1.1.5 List Of Key Legislation And Official Guidance

Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Vietnam /1. Payroll basics /1.1 Introduction – overview of the domestic payroll system / 1.1.5 List of key legislation and official guidance

Commentary

Vietnam

List of key legislation and a number of key official guidance may be located in the table below:

	Key legislation		Sources of guidance
Income tax	Document 68/VBHN-BTC consolidating various circulars guiding implementation

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3.4 Pension provision

6.4 Outbound employees assigned abroad

Author details

3.2 Employee stock-based incentive income

2.1.1 Withholding obligation

2.2.5 Québec health services fund

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1.1.5 List of key legislation and official guidance

Vietnam

3.4 Pension provision

6.4 Outbound employees assigned abroad

Author details

3.2 Employee stock-based incentive income

2.1.1 Withholding obligation

2.2.5 Québec health services fund

2.2.3 Submission of social security contributions information

3.1 Minimum wage and overtime

6.1.1 EU social security agreement

5.3.1 Foreign company definition and registration

2.2.1 Employee's pension insurance (EPI)

5.3 Foreign employers

2.2.9 Workers' Children Education CESS

2.2.2 Housing fund contributions

2.2.1 Mexican Social Security Institute (IMSS)

2.1.6 Record keeping

2.2.3 National Insurance contributions

6.1.2 Reciprocal agreements

2.2.1 National Social Security Fund (NSSF)

1.1 Permanent establishment

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1.1.5 List of key legislation and official guidance

Vietnam

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