Uni 14-09-2026 - About PIT

Official letter 11805/NBI-QLDN1 about PIT:

1. In case, the Company pays additional wages for night work to employees—calculated at 35% of the wage rate or the actual wage paid for a normal workday—and such payment complies with Clause 2, Article 98 of the 2019 Labor Code, the additional night-work wages are exempt from Personal Income Tax (PIT).

2.  In case, an employee incurs medical or educational/training expenses and requests a deduction for PIT calculation purposes, the Company must apply the deduction; the employee is then required to personally finalize their PIT at year-end (authorization to the Company to finalize tax on their behalf is not permitted).

3.  In case,  the Company pays wages of VND 5 million or more to an employee who has already left the company, a 10% tax deduction must be applied in accordance with regulations.