Is the director's salary single-memeber LLC subject to PIT? Complete 2026 legal analysis on personal income tax, deductible expenses, and compliance rules for LLC directors in Vietnam.
PIT Tax Rules for Lunch & Mid-Shift Meals in Vietnam explained. Learn how to calculate personal income tax on meal allowances under 2025 regulations and Official Dispatch 5106.
Recently, rumors have been circulating across social media and business forums claiming that “salary payments exceeding 5 million VND must be made via bank transfer”. This information has caused significant confusion for many enterprises – particularly SMEs – regarding…
Mandatory bank transfers for salary payments in Vietnam from Dec 15, 2025. Learn new corporate income tax deduction rules for salaries exceeding 5 million VND.
2025 salary paid in Jan 2026: Which PIT deduction rate applies in Vietnam? Learn about new 15.5M VND taxpayer deduction and 6.2M VND dependent rates from Jan 1, 2026.
Any newly established business needs to provide regulations, salary and other benefits for employees. So do you know how to build a reasonable salary scale and comply with regulations? Let’s dive into the service of developing a salary scale…
The base salary has a direct impact on the salaries of many subjects such as cadres, civil servants, public employees and the armed forces, lump-sum maternity allowances of female employees who give birth and male employees whose wives give…
Understanding social insurance deduction rates in Vietnam for 2025 is crucial for both employers and employees to ensure compliance with labor laws and proper. Participating in social insurance is both a responsibility and a right of every Vietnamese citizen.…
On June 29, 2022, the National Assembly passed the Social Insurance Law of 2024, which is expected to take effect on July 1, 2025. Accordingly, the contribution rates for social insurance will change from the date the Social Insurance…
