For employees signing seasonal contracts of less than 3 months, the enterprise pays if:
+ Each payment under 2 million VND/month does not have to deduct 10% personal income tax.
+ For each payment of 2 million VND or more, 10% personal income tax is deducted.
If you do not want to deduct 10% personal income tax, then make commitment 02 according to Circular 92/2015/TT-BTC if
Estimated annual income does not exceed 108 million VND
And have individual MST at the time of commitment.
Note: Commitment 02 if you have only one income, not understood as having only one income.
For employees with labor contracts of more than 3 months, personal income tax will be deducted according to the progressive tax schedule.
Legal basis: TT111/2013/TT-BTC, TT92/2015/TT-BTC
