2.2.4 Coverage Of Social Security Benefits

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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Vietnam /2. Mechanics of payroll /2.2 Withholding of social security / 2.2.4 Coverage of social security benefits

Commentary

Vietnam

The social insurance (SI) regime in Vietnam covers employee benefits including sick leave, maternity leave, allowances for work-related accidents and occupational diseases, pension and mortality allowance.

The health insurance (HI) regime in Vietnam

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3.1 Employee stock options

2.1.1 Rates of income tax

2.1.2 Form TD-1

3.1 Minimum wage and overtime

9.1 Probation period

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2.2.4 Coverage of social security benefits

Vietnam

3.1 Employee stock options

2.1.1 Rates of income tax

2.1.2 Form TD-1

3.1 Minimum wage and overtime

9.1 Probation period

6.1.1 EU social security agreement

5.3.1 Foreign company definition and registration

5.1.2 Affiliation with the National Social Security Fund (CNSS)

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

1.2.1 PAYE income tax and health surcharge filings

8.2 Income tax non-compliance

2.2.9 Workers' Children Education CESS

1.4 Fringe benefits tax

4.3 Company cars

3.2 Leave of absence

2.2.5 FONACOT withholding

2.2.2 Housing fund contributions

3.5 Expense reimbursements

2.2.2 National Savings Fund (NSF)

2.2.1 Employee provident fund (EPF)

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2.2.4 Coverage of social security benefits

Vietnam

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