at night or on long business trips;

Clause 1, Article 6 of Decree No. 12/2022/ND-CP stipulating penalties for administrative violations in the fields of labor, social insurance, and Vietnamese workers working abroad under contracts regulating Fine levels, sanctioning authority and principles applicable to repeated administrative violations are as follows:

1. The fines prescribed for violations specified in Chapter II, Chapter III and Chapter IV of this Decree are fines for individuals, except for the cases specified in Clauses 1, 2, 3, 5 Article 7; Clauses 3, 4, 6 Article 13; Clause 2, Article 25; Clause 1, Article 26; Clauses 1, 5, 6, 7 Article 27; Clause 8, Article 39; Clause 5, Article 41; Clauses 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12 Article 42; Clauses 1, 2, 3, 4, 5, 6, 7, 8 Article 43; Clauses 1, 2, 3, 4, 5, 6 Article 45; Clause 3, Article 46 of this Decree. The fine for organizations is 2 times the fine for individuals.

Thus, employing a female employee who is pregnant from the 7th month to work at night may be fined from 10,000,000 VND to 20,000,000 VND for individuals, from 20,000,000 VND to 40,000,000 VND for individuals. organized according to the regulations cited above. Source: https://laodong.vn

2. Enterprises do not report labor changes (fine from 10 – 20 million)

According to the provisions of Point c, Clause 2, Article 8 of Decree No. 12/2022/ND-CP

2. A fine from 5,000,000 VND to 10,000,000 VND shall be imposed on employers who commit one of the following acts:

a) Discrimination in labor, except for discriminatory acts specified in Point d, Clause 1, Article 13, Clause 2, Article 23, Clause 1, Article 36 and Clause 2, Article 37 of this Decree;

b) Using workers who have not been trained or do not have a national vocational skills certificate for occupations and jobs that require the use of trained workers or must have a national vocational skills certificate;

c) Failure to report labor changes according to regulations;

d) Failure to prepare a labor management book or not making a labor management book on time or not ensuring the basic contents according to the law.

Apply the fine level for organizations as prescribed in Clause 1, Article 6 of Decree No. 12/2022/ND-CP, the fine level for organizations is equal to twice the fine level for individuals.

II. TAX POLICY

1. On-site exports as designated by foreign countries are not subject to the 0% tax rate if foreign traders are present in Vietnam

Official dispatch No. 558/TCT-CS Regarding VAT policy dated February 20, 2024

Pursuant to Clause 1, Article 35 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government detailing and implementing measures of the Customs Law; Article 86 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance regulating customs procedures for inspection, customs supervision, export tax, import tax and tax administration for exported and imported goods. Instructions on on-site exported and imported goods.

On July 12, 2023, the General Department of Customs issued official dispatch No. 3622/TCHQ-GSQL responding to problems related to foreign traders not present in Vietnam. Accordingly, based on the provisions of Clause 2, Article 3 of Decree No. 90/2007/ND-CP dated May 31, 2007 of the Government on the export rights of foreign traders not present in Vietnam and Clause 5 of Article 3 Law on foreign trade management No. 05/2017/QH14 dated June 12, 2017: if it is determined that a foreign trader has invested and done business in Vietnam in the forms prescribed in the law on investment private, commercial, business; If there is a representative office or branch in Vietnam according to the provisions of law on commerce, the enterprise is not considered a foreign trader without presence in Vietnam.

In case it is determined that the foreign trader is not in the case of a foreign trader not present in Vietnam, the goods purchased and sold between the Vietnamese enterprise and this foreign trader and assigned to another enterprise will be delivered. in Vietnam does not fall under the case of on-the-spot export/import specified in Point c, Clause 1, Article 35 of Decree No. 08/2015/ND-CP dated January 21, 2015 of the Government and Point c, Clause 1, Article 86 of the Circular. Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance.

In case the Customs Authority determines that the enterprise’s on-site export declaration is not in accordance with the provisions at Point c, Clause 1, Article 35 of Decree No. 08/2015/ND-CP, the Tax Authority will not issue a tax refund due to does not meet the customs declaration conditions as prescribed.

2. How to prove that foreign traders are not present in Vietnam?

Official Dispatch No. 2643/TCHQ-GSQL dated June 10, 2024 of the General Department of Customs on determining foreign traders not present in Vietnam

Written proposal to the Ministry of Industry and Trade and the Ministry of Planning & Investment to provide guidance on the composition of documents, documents and methods and procedures for identifying and checking foreign traders with or without presence in Vietnam to determine whether or not foreign traders are present in Vietnam. Customs authorities have the basis to handle on-site import and export procedures according to the provisions of Point c, Clause 1, Article 35 of Decree No. 08/2015/ND-CP.

Specifically, according to Point c, Clause 1, Article 35 of Decree No. 08/2015/ND-CP, customs authorities must determine that foreign traders meet the condition of “not being present in Vietnam” to be included in the case. on-site import and export. In cases where foreign traders are already “present in Vietnam” such as having representative offices, branches, investing in establishing economic organizations; invest capital, buy shares, buy capital contributions; implementing investment projects; investment in the form of BCC contract; forms of investment, new types of economic organizations according to the Government’s regulations) are not subject to on-site import and export.

However, according to the General Department of Customs, current legal documents on trade and foreign trade (Clause 5, Article 3 of the Law on Foreign Trade Management No. 05/2017/QH14 and Clause 2, Article 3 of Decree No. 90/2017/ ND-CP) only stipulates the concept of foreign traders not present in Vietnam without instructions on the composition of documents, documents, methods and procedures for identification and inspection, and also does not stipulate the mechanism The competent authority is responsible for guiding this content, leading to difficulties for the Ministry of Finance (General Department of Customs) in guiding the implementation of customs procedures. Source: LuatVietnam.NET

3. Deposit interest is subject to tax incentives if deposited at a bank located in a incentive area

Official dispatch 37498/CT-TTHT Regarding corporate income tax incentives for bank deposit interest

– Pursuant to Circular 96/2015/TT-BTC dated June 22, 2015 of the Ministry of Finance amending and supplementing a number of contents on corporate income tax incentives specified in Circular 78/2014/TT-BTC.

+ In Clause 2, Article 10, Clause 4, Article 18 of Circular No. 78/2014/TT-BTC is amended and supplemented as follows:

“4. Enterprises with investment projects are entitled to corporate income tax incentives because they meet the conditions on investment incentive fields and investment incentive areas, the incentives are determined as follows:

a) Enterprises with investment projects that enjoy corporate income tax incentives due to meeting conditions on investment incentive fields, income from investment incentive fields and income such as liquidation scrap, waste products of products in the field receiving investment incentives, exchange rate differences directly related to revenue and costs of the field receiving incentives, interest on demand deposits at banks, other revenues Other directly related income also enjoys corporate income tax incentives…

Based on the above regulations, in case Kyoei Vietnam Co., Ltd. has an investment project that is entitled to corporate income tax incentives because it meets preferential conditions regarding location, the project generates income from the difference between interest and income. Deposits and loan interest expenses in preferential areas, this income is accounted for by the Company as other income and is entitled to corporate income tax incentives according to regulations.

III. SOCIAL INSURANCE

1. Social Insurance Law 2024

Law No. 41/2024/QH15 dated June 29, 2024 of the National Assembly on the Law on Social Insurance

The new Law on Social Insurance will take effect from July 1, 2025 with many new points compared to the old Law.

For example, Article 2 of the new Law stipulates that employees participating in compulsory social insurance include those working under labor contracts of 1 full month or more, including cases where employees and The employer enters into an agreement with a different name but has content that reflects the paid employment, salary and management, administration and supervision of one party.

In addition, subjects who must participate in compulsory social insurance under the new Law also include: controllers, representatives of state capital, representatives of enterprise capital; Members of the Board of Directors, General Director, Director, members of the Supervisory Board or controllers and other elected management positions of cooperatives and unions of cooperatives do not receive salaries.

Regarding the salary for compulsory social insurance for employees at enterprises, it is the monthly salary including salary according to job or title, salary allowances and other additional payments that are agreed to be paid regularly and stably. during each pay period. The minimum salary used as a basis for paying compulsory social insurance is equal to the reference level and the highest is 20 times the reference level at the time of payment (Article 31). The reference level is the amount decided by the Government to use to calculate the payment and benefit levels of some social insurance benefits (Article 7).

Regarding maternity benefits, Article 51 of the new Law stipulates that pregnant female employees are allowed to take leave from work to go for prenatal check-ups up to 05 times, each time not exceeding 02 days (the old Law only allowed 01 day off each time). The one-time allowance (diaper allowance) when giving birth, receiving a child through surrogacy or adopting a child under 06 months old is calculated as 02 times the reference level (Article 59), the old regulations were calculated as 02 times. times the base salary.

The law takes effect from July 1, 2025. LuatVietnam.NET

2. Which cases of paying social insurance for less than 6 months are still entitled to maternity benefits?

I pay social insurance from January 2020 to December 2023. I quit my job and plan to give birth in August 2024. Am I entitled to maternity benefits?

Law of Vietnam Social Insurance:

In Clause 2 and Clause 3, Article 31 of the 2014 Law on Social Insurance, the conditions for enjoying maternity benefits for female employees who give birth are: Must pay social insurance for 6 months or more within the 12 months before giving birth or working. A female employee who has paid social insurance for 12 months or more but must quit her job during pregnancy to take care of her pregnancy as prescribed by a competent medical examination and treatment facility must pay social insurance for 3 months or more within a 12-month period. before giving birth.

Clause 4, Article 31 of the 2014 Law on Social Insurance stipulates: Employees who meet the conditions specified in Clauses 2 and 3 of this Article but terminate their labor contracts, work contracts or quit their jobs before the time of giving birth are still entitled to enjoy maternity benefits according to regulations.

In Clause 1, Article 9, Circular No. 59/2015/TT-BLDTBXH dated December 29, 2015 of the Minister of Labor, War Invalids and Social Affairs stipulates that the period of 12 months before giving birth is determined as follows:

– In case of giving birth before the 15th of the month, the month of birth is not included in the 12 months before childbirth;

– In case a child is born from the 15th day onwards of the month and social insurance is paid for that month, the month of birth is counted as 12 months before the child’s birth. In case social insurance is not paid that month, the provisions in Point a of this Clause shall be followed.

In her case, she has quit her job and is expected to give birth in August 2024. During the 12 months before giving birth (calculated from August 2023 to July 2024), she has 5 months of social insurance payment (from August 2023 to July 2024). August 2023 to December 2023). Therefore, she is not eligible to enjoy maternity benefits when giving birth according to the provisions of Clause 2, Article 31 of the Law on Social Insurance. In case a woman must take time off work during pregnancy to take care of her pregnancy as prescribed by a competent medical examination and treatment facility, she is eligible to enjoy maternity benefits when giving birth as prescribed in Clause 3, Article 31 of the Law. Social insurance mentioned above. Source: Chinhphu.vn

3. The new pension calculation method applies from July 1, 2025

Regulations on monthly pension levels from July 1, 2025?

Labor Newspaper:

Article 66 of the Law on Social Insurance 2024 (effective from July 1, 2025) regulates the monthly pension level.

Accordingly:

– The monthly pension of eligible subjects specified in Article 64 of the Law on Social Insurance 2024 is calculated as follows:

+ For female employees, it is equal to 45% of the average salary as a basis for paying social insurance as prescribed in Article 72 of the Law on Social Insurance 2024, corresponding to 15 years of social insurance payment, then each additional year of payment. then calculate an additional 2%, the maximum level is 75%;

+ For male employees, equal to 45% of the average salary as a basis for paying social insurance as prescribed in Article 72 of the Law on Social Insurance 2024, corresponding to 20 years of social insurance payment, then each additional year of payment. then calculate an additional 2%, the maximum level is 75%.

In case a male employee has paid social insurance for 15 to less than 20 years, the monthly pension is equal to 40% of the average salary as a basis for paying social insurance as prescribed in Article 72 of the Law on Insurance. Social insurance 2024 corresponds to 15 years of social insurance payment, then for each additional year of payment, an additional 1% is calculated.

– Monthly pension levels for workers in certain occupations and special jobs in the people’s armed forces are prescribed by the Government. Funding for implementation comes from the State budget.

– The monthly pension of eligible subjects specified in Article 65 of the Law on Social Insurance 2024 is calculated as prescribed in Clause 1, Article 66 of the Law on Social Insurance 2024, then for each year of retirement before the prescribed age will reduce by 2%.

In case the pre-retirement period is less than 6 months, the pension percentage will not be reduced. From 6 months to less than 12 months, the pension percentage will be reduced by 1%.

– Calculating the monthly pension of employees who are eligible to receive pension and have a period of social insurance payment according to the provisions of international treaties to which the Socialist Republic of Vietnam is a member but has If the social insurance payment period in Vietnam is less than 15 years, each year of payment during this period is calculated as 2.25% of the average salary as a basis for social insurance payment as prescribed in Article 72 of the Law on Social Insurance. Assembly 2024.

Currently, the monthly pension level for people participating in compulsory social insurance is specified in Article 56 of the Law on Social Insurance. Source: https://laodong.vn

4. Conditions for one-time withdrawal of social insurance from 1 July 2025

I am working for a private company in Ho Chi Minh City. In early August 2024, I plan to quit my job to do freelance business and no longer participate in social insurance. Up to now, I have paid social insurance for 15 years.

Let me ask, by August 2025, will employees who quit their job for more than 12 months and have paid social insurance for 15 years be able to withdraw social insurance once?

Ho Chi Minh City Social Insurance:

According to the Law on Social Insurance 2024 passed by the National Assembly at the 7th Session of the 15th National Assembly, the conditions for one-time withdrawal of social insurance are as follows:

– Employees have time to pay social insurance before the date the Social Insurance Law 2024 takes effect (July 1, 2025).

– Participation in social insurance has ended.

– After 12 months, you are not eligible to participate in compulsory social insurance but also do not participate in voluntary social insurance.

– Having paid social insurance for less than 20 years.

– There is a request for one-time social insurance benefits.

Thus, in your case, you have participated in social insurance before July 1, 2025, so you are still eligible to receive one-time social insurance if you meet the conditions according to the above regulations. Source: https://plo.vn

0918 79 1968