Resolution No. 954/2020/UBTVQH14
  • Vietnam: All regulations on 13th month salary employees should know
  • Vietnam: All regulations on 13th month salary employees should know
  • 14:35, 15/01/2021
  • At the time near the Lunar New Year 2021, "13th month salary, Tet bonus" is one of the issues that employees are most concerned about. So, is the enterprise obligated to pay the 13th month salary to employees? Is the 13th month salary subject to personal income tax and social insurance in accordance with regulations in Vietnam?
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