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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Vietnam /2. Mechanics of payroll /2.1 Withholding of income tax / 2.1.7 Tax calculation for non-resident employees

2.1.7 Tax calculation for non-resident employees

Vietnam

Non-resident employees working for Vietnamese Employers are subject to 20% flat-rate tax on their incomes sourced

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4.7 Business entertainment expenses

6.4 Outbound employees assigned abroad

2.1.4 Tax basis

2.3.2 Attachment of earnings orders

9.1.4 Expats and labour quotas

United States: employment tax analysis

2.2.5 Québec health services fund

3.7 Performance-related bonuses

2.2.1 Assessable earnings for NSSF

5.3.1 Foreign company definition and registration

3.1 Minimum wage

8.1 Late payment surcharges and penalty to be imposed by China tax bureau

7. Travel and subsistence

8.2 Income tax non-compliance

1.4 Fringe benefits tax

Return of employees (ROE)

3.2 Stock options

2.2.2 Housing fund contributions

2.2.1 SSS contributions

2.1.6 Record keeping