Cách tính lương cho người nước ngoài
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Kinh tế Việt Nam ngày càng phát triển, kéo theo đó là hàng loạt các doanh nghiệp nước ngoài đầu tư vào Việt Nam. Hệ quả là các công ty thường thuê lao động, chuyên gia nước ngoài về làm việc tại Việt Nam. Vậy chi phí tiền lương của lao động, chuyên gia nước ngoài có được trừ không, và điều kiện là gì? Trong bài viết này, hãy cùng Gonnapass tìm hiểu câu trả lời cho câu hỏi đó nhé. I. Vấn đề về thuế thu nhập doanh nghiệp 1. Có hay không cần giấy phép lao động làm cơ sở tính chi phí được trừ Trường hợp doanh nghiệp Việt Nam thuê lao động nước ngoài làm việc mà chưa có giấy phép lao động theo quy định của Bộ Luật Lao động thì tiền lương của lao động đó không được tính vào chi phí được trừ của doanh nghiệp. Đây là khẳng định của phần lớn các công văn hiện tại. Các công ty cũng nên tham khảo trường hợp không phải cấp giấy phép lao động
Tham khảo bài viết
From 2018, according to Decree 143/2018 / ND-CP, some cases of foreign workers have to pay compulsory insurance in Vietnam (See more at https://gonnapass.com/huong-dan-tham-gia-bao-hiem-xa-hoi-cho-nguoi-nuoc-ngoai/). This has raised concerns of many foreign-invested enterprises (FDI) because in most cases, foreign workers come to Vietnam and enjoy the net salary (NET). Insurance costs, taxes deducted from the salary of foreigners are borne entirely by Vietnamese enterprises, leading to the participation of compulsory insurance with foreigners significantly increasing labor costs. According to the guidance of the Ministry of Labor, War Invalids and Social Affairs in Official Dispatch No. 1064 / LĐTBXH-BHXH, foreign workers are required to pay compulsory insurance in Vietnam if they meet the following 4 conditions simultaneously. – They obtain a work permit or practicing certificate or practicing license issued by a competent authority in Vietnam; – They enter into indefinite-term labor contracts or definite-term labor contracts valid for at least 1 year with employers in Vietnam; – They have not reached the age of 60 for males and 55 for females. – They are not intra-company transferees as specified in Clause 1 Article 3 of Decree No.11/2016/ND-CP, including employees who have been managers, chief executive officers, experts and technicians of a foreign enterprise for at least 12 months and have been transferred to work in the commercial presence of such enterprise within the territory of Vietnam. Therefore, some businesses consider whether or not to continue to maintain labor agreements with foreign workers under the labor contract mechanism or switch to the sole mechanism of using assignment letters of foreign enterprises? However, when moving to this mechanism, the related risk that may be encountered is that the wage costs of foreigners without labor contracts with the Vietnamese party are not included in deductible expenses when calculating CIT. According to the letter of appointment, foreign experts are still employees of enterprises in foreign countries. There are currently two major views on this content given below: 1. Foreigner’s salary costs deducted only with a letter of appointment (appointment letter) Official Letter 1198 / CT-TTHT 2. Deducted foreigner’s wage costs are required to have labor contracts signed between foreigners and Vietnamese parties According to the law, based on Article 4 of Circular No. 96/2015 /TT-BTC, salary costs “… 2.6. Payment of salaries, wages and bonuses to employees in one of the following cases: a) Payment of salaries, wages and other payables to enterprise employees who have been accounted into production and business costs in the period but actually do not pay or have no payment documents as prescribed by law. the law. b) Wages, bonuses and expenses for buying life insurance for employees must not specify the conditions for entitlement and the level of entitlement in one of the following documents: Labor contract; Collective labor agreement; Financial regulations of the Company, Corporation, Group; The reward policy is prescribed by the Chairman of the Board of Directors, General Director, Director according to the financial regulations of the Company, Corporation … “ Official Letter 17 /CT-TTHT Official Letter 5790 /CT-TTHT Official 404 /CT-TTHT Also, please note that, in case a Vietnamese enterprise hires foreign workers to work without a work permit as prescribed by the Labor Code, that employee’s salary is not included in the deductible expenses of the business. In addition, a related problem is the contractor tax arising from a written contract between an overseas enterprise and a business establishment in Vietnam, which clearly states that the business in Vietnam must bear the costs arising in relation to foreign experts during their working time in Vietnam. This content has been guided in the spirit of the General Department of Taxation https://gonnapass.com/hoan-tra-tien-luong-cho-cong-ty-tai-nuoc-ngoai/ Biên soạn: Dương Bình Minh – Tư vấn viên Bản tin này chỉ mang tính chất tham khảo, không phải ý kiến tư vấn cụ thể cho bất kì trường hợp nào. Để biết thêm thông tin cụ thể, xin vui lòng liên hệ với các chuyên viên tư vấn. Đăng kí để nhận bản tin từ Gonnapass |
