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Theo quy định hiện hành, chế độ bảo hiểm xã hội được áp dụng cho cả lao động Việt Nam và lao động nước ngoài làm việc tại Việt Nam. Vậy mức đóng bảo hiểm xã hội cho người nước ngoài được quy định như thế nào?

Người nước ngoài nào phải tham gia bảo hiểm xã hội?

Căn cứ Điều 2 Nghị định 143/2018/NĐ-CP, người lao động là công dân nước ngoài làm việc tại Việt Nam bắt buộc phải tham gia bảo hiểm xã hội nếu có đủ các điều kiện sau:

1 – Có giấy phép lao động/chứng chỉ hành nghề/giấy phép hành nghề do cơ quan có thẩm quyền của Việt Nam cấp.

2 – Có hợp đồng lao động không thời hạn, hợp đồng lao động có thời hạn từ đủ 01 năm trở lên với người sử dụng lao động tại Việt Nam.

Lưu ý: Những người sau đây dù đáp ứng các điều kiện nói trên nhưng không thuộc đối tượng tham gia BHXH bắt buộc đó là:

– Lao động nước ngoài di chuyển trong nội bộ doanh nghiệp.

– Lao động nước ngoài đã đủ tuổi nghỉ hưu theo quy định:

• Nam: Từ đủ 60 tuổi 03 tháng nếu nghỉ hưu trong năm 2021.
• Nữ: Từ đủ 55 tuổi 04 tháng nếu nghỉ hưu trong năm 2021.

Mức đóng bảo hiểm xã hội cho người nước ngoài

Theo quy định tại Điều 12, Điều 13 Nghị định 143/2018/NĐ-CP và Nghị quyết 68/NQ-CP năm 2021, mức đóng bảo hiểm xã hội cho người nước ngoài được căn cứ trên tiền lương tháng đóng bảo hiểm xã hội người đó tương ứng với các tỷ lệ sau:

Thời điểm đóng	Người sử dụng lao động			Người lao động
	Quỹ ốm đau, thai sản	Quỹ tai nạn lao động, bệnh nghề nghiệp	Quỹ hưu trí, tử tuất	Quỹ hưu trí, tử tuất
Từ 01/12/2018 đến 30/6/2021	3%	0,5% hoặc 0,3%	0%	0%
Từ 01/7/2021 đến 31/12/2021	3%	0% (*)	0%	0%
Từ 01/01/2022 đến 30/6/2022	3%	0% (*)	14%	8%
Từ 01/7/2022	3%	0,5% hoặc 0,3%	14%	8%

Trong đó:

– Để chỉ phải đóng 0,3% vào quỹ tai nạn lao động, bệnh nghề nghiệp, doanh nghiệp hoạt động lĩnh vực có nguy cơ cao về tai nạn lao động, bệnh nghề nghiệp phải đề nghị được đóng vào quỹ tai nạn lao động, bệnh nghề nghiệp với mức thấp hơn và có quyết định chấp thuận của Bộ Lao động – Thương binh và Xã hội (theo Nghị định 58/2020/NĐ-CP).

(*) Doanh nghiệp được áp dụng mức đóng 0% vào quỹ tai nạn lao động, bệnh nghề nghiệp từ 01/7/2021 – 30/6/2022.

Tiền lương làm căn cứ đóng bảo hiểm xã hội

Căn cứ Điều 14 Nghị định 143/2018/NĐ-CP, tiền lương làm căn cứ đóng bảo hiểm xã hội cho lao động nước ngoài được xác định như sau:

* Với lao động nước ngoài thông thường:

Tiền lương tháng đóng bảo hiểm xã hội gồm mức lương, phụ cấp lương và các khoản bổ sung khác theo quy định.

* Với lao động nước ngoài là người quản lý doanh nghiệp:

Tiền lương tháng đóng bảo hiểm xã hội là tiền lương do doanh nghiệp người đó quản lý quyết định.

Lưu ý: Tiền lương đóng bảo hiểm xã hội của người nước ngoài bị giới hạn như sau:

– Mức tiền lương tháng đóng bảo hiểm xã hội bắt buộc thấp nhất = Mức lương tối thiểu vùng tại thời điểm đóng.

Trong đó, mức lương tối thiểu vùng hiện nay được quy định như sau:

Mức lương tối thiểu vùng	Áp dụng với doanh nghiệp thuộc:
4.420.000 đồng/tháng	Vùng I
3.920.000 đồng/tháng	Vùng II
3.430.000 đồng/tháng	Vùng III
3.070.000 đồng/tháng	Vùng IV

– Tiền lương tối đa đóng bảo hiểm xã hội = 20 x Mức lương cơ sở = 29,8 triệu đồng

(Hiện nay mức lương cơ sở áp dụng năm 2021 là 1,49 triệu đồng/tháng)

Quyền lợi cho người nước ngoài khi tham gia bảo hiểm xã hội

Khoản 1 Điều 5 Nghị định 143/2018/NĐ-CP quy định các chế độ của bảo hiểm xã hội bắt buộc áp dụng với lao động nước ngoài như sau:

1. Người lao động quy định tại khoản 1 Điều 2 của Nghị định này thực hiện các chế độ bảo hiểm xã hội bắt buộc sau đây: ốm đau; thai sản; bảo hiểm tai nạn lao động, bệnh nghề nghiệp; hưu trí và tử tuất.

Như vậy, có thể thấy, người lao động nước ngoài cũng được quy định đầy đủ các chế độ bảo hiểm xã hội như lao động Việt Nam.

Tuy nhiên, tại năm 2021, người lao động nước ngoài mới chỉ được giải quyết chế độ ốm đau; thai sản; bảo hiểm tai nạn lao động, bệnh nghề nghiệp do doanh nghiệp mới chỉ đóng bảo hiểm cho 03 quỹ này. Còn chế độ hưu trí và tử tuất sẽ được áp dụng từ năm 2022.

Khi đáp ứng được các điều kiện luật định, lao động nước ngoài sẽ được quỹ bảo hiểm xã hội giải quyết chế độ tương ứng.

*Nguồn: Tác giả Bình Thảo – Theo Báo Luật Việt Nam.

What is Deferred Income Tax?

 

According to the provisions of the Business Law, taxable income includes income from a business’s production, trading of goods, and provision of services, as well as other income. Other income here includes income from capital transfer, income from the transfer of investment projects, income from the use and ownership of assets, income from the transfer, lease, and liquidation of assets, and income from interest on deposits and capital loans, among others.

Currently, there is no specific concept for what a delayed corporate income tax is. However, it can be understood as the corporate income tax that a business will have to pay in the future, calculated based on temporary differences in corporate income tax payable in the current year.

Alternatively, it can be understood differently, where the delayed corporate income tax is the income tax that a business has to pay but is deferred to subsequent accounting periods.

 

Characteristics of Deferred Income Tax: 

Standard accounting principles (GAAP) guide financial accounting practices, set conditions for calculating and handling specific economic events. The cost for income tax is a financial accounting item calculated based on income according to GAAP standards.

On the other hand, the Tax Department also provides specific rules for accounting for economic events. The difference between IRS and GAAP rules results in different outcomes for net income and income tax.

Deferred income tax is the result of the difference between the income tax expense reported on the income statement and the income tax actually paid.

Conflicts may arise when the income tax to be paid is higher than the income tax expense on the financial statements. If no other events occur, the deferred income tax account will be zero.

If a company does not have a deferred income tax liability, deferred income tax assets are created. This account represents the future economic benefit received from income tax exceeding income under GAAP.

 

Calculation of Deferred Income Tax:

According to the regulations of Circular 200/2014/TT-BTC, deferred income tax assets are calculated as follows:

Deferred income tax assets = temporary differences to be deducted + the value to be carried forward to the next year of deductible tax loss and unused tax incentives x the current corporate income tax rate.

In cases where at the time of recognizing deferred income tax assets, there is prior knowledge of changes in the corporate income tax rate in the future, if the recovery of deferred income tax assets falls within the effective period of the new tax rate, the tax rate to record the deferred assets will be calculated according to the new tax rate.

Temporary differences to be deducted are temporary differences that generate deductible amounts when determining taxable income in the future when the book value of assets is recovered or liabilities are settled.

Accounting for deferred income tax assets in a given year is carried out based on the offsetting principle between deferred income tax assets arising in the current year and deferred income tax assets recognized in previous years but reversed in the current year:

• If the deferred income tax assets arising in the current year are greater than the deferred income tax assets reversed in the current year, the difference is recognized as deferred income tax assets and reduces deferred income tax expense.
• If the deferred income tax assets arising in the current year are less than the deferred income tax assets reversed in the current year, the difference reduces deferred income tax assets and increases deferred income tax expense.

 

Example of Deferred Income Tax:

The most common example of a deferred income tax liability arises from differences in depreciation methods. GAAP allows companies to choose from various depreciation methods. However, the Tax Department may require the use of a depreciation method different from those in GAAP.

For this reason, the depreciation expense reported on the financial statements often differs from the depreciation expense on the company’s tax return. Over the life of the asset being depreciated, the depreciation expense under the two methods evens out, but there may be a deferred tax liability until then.

Accounting Principles for Deferred Income Tax:

– Account 243 is used to reflect the current value and changes in deferred income tax assets and liabilities.

Deferred income tax assets = Temporary differences to be deducted + The value to be carried forward to the next year of deductible tax loss and unused tax incentives x Current corporate income tax rate (%).

In cases where at the time of recognizing deferred income tax assets, there is prior knowledge of changes in the corporate income tax rate in the future, if the recovery of deferred income tax assets falls within the effective period of the new tax rate, the tax rate to record the deferred assets will be calculated according to the new tax rate.

– The basis for calculating the asset or liability tax and temporary differences:

• The basis for calculating the tax on the asset is the value to be deducted from the taxable income when the book value of the asset is recovered. If there is no taxable income, the tax base of the asset is equal to the book value of that asset.The tax base of the liability is its book value minus (-) the value to be deducted from taxable income when the liability is settled in future periods. For deferred revenue, the tax base is its book value minus the value of revenue that is not subject to tax in the future.
• Temporary differences are the differences between the book value of assets or liabilities in the Accounting Balance Sheet and the tax base of those assets or liabilities. Temporary differences include two types: temporary differences to be deducted and temporary differences to be taxed. Temporary differences to be deducted are temporary differences that generate deductible amounts when determining taxable income in the future when the book value of assets is recovered or liabilities are settled.
• Temporary differences regarding timing are just one of the temporary difference scenarios, for example, if accounting profit is recognized in this period but taxable income is calculated in another period.
• Temporary differences between the book value of assets or liabilities and the tax base of those assets or liabilities may not necessarily be temporary differences, for example: if accounting profit is recognized in this period, but taxable income is calculated in another period.
• Temporary differences between the book value of assets or liabilities and the tax base of those assets or liabilities may not be temporary differences regarding timing, for example, if the book value of an asset changes when reevaluating the asset but the tax base remains the same, then this temporary difference regarding timing is not a time difference.
• Accounting no longer uses the concept of “permanent differences” to distinguish from temporary differences when determining deferred income tax due to the time of recovery of assets or payment of liabilities, as well as the time for deducting assets and liabilities from taxable income, is finite.

– If the company is sure that it will have taxable income in the future to use temporary differences to be deducted, deductible tax losses, and unused tax incentives, deferred income tax assets are recognized for:

• All temporary differences to be deducted (excluding temporary differences arising from the initial recognition of assets or liabilities from a transaction that is not a business combination and has no impact on accounting profit and taxable income (or tax loss) at the time of the transaction).
• The remaining deductible amount of tax losses and unused tax incentives is carried forward to the next year.

– At the end of the year, the company must prepare a “Table of Determining Temporary Differences to Be Deducted,” a “Tracking Table for Unused Deductible Temporary Differences,” and the value to be carried forward to the next year for deductible tax losses and unused tax incentives as a basis for preparing the “Table of Determining Deferred Income Tax Assets” to determine the value of deferred income tax assets recognized or reversed in the year.

In conclusion, deferred income tax is quite important in the business and production activities of companies today. Based on the fundamental points mentioned above, it is hoped that readers will gain a general understanding of this type of tax to make appropriate production and business plans.

 

*Credit: https://luatduonggia.vn/thue-thu-nhap-doanh-nghiep-hoan-lai-la-gi-quy-dinh-ve-thue-thu-nhap-hoan-lai/

1. Relaxing requirements for experts, executive directors, and foreign technical workers:
   

   	DECREE 152/2020	DECREE 07/2023
   EXPERTS	Requirement for experts to have a university degree in the relevant field of work (Clause 3, Article 3)	Only need to have a university degree or higher, or equivalent, and be suitable for the intended position (point a, Clause 1, Article 1)
   EXECUTIVE DIRECTORS	The head and directly manage the subordinate unit of an agency, organization, or enterprise (Clause 5, Article 3)	The head of a branch, representative office, business location. The head and directly manage at least one sector of the agency, organization, or enterprise and be under the direct direction and management of the head of the agency, organization, or enterprise (point b, Clause 1, Article 1).
   FOREIGN TECHNICAL WORKERS	Requirement to work in the exact field of study (point a, Clause 6, Article 3)	Only need to be trained for at least 1 year and have at least 3 years of relevant experience for the intended position (point c, Clause 1, Article 1)

2. Shorten the deadline for reporting the demand for foreign labor usage:
   

   	DECREE 152/2020	DECREE 07/2023
   Declare the number of foreign workers to	The Chairman of the People’s Committee at the provincial level where the contractor implements the package bid (Clause 1, Article 5)	Department of Labor – Invalids and Social Affairs where the contractor implements the package bid (point a, Clause 13, Article 1)
   The entity organizing the introduction and supply of Vietnamese labor to the contractor	The Chairman of the People’s Committee at the provincial level directs (Clause 2, Article 5)	The Department of Labor – Invalids and Social Affairs proposes (point a, Clause 13, Article 1)
   The deadline for reporting an explanation regarding the determination of the demand for using foreign labor	At least 30 days prior to the intended date of using foreign labor (point a, Clause 1, Article 4)	At least 15 days prior to the intended date of using foreign labor (Clause 2, Article 1)

3. Change in the authority to issue documents approving the use of foreign labor:
   

   	DECREE 152/2020	DECREE 07/2023
   The authority to issue documents approving or disapproving the use of foreign labor lies with	The Ministry of Labor – Invalids and Social Affairs or the People’s Committee at the provincial level (Clause 2, Article 4)	The Ministry of Labor – Invalids and Social Affairs or the Department of Labor – Invalids and Social Affairs (Clause 2, Article 1)

   This change is due to Decree 70, which has unified state management on recruitment and management of foreign workers in Vietnam from the central to local levels.

   The Ministry of Labor – Invalids and Social Affairs centrally coordinates state management on recruitment and management of foreign workers nationwide, as well as managing Vietnamese employees working for foreign organizations and individuals in Vietnam.

   Meanwhile, the Department of Labor – Invalids and Social Affairs will coordinate the management of foreign workers, including issuing permits for foreign workers at the local level.

4. Changes regarding cases that require reporting of the demand for using foreign labor:
   

   DECREE 152/2020	DECREE 07/2023
   In cases where foreign workers are regulated under Clauses 3, 4, and 5 of Article 154 of the Labor Code and Clauses 1, 2, 8, 9, 10, 11, 12, and 13 of Article 7 of Decree 152/2020, the employer is not required to determine the demand for using foreign labor. (Clause 1, Article 4)	In cases where foreign workers are regulated under Clauses 3, 4, 5, 6, and 8 of Article 154 of the Labor Code and Clauses 1, 2, 4, 5, 7, 8, 9, 10, 11, 12, 13, and 14 of Article 7 of Decree 152/2020, the employer is not required to determine the demand for using foreign labor. (Clause 2, Article 1)

5. Carry out the recruitment notification procedure:
   According to the regulations in Clause 2, Article 1 of Decree 70/2023, starting from January 1, 2024, the announcement of recruitment for Vietnamese workers for positions intended for foreign labor recruitment is carried out through the following channels:
   • The electronic information portal of the Ministry of Labor – Invalids and Social Affairs (specifically, at the Employment Department);
   • The electronic information portal of the Job Service Center established by the Chairman of the Provincial People’s Committee.

   Implementation period: at least 15 days before the planned reporting deadline.

   The recruitment announcement will include the following information:

   • Position and job title;
   • Job description;
   • Quantity;
   • Requirements for qualifications, experience;
   • Salary level;
   • Working time and location.

   If Vietnamese workers cannot be recruited for positions intended for foreign labor recruitment, the employer must proceed with the procedures to determine the demand for using foreign labor as prescribed. 

6. Foreign workers working in multiple provinces and cities need to report:
   Additional provisions in Article 6 of Decree 152/2020 stipulate that if a foreign worker works for one employer in multiple provinces or cities, the employer must report to the Ministry of Labor – Invalids and Social Affairs and the Department of Labor – Invalids and Social Affairs where the foreign worker is employed.
   • Implementation period: within 3 days from the date the foreign worker starts working.
   • Implementation method: Online.

7. Additional provisions for cases where foreign workers do not need to apply for a work permit:
   

   DECREE 152/2020

   DECREE 07/2023

   Being the owner or a member contributing capital to a limited liability company with a capital contribution value of 3 billion dong or more. Holding the position of Chairman of the Board of Directors or a member of the Board of Directors of a joint-stock company with a capital contribution value of 3 billion dong or more. Moving within the internal business of enterprises within the scope of 11 service sectors in Vietnam’s commitment table of services with the World Trade Organization, including: business, information, construction, distribution, education, environment, finance, health, tourism, culture and entertainment, and transportation. Entering Vietnam to provide consulting services on expertise and technology or perform other tasks to serve research, construction, appraisal, monitoring and evaluation, management, and implementation of programs, projects using Official Development Assistance (ODA) funds as regulated or agreed upon in international agreements on ODA signed between competent authorities of Vietnam and foreign countries. Being granted a license by the Ministry of Foreign Affairs to operate information, press activities in Vietnam as prescribed by law. Being a volunteer as stipulated in Clause 2, Article 3 of this Decree. Entering Vietnam to work in positions of managers, executive directors, experts, or technical workers with a working period of less than 30 days and not more than 03 times in 01 year. Entering Vietnam to implement international agreements that central or provincial agencies sign as regulated by law. Students studying at foreign schools, training institutions with internships agreed upon in organizations, enterprises in Vietnam; trainees, apprentices on Vietnamese ships. Relatives of members of foreign diplomatic missions in Vietnam as stipulated in point l, Clause 1, Article 2 of this Decree. Holding a diplomatic passport to work for state agencies, political organizations, socio-political organizations. The person responsible for establishing commercial presence.

   Amend, supplement the following cases: Being sent to Vietnam by competent foreign agencies or organizations to teach or serve as managers, executive directors at educational institutions established by foreign diplomatic missions, intergovernmental organizations proposed to be established in Vietnam; establishments, organizations established according to international agreements that Vietnam has signed or participated in; Being confirmed by the Ministry of Education and Training for foreign workers entering Vietnam to perform the following tasks: a) Teaching, researching; b) Serving as managers, executive directors, principals, vice principals of educational institutions established by foreign diplomatic missions or intergovernmental organizations proposed to be established in Vietnam. (Clause 4, Article 1)

8. Allow issuing electronic work permits:
   The Ministry of Labor – Invalids and Social Affairs or the Department of Labor – Invalids and Social Affairs where the foreign worker is intended to work shall issue work permits for foreign workers.

   In addition to the paper-based work permit, Decree 70/2023 also specifies the permission to issue electronic work permits, which must comply with the content according to Template 12/PLI in Appendix I stipulating the template of the work permit. (Clause 6, Article 1 of Decree 70/2023).

9. Supplementing cases of reissuing work permits:
   One of the cases of changes in the following information requires the enterprise to apply for a reissuance of the work permit, including: (Clause 7, Article 1 of Decree 70/2023)
   • Full name;
   • Nationality;
   • Passport number;
   • Workplace address;
   • Change of enterprise name without changing the enterprise code (newly added).