Legal update on December 2021 (Part 5)

BLawyers Vietnam - Legal update

Our Vietnam Legal Update #194 would lead you on 03 legal issues:

I. Medical guidelines for COVID-19 prevention and control for people who are allowed to enter Vietnam to work for less than 14 days (short-term work)

On 24 December 2021, the Ministry of Health issued Official Letter No. 10943 /BYT-MT to provide medical instructions for the prevention and control of COVID-19 for people allowed to enter Vietnam to work for less than 14 days with the following contents:

  • Subjects of application of the Official Letter include:
    • Persons who are allowed to enter Vietnam for short-term work include: (1) Persons entering for diplomatic or official purposes; (2) Persons who enter the country for non-diplomatic purposes (Investors, experts, skilled workers, business managers, traders, market researchers, relatives, and partners) subject to agreement with each country); and
    • People who directly contact short-term immigrants while working in Vietnam.
  • The official letter stipulates the following general principles:
    • No medical isolation is required upon entry, but the above subjects still have to strictly comply with the regulations on epidemic prevention and control, approved schemes and plans;
    • No contact with the community, ensuring safety for short-term entry and contacting persons, not to cross-infection during work and not to infect the community. In case the immigrant is expected to work and operate in many localities, it is necessary to have a clear plan and plan for moving and to be approved by the relevant locality;
    • Make a list of all people who directly contact with short-term immigrants during work and field trips; and
    • Short-term visitors must have international health insurance or commitment of an agency or organization inviting those persons to pay for treatment costs in case of being infected with COVID-19.
  • Units and organizations that invite short-term visitors must pay for accommodation, transportation, and COVID-19 testing according to regulations. Those who enter for diplomatic or official purposes shall be exempted from payment (except for the cost of staying at the hotel according to their wishes).
  • Regulations on the case that after a short working period, the immigrant wishes to stay in Vietnam to work.
  • Regulations on the requirements for people who enter for non-public purposes and people who enter for official purposes: (1) Before entering the country; (2) At the place of entry and exit; (3) At the place of residence; (4) At the place of the meeting, signing; (5) At the workplace, field trip.

II. Social insurance premiums for foreign workers and voluntary social insurance

On 22 December 2021, Ho Chi Minh City Social Insurance issued Official Letter No. 4447/TB-BHXH to inform about the social insurance premium for foreign workers and voluntary social insurance premium from 1 January 2022. The main content is as follows:

  • The lowest voluntary insurance premium since 1 January 2022 is VND 330,000/month.
  • Employers and foreign workers shall pay the social insurance premiums, health insurance, occupational accident insurance, the occupational disease fund by deducting an amount based on the monthly salary at the following rate:

From 1 December 2018, the rate is:

    • Health insurance: Employers pay 3%, foreign workers pay 1.5%
    • Sickness, maternity: Employers pay 3%
    • Occupational accidents, occupational diseases: Employers pay 0.5%

From 1 January 2022, the rate is:

    • Health insurance: Employers pay 3%, foreign workers pay 1.5%
    • Sickness, maternity: Employers pay 3%
    • Occupational accidents, occupational diseases: Employers pay 0.5%
    • Retirement and death: Employers pay 14%, foreign workers pay 8%.
  • The lowest monthly salary for payment of compulsory social insurance is equal to the regional minimum salary, the highest amount of payment is 20 times the base salary at the time of payment.

III. CIT policy for new investment projects

The General Department of Taxation has issued Official Letter No. 4694/TCT-CS dated 3 December 2021 to guide CIT policy for new investment projects. The main content is as follows:

  • In case an enterprise implements a solar power project and it is a new investment project in the field of renewable energy production and clean energy, it is entitled to CIT incentives.
  • The determination of whether an investment project is subject to the procedure for granting an Investment Registration Certificate or not will be based on the provisions of Article 37 of the Law on Investment 2020.

For down-loading: 

Legal Update #194 (EN version)

Maybe you are interested in reading other Legal Update of BLawyers Vietnam: December 2021 (Part 4) | December 2021 (Part 3) | December 2021 (Part 2) | December 2021 (Part 1) | November 2021 (Part 4) | November 2021 (Part 3) | November 2021 (Part 2) | November 2021 (Part 1) | October 2021 (Part 5)October 2021 (Part 4) | October 2021 (Part 3) 


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