What is the retirement age schedule 2026 according to the year of birth? Is pension subject to PIT in Vietnam?
What is the latest retirement age schedule for 2026 in Vietnam?
Pursuant to Article 4 of Decree 135/2020/ND-CP regulating retirement age under ordinary working conditions as follows:
Retirement age under ordinary working conditions
The retirement age of workers under ordinary working conditions as specified in Clause 2, Article 169 of the Labor Code is specifically regulated as follows:
- From January 01, 2021, the retirement age of workers under ordinary working conditions is 60 years and 3 months for male workers and 55 years and 4 months for female workers. Subsequently, every year, an increase of 3 months for male workers until reaching 62 years in 2028, and an increase of 4 months for female workers until reaching 60 years in 2035.
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Additionally, the schedule for adjusting the retirement age of workers is implemented according to the schedule below:
* For male workers:
Retirement Year | Retirement Age |
2021 | 60 years and 3 months |
2022 | 60 years and 6 months |
2023 | 60 years and 9 months |
2024 | 61 years |
2025 | 61 years and 3 months |
2026 | 61 years and 6 months |
2027 | 61 years and 9 months |
From 2028 onwards | 62 years |
* For female workers:
Retirement Year | Retirement Age |
2021 | 55 years and 4 months |
2022 | 55 years and 8 months |
2023 | 56 years |
2024 | 56 years and 4 months |
2025 | 56 years and 8 months |
2026 | 57 years |
2027 | 57 years and 4 months |
2028 | 57 years and 8 months |
2029 | 58 years |
2030 | 58 years and 4 months |
2031 | 58 years and 8 months |
2032 | 59 years |
2033 | 59 years and 4 months |
2034 | 59 years and 8 months |
From 2035 onwards | 60 years |
Thus, the retirement age in 2026 for male workers is 61 years and 6 months and for female workers is 57 years.
What is the retirement age schedule 2026 according to the year of birth? Is pension subject to PIT in Vietnam? (Image from Internet)
What are the current conditions for receiving pension benefits in Vietnam?
Pursuant to Article 54 of the Law on Social Insurance 2014 as amended by Point a Clause 1 Article 219 of the Labor Code 2019, the conditions for receiving pension benefits are stipulated as follows:
(1) Workers specified at points a, b, c, d, g, h, and i of Clause 1 Article 2 of the Law on Social Insurance 2014, except for cases specified in Clause 3 Article 54 of the Law on Social Insurance 2014, when leaving work with at least 20 years of social insurance contribution, are entitled to pension if they fall into one of the following conditions:
- Reaching the age as prescribed in Clause 2 Article 169 of the Labor Code 2019;
- Reaching the age as prescribed in Clause 3 Article 169 of the Labor Code 2019 and having at least 15 years of work in heavy, hazardous, toxic, dangerous jobs or especially heavy, hazardous, toxic, dangerous jobs listed by the Ministry of Labor - Invalids and Social Affairs or having at least 15 years of work in areas with extremely difficult socio-economic conditions, including time working in areas with a regional allowance coefficient of 0.7 or more before January 01, 2021;
- Workers who are up to 10 years younger than the retirement age for workers prescribed in Clause 2 Article 169 of the Labor Code 2019 and having at least 15 years of work in underground coal mining;
- Persons infected with HIV due to occupational accidents while performing assigned tasks.
(2) Workers specified at points d and e of Clause 1 Article 2 of the Law on Social Insurance 2014 quitting work with at least 20 years of social insurance contribution are entitled to a pension when they fall into one of the following cases:
- Being up to 5 years younger than the retirement age prescribed in Clause 2 Article 169 of the Labor Code 2019, except where the Law on People's Army Officers of Vietnam, Law on People's Public Security, Law on Cipher, Law on Professional Soldiers, and Defense Workers and Public Employees have different provisions;
- Being up to 5 years younger than the retirement age prescribed in Clause 3 Article 169 of the Labor Code 2019 and having at least 15 years of work in heavy, hazardous, toxic, dangerous jobs or especially heavy, hazardous, toxic, dangerous jobs listed by the Ministry of Labor - Invalids and Social Affairs or having at least 15 years of work in areas with extremely difficult socio-economic conditions, including time working in areas with a regional allowance coefficient of 0.7 or more before January 01, 2021;
- Person infected with HIV due to occupational accidents while performing assigned tasks.
(3) Female workers who are officials at the commune level or non-specialized workers at the commune, ward, commune-level town level participating in social insurance, when leaving work with 15 to under 20 years of social insurance contribution and meeting the retirement age condition prescribed in Clause 2 Article 169 of the Labor Code 2019, are entitled to a pension.
(4) Age conditions to receive pension for certain special cases as prescribed by the Government of Vietnam.
Is the pension subject to personal income tax in Vietnam?
Pursuant to Clause 10 Article 4 of the Personal Income Tax Law 2007 (amended by Clause 3 Article 2 of the Law on Tax Amendments 2014; amended by Clause 2 Article 1 of the Amended Personal Income Tax Law 2012), it is stipulated that the following incomes are tax-exempt:
Tax-exempt income
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- Income from households and individuals directly producing agriculture, forestry, salt production, aquaculture, and catching unprocessed or only simply processed fisheries.
- Income from the conversion of agricultural land assigned by the State for production purposes.
- Income from interest on deposits at credit institutions and earnings from life insurance contracts.
- Income from remittances.
- Night work or overtime pay higher than regular day working or statutory work pay.
10. Pension paid by the Social Insurance Fund; monthly pension paid by voluntary pension funds.
- Income from scholarships, including:
a) Scholarships received from the state budget;
b) Scholarships received from domestic and foreign organizations under their encouraging study support programs.
...
Therefore, according to the above provisions, pensions are considered tax-exempt income from personal income tax.
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