Is it required to contribute to the Natural Disaster Prevention Fund during the probation period?
According to Clause 2, Article 5 of Decree 94/2014/ND-CP, Vietnamese citizens from 18 years old to retirement age as prescribed by labor law shall contribute to the disaster prevention fund as follows:
- Officials and public employees in agencies, organizations, armed forces receiving salaries, and management officials in state-owned enterprises contribute 1 day's salary/person/year based on the basic salary after deducting taxes and insurance contributions;
- Employees in enterprises contribute 1 day's salary/person/year based on the regional minimum wage;
- Other employees, except those specified in Points (a) and (b) of this Clause, contribute VND 15,000/person/year.
And according to Clause 1, Article 3 of the Labor Code 2012:
An employee is a person who is 15 years old or older, capable of working, working under a labor contract, receiving a salary, and being managed and directed by the employer.
Thus, according to the above regulations, probationary employees are not required to contribute to the disaster prevention fund.
Respectfully!