Highlights of the last week's text (from March 28, 2022 - April 2, 2022)

Highlights of the last week's text (from March 28, 2022 - April 2, 2022) (Artwork)

1. Employees are allowed to work no more than 60 hours/month

This is the content  of Resolution 17/2022/UBTVQH15  on the number of overtime hours worked in 01 year, in 01 month of employees in the context of COVID-19 epidemic prevention and control and socio-economic recovery and development.

Accordingly, the regulations on the number of overtime hours in 01 month are as follows:

In case the employer is allowed to use the employee to work overtime for a maximum of 300 hours in a year, upon request and with the consent of the employee, the employer may use the employee to work overtime for more than 40 hours but  not exceeding 60 hours. hours in 01 month .

Thus, the maximum number of overtime hours per month has increased from 40 hours to 60 hours.

In addition, in case the employer needs and gets the employee's consent, he/she may use the employee to work overtime for more than 200 hours but not more than 300 hours in 01 year.

The resolution also states that the employer has the responsibility to apply measures to improve labor productivity and other measures to reduce overtime work; in the case of overtime work, the employer shall implement welfare regimes to ensure that the employees have more favorable conditions than prescribed by the labor law.

Resolution 17/2022/UBTVQH15  takes effect from April 1, 2022.

2. Employees are supported 500 thousand - 1 million dong for rent

The Prime Minister has issued  Decision 08/2022/QD-TTg  stipulating the implementation of the policy of housing rental support for employees.

Accordingly, the level of rental support for employees (employees) is as follows:

- For employees who are working in enterprises in industrial parks, export processing zones or key economic areas,  staying in accommodation from February 1, 2022 - June 30, 2022 :  support level of 500,000 VND/person/month .

- For employees in enterprises, cooperatives, business households with business registration in industrial parks, export processing zones or key economic areas,  returning to work and stay in accommodation from April 1, 2022 - June 30, 2022 :  support level of  1,000,000 VND/person/month.

Note : Each object is only supported once in 01 month and not more than 03 months. No support for employees who do not request support.

See detailed eligibility conditions  HERE

Decision 08/2022/QD-TTg  takes effect from March 28, 2022.

3. Deadline for submission of PIT finalization declaration in 2022

This is the content of   Official Letter 883/TCT-DNNCN   guiding the finalization of personal income tax (PIT) issued by the General Department of Taxation.

Specifically, the deadline for declaring and submitting PIT finalization dossiers is prescribed as follows:

-  For income-paying organizations : The deadline for submitting tax finalization declarations is the last day of the third month from the end of the calendar year.

-  For individuals who directly finalize tax : The deadline for submitting tax finalization dossiers is the last day of the 4th month from the end of the calendar year. In case an individual has a PIT refund but is late in submitting a tax finalization declaration as prescribed, no penalty will be applied for administrative violations in filing tax finalization overtime.

- In case the deadline for submitting tax finalization dossiers coincides with a prescribed holiday, the time limit for submitting tax finalization dossiers is the next working day of that holiday according to the provisions of the Civil Code.

See more Dossier of PIT finalization in 2022  HERE .

Official Letter 883/TCT-DNNCN  was issued on 24/3/2022.

4. Each liter of gasoline will receive a reduction of 2,000 VND in environmental protection tax from April 1, 2022

This is a notable content in  Resolution 18/2022/UBTVQH15 on environmental protection tax rates for gasoline, oil and grease.

Specifically, the environmental protection tax rate for gasoline, oil, grease, excluding jet fuel, from April 1, 2022 to the end of December 31, 2022 is regulated as follows:

- Gasoline (except ethanol) 2,000 VND/liter; (Currently 4,000 VND/liter)

- Diesel oil remains at 1,000 VND/liter; (Currently is 2,000 VND/liter)

- The remaining kerosene is 300 VND/liter;

- Fuel oil remaining 1,000 VND/liter; (Currently is 2,000 VND/liter)

- Lubricants have 1,000 VND/liter; (Currently is 2,000 VND/liter)

- Lubricant is 1,000 VND/kg. (Currently is 2,000 VND/kg)

Particularly for the environmental protection tax rate for jet fuel: Continue to apply the level of 1,500 VND/liter as prescribed in Resolution 13/2021/UBTVQH15 dated December 31, 2021.

Thus, from April 1, 2022, each liter of gasoline will be reduced by VND 2,000 in environmental protection tax.

Resolution 18/2022/UBTVQH15  takes effect from April 1, 2022.

Jewel

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