Probationary Employment at Two Companies: Eligibility to Form Commitment 02?
Point i Clause 1 Article 25 Circular 111/2013/TT-BTC regulations on personal income tax withholding are as follows:
Tax Withholding for Certain Other Cases
- Organizations and individuals that pay wages, remuneration, or other payments to resident individuals who do not sign labor contracts (according to the guidance in points c, d, Clause 2, Article 2 of this Circular) or sign labor contracts for less than three (03) months with a total income payment from two million (2,000,000) VND/time or more must withhold tax at the rate of 10% on the income before paying the individual.
- In cases where individuals only have a single source of income subject to the withholding tax at the above rate but estimate their total taxable income, after deducting family allowances, to not reach the taxable threshold, these individuals should make a commitment (according to the form issued with the guidance document on tax administration) and submit it to the income-paying organization as the basis for temporarily not withholding personal income tax.
- Based on the commitment of the income recipient, the income-paying organization does not withhold tax. At the end of the tax year, the income-paying organization must still compile a list and income of those individuals not reaching the tax withholding threshold (using the form issued with the guidance document on tax administration) and submit it to the tax authority. The individual making the commitment must take responsibility for their commitment, and if any fraud is detected, it will be dealt with according to the provisions of the Tax Administration Law.
- Individuals making a commitment as guided in this point must have taxpayer registration and a tax code at the time of commitment.
Accordingly, individuals making commitment form 02/CK-TNCN must simultaneously meet all the following 4 conditions:
- Resident individuals who do not sign labor contracts or sign labor contracts for less than 03 months;
- Have a total income payment from 2 million VND/time or more;
- The individual only has a single source of income subject to the withholding tax at the above rate but estimates their total taxable income, after deducting family allowances, to not reach the taxable threshold;
- The individual must have taxpayer registration and a tax code at the time of commitment.
Therefore, if you are on probation at 2 companies, you do not meet the conditions to make commitment form 02/CK-TNCN.
Respectfully!









