06 Legal Tasks for Human Resources and Accounting to be Done in June 2019

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1. Report on Labor Fluctuations in May 2019 (if any)

This content is specified in Clause 2, Article 16, Circular 28/2015/TT-BLDTBXH effective from September 15, 2015.

Before the 3rd of each month, businesses must notify the Employment Service Center where their headquarters are located about the labor fluctuations at the unit if any (as per the Gregorian calendar month preceding the time of notification).

Thus, before June 3, 2019, businesses must complete the report on labor fluctuations of May 2019.

Form No. 29 on Notification of Labor Fluctuations

2. Report on Invoice Usage in May 2019

According to current legal regulations, businesses with a high tax risk or using self-printed or ordered invoices that have violated invoice regulations and been administratively handled for tax evasion or fraud must report their invoice usage to their directly managing tax authority no later than June 20, 2019.

Note: Submitting the monthly Invoice Usage Report is applicable for 12 months from the date of establishment or from the date of switching to buying invoices from the tax authority. After this period, the tax authority will review the report and tax declaration, and notify the business of switching to quarterly reporting. If no notification from the tax authority is received, businesses should continue monthly reporting.

Legal basis: Article 27 Circular 39/2014/TT-BTC, Clause 4, Article 5 Circular 119/2014/TT-BTC, and Section 10 Official Dispatch 1839/TCT-CS.

Invoice Usage Report Form

3. Submission of VAT Declaration for May 2019

According to Point a, Clause 2, Article 11 and Point a, Clause 3, Article 10 Circular 156/2013/TT-BTC, businesses with a total revenue from sales of goods and services of the previous year exceeding VND 50 billion must submit the VAT declaration on a monthly basis, by the 20th of the following month. Therefore, no later than June 20, 2019, these businesses must submit the VAT declaration for May 2019.

VAT Declaration Form

4. Submission of Personal Income Tax Declaration for Businesses Declaring Monthly

According to Clause 3, Article 10, Circular 156/2013/TT-BTC, in May, if businesses have deducted personal income tax, they must submit the PIT declaration to the directly managing tax authority no later than June 20, 2019.

This regulation applies to businesses declaring taxes on a monthly basis. If no PIT deductions arise within a month, the business does not need to submit a declaration for that month.

Depending on the type of income (salary, wages, or capital investment transfer income), the tax declaration form will vary.

PIT Declaration Forms Based on Different Cases

5. Payment of Social Insurance, Health Insurance, and Unemployment Insurance for June 2019

According to current regulations, no later than June 30, 2019, businesses must deduct the contributions for social insurance (SI), health insurance (HI), and unemployment insurance (UI) for June 2019 from the monthly salary funds of the employees.

At the same time, they should deduct from the monthly salary of employees to pay SI, HI, and transfer this amount simultaneously into the designated collection account of the Social Insurance agency at a bank or the State Treasury.

Legal basis: Clause 1, Article 7; Article 16; and Clause 1, Article 19 of Decision 595/QD-BHXH.

See detailed social insurance contribution rates for employees HERE.

6. Payment of Trade Union Fees along with SI Contribution Deadline

According to Clause 2, Article 6 of Decree 191/2013/ND-CP, businesses, whether they have a trade union organization or not, must pay 2% of the salary fund on which SI contributions are based into the trade union fund.

Thus, June 30, 2019, is also the deadline for this payment at the Accounting Department of the district or county labor union where the business is registered.

- Nguyen Trinh -

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