Key Facts
BHXH Social EE | 8% retirement+disability |
BHYT Health EE | 1.5% |
BHTN Unemp EE | 1% = 10.5% total EE |
BHXH ER | 17.5%+3%+1% = 21.5% total ER |
PIT | Progressive 5β35% |
TαΊΏt Bonus | Lunar New Year 1β3 months customary |
Key Config Points
- BHXH ceiling: 20Γ national minimum salary per month for contribution ceiling
- PIT: monthly declaration via eTax portal; annual finalization Q1 following year
- TαΊΏt bonus: not legally mandated but Labour Code requires notification if not paid
- Foreigner PIT: non-resident 20% flat; resident uses progressive scale
- Labour contract: types affect BHXH (definite term <1yr: BHXH still mandatory from 2018)
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PYVN_VN_SAP_ECP_Complete_Guide.pptx β 50 slides