Do retired military officers have to contribute to the Natural Disaster Prevention Fund?
According to the provisions of Article 5 of Decree 94/2014/ND-CP, there are regulations regarding the subjects required to contribute to the disaster prevention fund. To be specific:
- Domestic and foreign economic organizations within the territory:
The mandatory annual contribution is 0.02% of the total asset value in Vietnam according to the annual financial statement, with a minimum of 500,000 VND and a maximum of 100,000,000 VND, and it is accounted into the business operation costs.
- Vietnamese citizens from 18 years old to the end of working age according to labor laws contribute as follows:
+ Officials and public employees in agencies, organizations, armed forces who receive salaries, and management officials in state-owned enterprises contribute 1 day's salary/person/year according to the basic salary after deducting taxes and insurance premiums;
+ Workers in enterprises contribute 1 day's salary/person/year according to the regional minimum wage;
+ Other workers, except those specified in Points a and b of this Clause, contribute 15,000 VND/person/year.
Thus, retired military officers who have been out of working age for more than 01 year, as in the case you mentioned, are not required to contribute to the disaster prevention fund according to the regulations.
Sincerely!