Who has the authority to decide on exemption of contributions to the Disaster Management Funds of Vietnam for women that are rearing their children aged under 12 months?
- How much are the annual contributions for employees to the Disaster Management Funds of Vietnam?
- Who has the authority to decide on exemption of contributions to the Disaster Management Funds of Vietnam for women that are rearing their children aged under 12 months?
- Who is the exemption of contributions to the Disaster Management Funds of Vietnam?
How much are the annual contributions for employees to the Disaster Management Funds of Vietnam?
According to Article 12 of Decree 78/2021/ND-CP, regulations on financial sources are as follows:
Financial sources
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3. Vietnamese citizens who are at least 18 years old or at retirement age under normal working conditions prescribed in law on labor shall make annual contributions as follows:
a) Officials, public officers, public employees, persons paid wages, salaries, allowances and employees working at agencies, organizations and non-business units of the Party, State, socio-political organizations and associations that are funded by the State budget to cover their operating expenses at the central level, in provinces and centrally-run cities, in urban/rural districts, towns, provincially-affiliated cities, cities under the central authority (district level), in communes, wards and townships (commune level), in special administrative-economic units and armed forces shall pay a half of the statutory base salary divided by the number of working days in a month.
b) Employees working under labor contracts in enterprises shall pay a half of the region-specific statutory minimum pay rate divided by the number of working days in a month as agreed upon in the labor contract. Employees who enter into multiple contracts with different enterprises shall only have to make a one-off contribution according to the labor contract of which the term is longest.
c) Other employees other than those specified at Point a and b of this Clause shall have to contribute 10,000 VND/person/year.
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Thus, according to the above regulations, Vietnamese citizens who are at least 18 years old or at retirement age under normal working conditions prescribed in law on labor shall make annual contributions as follows:
- Officials, public officers, public employees, persons paid wages, salaries, allowances and employees working at agencies, organizations and non-business units of the Party, State, socio-political organizations and associations that are funded by the State budget to cover their operating expenses at the central level, in provinces and centrally-run cities, in urban/rural districts, towns, provincially-affiliated cities, cities under the central authority (district level), in communes, wards and townships (commune level), in special administrative-economic units and armed forces shall pay a half of the statutory base salary divided by the number of working days in a month.
- Employees working under labor contracts in enterprises shall pay a half of the region-specific statutory minimum pay rate divided by the number of working days in a month as agreed upon in the labor contract. Employees who enter into multiple contracts with different enterprises shall only have to make a one-off contribution according to the labor contract of which the term is longest.
- Other employees other than those specified at Point a and b of this Clause shall have to contribute 10,000 VND/person/year.
How much are the annual contributions for employees to the Disaster Management Funds of Vietnam?
Who has the authority to decide on exemption of contributions to the Disaster Management Funds of Vietnam for women that are rearing their children aged under 12 months?
According to Article 14 of Decree 78/2021/ND-CP stipulating the authority to decide on exemption, reduction, and postponement and the specific duration of exemption, reduction, and postponement as follows:
Authority to decide exemption, reduction, deferment and duration of exemption, reduction and deferment
1. District-level People's Committees shall compile lists of entities specified at Points i and k, Clause 1 and Clause 2 of Article 13 of this Decree and submit them to the Presidents of the provincial-level People's Committees to seek their decisions on exemption, reduction or deferment of contributions to the Fund. The period of deferment of contributions to the Fund is from 06 months to 01 year.
2. Communal-level People's Committees shall compile lists of the rest persons and entities specified in Clause 1 of Article 13 of this Decree and submit them to the Presidents of the district-level People's Committees to seek their decisions on exemption from payment of contributions to the Fund.
3. The consideration of exemption, reduction and suspension of contributions to the provincial Fund by each local authority shall take place once a year at the time of setting targets of the provincial-level fund collection plan. In cases of exemption, reduction or deferment due to damage caused by natural disasters or epidemics, organizations and individuals must send damage reports and recommendations to local authorities for their preparation of a general report to be sent to competent agencies for consideration of exemption, reduction or deferment. If any of them has made contributions to the provincial fund, and is eligible for exemption, reduction or deferment, the paid amount will be deducted from the next year's contribution amounts.
Thus, according to the above regulations, Communal-level People's Committees shall compile lists of women that are rearing their children aged under 12 months and submit them to the Presidents of the district-level People's Committees to seek their decisions on exemption from payment of contributions to the Fund.
Who is the exemption of contributions to the Disaster Management Funds of Vietnam?
According to the provisions of Article 13 of Decree 78/2021/ND-CP, regulations on persons and entities eligible for exemption, reduction or deferment of payment of contributions include:
- Persons entitled to the preferential treatment intended for people with meritorious services to the revolution according to the provisions of Article 3 of the Ordinance on Incentives for people with meritorious services to the revolution No. 02/2020/UBTVQH14 dated December 9, 2020.
- Social protection beneficiaries that are enjoying monthly welfare;
- Non-commissioned officers and soldiers joining the armed services within a definite term who are receiving living allowance.
- Students and learners who are taking intensive and long-term courses at universities, colleges, secondary schools and vocational schools.
- Persons who are handicapped or are incapacitated at the rate of 21% or more, persons suffering from fatal diseases or mental illnesses that hold medical certificates issued by hospitals at the district or higher level.
- Persons who are unemployed or jobless for 6 months in a year or a longer period.
- Women that are rearing their children aged under 12 months.
- Members of poor or near-poor households; members of households at extremely disadvantaged communes located at coastal areas, islands, region-III communes and extremely disadvantaged villages within ethnic minority or mountainous areas as referred to in Government’s Decrees, Prime Minister’s Decisions and other relevant legislative documents; members of families seriously afflicted by natural disasters, diseases, fires and accidents.
- Cooperatives earning no revenue.
- Domestic and foreign economic organizations that operate in the localities suffering damage to property, factories and equipment caused by natural disasters in a year to the extent that the cost incurred from repair or purchase accounts for 0.02 % of total value of their asset, or their production and business must be temporarily closed for 5 consecutive days or more as certified by the district-level People's Committees, or they are exempted from the requirement for payment of corporate income tax.
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