Official letter No 32076/CTHN-TTHT dated August 19th 2021 of Ha Noi Tax Department for extra payment amount to probationary employees
According to Ha Noi Tax Department, in cased the company has paid extra amount to probationary employees ( not belongs to subject join compulsory social insurance, health insurance and unemployment insurance) in the same time with salary period an amount determined as other beneficiary amount beside wage, salary off employees has calculated into PIT taxable income of individual.
Reference information
According to Article 168 Labor Code No 45/2019/QH14 of The national Assembly stated regulation for participation in social insurance, health insurance and unemployment insurance:
“1. Employers and employees shall participate in compulsory social insurance, compulsory health insurance and unemployment insurance and enjoy the benefits in accordance with provisions of the law on social insurance, health insurance and unemployment insurance.
Employers and employees are encouraged to obtain other kinds of insurance for employees.
3.Where an employee is not covered by compulsory social insurance, compulsory health insurance or unemployment insurance, the employer shall, in addition to and at the same time with salary payment, pay the employee an amount equal to the compulsory social insurance, compulsory health insurance, unemployment insurance premiums payable by the employer in accordance with regulations of law on social insurance, health insurance and unemployment insurance.
Please kindly check attachment file for further detail
