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Vietnam: Decree guiding voluntary pension schemes

Chủ đề thuộc danh mục 'ENGLISH FORUMS*' được đăng bởi ktvn, 1/10/16.

  1. ktvn

    ktvn Ban quản trị MOD

    Tham gia:
    10/9/16
    Số bài viết:
    743
    Thích đã nhận:
    852
    Đến từ:
    Thủ đô Hà Nội
    The Government has issued Decree No. 88/2016/ND-CP providing guidance
    on voluntary pension schemes, effective 1 July 2016.
    This is the first decree guiding specifically on this matter. Previously, various
    guidance was provided in circulars issued by the Ministry of Finance.
    Notable points of Decree 88 include:
     Contributions to voluntary pension schemes can be made (i) by employers
    solely, or together with employees or (ii) by individuals, regardless of
    whether or not in employment.
     The contributions are recorded in individual pension accounts. When
    changing jobs, an individual can opt to carry forward his/her pension
    account and continue to contribute directly, or via their new employer.
    This publication has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not
    act upon the information contained in this publication without obtaining specific professional advice. No representation or warranty (express or
    implied) is given as to the accuracy or completeness of the information contained in the publication, and, to the extent permitted by law, PwC
    does not accept or assume any liability, responsibility or duty or care for any consequences of you or anyone else acting or refraining to act, in
    reliance on the information contained in this publication or for any decision based on it.
     Employers can claim a Corporate Income Tax (“CIT”) deduction for their contractual
    contributions, in accordance with applicable CIT regulations.
     Employers have the right to withdraw their contributed amount together with relevant investment
    gains, if the employees fail to meet their obligations under the agreement.
     Employer contributions are taxable benefits-in-kind. However, employees can deduct their
    contributions from their taxable income, in accordance with the applicable Personal Income Tax
    regulations.
     Individuals can opt to receive payments from their pension account on a lump-sum or monthly
    basis.
     When individuals reach the regulated retirement age, the monthly payment shall be for at least 10 years; after this minimum 10 year period, the individuals can withdraw a lump sum.
    Decree 88 also sets out requirements for establishment and operation of a
    voluntary pension fund.
    Please contact us if you need further details on the regulations or wish to
    discuss the implementation of voluntary pension schemes for your
    employees.
     
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