ARE BUSINESS REQUIRED TO BONUS WOMEN EMPLOYEES ON VIETNAMESE WOMEN’S DAY, OCTOBER 20?

The important role of women was clearly demonstrated by the Communist Party of Vietnam in the Party’s first Platform with the spirit of “Equality of Men and Women,” issued on February 3, 1930. The Party understands that women play an important role in the revolution and sets out an important task: liberating women, connecting the liberation of the whole nation and all classes.

Therefore, to mark this event, the Communist Party of Vietnam decided to choose October 20 every year as the traditional day of this organization, and also considers this a day to celebrate and honor Vietnamese women. Nam, named “Vietnamese Women’s Day”.

Through today’s article, Pham Consult will help you learn more about the issue of rewards for female employees on this meaningful holiday!

Are businesses required to reward female employees on Vietnamese Women’s Day?

Pursuant to Article 104 of the 2019 Labor Code as follows:

Bonus

1. Bonus is the amount of money or property or in other forms that the employer rewards the employee based on production and business results and the level of work completion of the employee.
2. Bonus regulations are decided by the employer and publicly announced at the workplace after consulting with the employee representative organization at the grassroots level for places where there is an employee representative organization at work.

And Clause 1, Article 4 of the 2019 Labor Code has the following provisions:

State policy on labor

1. Ensure the legal and legitimate rights and interests of employees and workers without labor relations; Encourage agreements that ensure workers have more favorable conditions than prescribed by labor laws.

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According to regulations, a bonus is an amount of money or property or in other forms that an employer rewards an employee based on the employee’s production and business results and job completion level. .

Therefore, businesses are not required to reward female employees on Vietnamese Women’s Day, October 20.

However, the State encourages agreements that ensure workers have more favorable conditions than the provisions of labor law.

Thus, although bonuses are not required, if businesses have regulations on bonuses for female employees on Vietnamese Women’s Day, October 20, they can absolutely do so.

 

If an enterprise rewards a female employee on Vietnamese Women’s Day, October 20, does this person have to pay personal income tax?

 

If an enterprise rewards a female employee on Vietnamese Women’s Day, October 20, does this female employee have to pay personal income tax? Based on Point e, Clause 2, Article 2 of Circular 111/2013/TT -BTC regulations are as follows:

Taxable income

According to the provisions of Article 3 of the Law on Personal Income Tax and Article 3 of Decree No. 65/2013/ND-CP, income subject to personal income tax includes:

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2. Income from salaries and wages

Income from salaries and wages is the income the employee receives from the employer, including:

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1. e) Cash or non-monetary bonuses of any kind, including stock bonuses, except the following bonuses:

e.1) Bonuses accompanying titles conferred by the State, including bonuses accompanying emulation titles, forms of reward according to the provisions of law on emulation and commendation, specifically :

e.1.1) Bonuses accompanied by emulation titles such as National Emulation Soldier; Emulation soldiers at the level of ministries, branches, organizations at the Central, provinces and centrally run cities; Grassroots emulation soldiers, advanced workers, advanced soldiers.

e.1.2) Bonuses accompanied by other forms of reward.

e.1.3) Bonuses accompanied by titles awarded by the State.

e.1.4) Bonuses accompanying awards given by Associations and organizations belonging to political organizations, socio-political organizations, social organizations, socio-professional organizations of central and local levels awarded in accordance with the charter of that organization and in accordance with the provisions of the Law on Emulation and Commendation.

e.1.5) Bonuses accompanying the Ho Chi Minh Prize and State Prize.

e.1.6) Bonuses accompanied by medals and badges.

e.1.7) Bonuses accompanied by Certificates of Merit.

The authority to make reward decisions, bonus levels accompanying emulation titles, and forms of reward mentioned above must be in accordance with the provisions of the Law on Emulation and Commendation.

e.2) Bonuses accompanying national awards and international awards recognized by the State of Vietnam.

e.3) Bonuses for technical improvements, inventions, and inventions recognized by competent State agencies.

e.4) Rewards for detecting and reporting violations of law to competent State agencies.

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Thus, if a business rewards a female employee on Vietnamese Women’s Day October 20, the female employee still has to pay personal income tax according to regulations.

What rights and obligations do female employers have?

Female employers have the rights and obligations specified in Article 6 of the 2019 Labor Code specifically below:

Rights and obligations of employers

1. Employers have the following rights:
2. a) Recruitment, placement, management, administration and supervision of labor; reward and handle violations of labor discipline;
3. b) Establish, join and operate in employer representative organizations, professional organizations and other organizations according to the provisions of law;
4. c) Request the employee representative organization to negotiate for the purpose of signing a collective labor agreement; Participate in resolving labor disputes and strikes; dialogue and exchange with employee representative organizations on issues in labor relations, improving the material and spiritual lives of workers;
5. d) Temporarily close the workplace;
6. d) Other rights as prescribed by law.
7. Employers have the following obligations:
8. a) Implement labor contracts, collective labor agreements and other legal agreements; respect the honor and dignity of workers;
9. b) Establish mechanisms and carry out dialogue and exchanges with employees and employee representative organizations; Implement grassroots democratic regulations in the workplace;
10. c) Training, retraining, fostering to improve qualifications and vocational skills to maintain and change careers and jobs for workers;
11. d) Implement legal regulations on labor, employment, vocational education, social insurance, health insurance, unemployment insurance and occupational safety and hygiene; develop and implement solutions to prevent and combat sexual harassment in the workplace;
12. d) Participate in developing national vocational skills standards, evaluating and recognizing vocational skills for workers.

 

Thus, the article on Pham Consult has helped you learn about rewards for female workers on a meaningful holiday to honor women. Hope the above information will be useful for your work.