Uni 08-06-2020: About personal income tax policies

Official letter No 12387/CT-TTHT dated of June, 02 2020 About personal income tax policies as follows:

In case the Company signs a probationary contract with a period of less than 3 months with employees, with a total income of VND 2,000,000/time or more, the Company shall deduct tax at the rate of 10% of the pre-paid income for employees. After the probationary period, if the Company signs a labor contract of 03 months or more with the employees, the Company shall deduct PIT in accordance with the partially progressive tariff when paying income for the employees.