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For the statutory social security contributions, employers are responsible for calculating, withholding, declaring and paying to the local social security department the employees' statutory social security contributions on a monthly basis, provided that the employees are working under regulated labour contracts and their remuneration is gross of these insurance contributions.

For the PIT, employers are responsible to calculate, withhold, declare and pay PIT to the local tax department before making net payment to their employees. By default, PIT is declared and paid on a monthly basis – except for cases of newly-established business entities and entities having total revenue of preceding year less than 50 billion Vietnam Dong (VND) and opting to declare Value Added Tax on a quarterly basis, under which PIT is also eligible to be declared and paid on a quarterly basis. For avoidance of doubt, while PIT may be declared and paid on a quarterly basis in certain circumstances, the net remuneration must be made on the agreed timeline between employer and employee in their relevant labour contracts. By default, remuneration is transferred