Labour Regulations Update in August 2023

I. Resolution No. 127/NQ-CP of the Government on the implementation of issuance of electronic visas for citizens of countries and territories; international border ports allow foreigners to enter and exit using electronic visa

On 14 August 2023, the Government issued Resolution 127/NQ-CP on the issuance of electronic visas to citizens of all countries and territories.

List of international border gates that allow foreigners to enter and exit with electronic visas includes:

A. List of airport border gate

• Noi Bai Airport Border Gate
• Tan Son Nhat Airport Border Gate
• Cam Ranh Airport Border Gate
• Da Nang Airport Border Gate
• Cat Bi Airport Border Gate
• Can Tho Airport Border Gate
• Phu Quoc Airport Border Gate
• Phu Bai Airport Border Gate
• Van Don Airport Border Gate
• Tho Xuan Airport Border Gate
• Dong Hoi Airport Border Gate
• Phu Cat Airport Border Gate
• Lien Khuong Airport Border Gate

B. List of road border gate

• Tay Trang International Border Gate, Dien Bien Province
• Mong Cai International Border Gate, Quang Ninh Province
• Huu Nghi International Border Gate, Lang Son Province
• Lao Cai International Border Gate, Lao Cai Province
• Na Meo International Border Gate, Thanh Hoa Province
• Nam Can International Border Gate, Nghe An Province
• Cau Treo International Border Gate, Ha Tinh Province
• Cha Lo International Border Gate, Quang Binh Province
• La Lay International Border Gate, Quang Tri Province
• Lao Bao International Border Gate, Quang Tri Province
• Bo Y International Border Gate, Kon Tum Province
• Moc Bai International Border Gate, Tay Ninh Province
• Xa Mat International Border Gate, Tay Ninh Province
• Tinh Bien International Border Gate, An Giang Province
• Vinh Xuong International road and river Border Gate, An Giang Province
• Ha Tien International Border Gate, Kien Giang Province

C. List of sea border gate

• Hon Gai Port Border Gate, Quang Ninh Province
• Cam Pha Port Border Gate, Quang Ninh Province
• Hai Phong Port Border Gate, Hai Phong City
• Nghi Son Port Border Gate, Thanh Hoa Province
• Vung Ang Port Border Gate, Ha Tinh Province
• Chan May Port Border Gate, Thua Thien Hue Province
• Da Nang Port Border Gate, Da Nang City
• Nha Trang Port Border Gate, Khanh Hoa Province
• Quy Nhon Port Border Gate, Binh Dinh Province
• Dung Quat Port Border Gate, Quang Ngai Province
• Vung Tau Port Border Gate, Ba Ria – Vung Tau Province
• Ho Chi Minh City Port Border Gate, Ho Chi Minh City
• Duong Dong Port Border Gate, Kien Giang Province

This Resolution takes effect from 15 August 2023, replacing Resolution No. 79/NQ-CP dated 25 May 2020 and Resolution No. 60/NQ-CP dated 27 April 2022.

II. Resolution No. 128/NQ-CP amending resolution no. 32/NQ-CP dated 15 March 2022 of the Government on visa exemption for citizens of some countries

On 14 August 2023, the Government issued the Resolution No. 128/NQ-CP amending Resolution No. 32/NQ-CP dated 15 March 2022 on visa exemption for citizens of some countries.

Accordingly, visa exemption will be applied for citizens of the following countries: Federal Republic of Germany, French Republic, Italian Republic, Spain, United Kingdom of Great Britain and Northern Ireland, United Nations Russia, Japan, Republic of Korea, Denmark, Sweden, Norway, Republic of Finland and Republic of Belarus with a temporary stay period of 45 days from the date of entry, regardless of passport type or purpose of entry, on the basis of meeting all entry conditions according to the provisions of Vietnamese laws.

This Resolution takes effect from 15 August 2023.

III. Resolution No. 114/NQ-CP on the working section of the Government on the project of Laws on Social Insurance (Amended)

On 28 July 2023, the Government issued the Resolution No. 114/NQ-CP on the government meeting on project of the Laws on Social Insurance (amended). Accordingly, the Government has decided on the contents of the draft Laws on Social Insurance (amended) as follows:

The Government agrees on the necessity, goals, and viewpoints of amending the Laws on Social Insurance, evaluating the project of the Laws on Social Insurance (amended) as having many complex contents and significant impact to the social security system and workers. The Ministry of Labor, War Invalids and Social Affairs has been proactive and scientific in organizing the development of this project in accordance with the provisions of the Laws on promulgation of legal documents. The content of the drafted Laws has institutionalized the views and policies of the Party and State on reforming and perfecting social insurance policy in new conditions, overcoming many shortcomings and obstacles in implementation and practicing the Laws.

Principally approve reducing the minimum period of social insurance payment for pension enjoyment from 20 years to 15 years; reducing the age for social pension benefits from 80 years old to 75 years old; expand the group of subjects participating in compulsory social insurance.

IV. Official letter No. 56955/CTHN-TTHT of the Hanoi City tax department on tax obligations for income from overseas

On 4 August 2023, Hanoi City Tax Department has issued the Official Letter No. 56955/CTHN-TTHT on tax obligations for income from overseas.

According to the Official Letter, in case an individual does not register a business and signs a contract with a client to perform consulting services, the remuneration received from this contract is in the nature of salary or wages as prescribed in Point c. Clause 2, Article 2, Circular 111/2013/TT-BTC dated 15 August 2013 of the Ministry of Finance.

Tax resident individuals with income from salaries and wages paid from overseas are required to declare personal income tax directly to the tax authority as prescribed in item a.2), Point a, Clause 3 Article 19 of the Circular No. 80/2021/TT-BTC. Personal Income Tax (PIT) declaration dossiers for individuals with income from salaries and wages who directly declare tax with tax authorities comply with the provisions at Point 9.2, Section 9, Appendix I – List of dossiers tax declaration (Attached to the Decree No. 126/2020/ND-CP dated 19 October 2020 of the Government). The period of PIT declaration is made according to the instructions in Article 8 of the Decree No. 126/2020/ND-CP dated 19 October 2020. The place to submit PIT finalization documents shall comply with the instructions in Clause 8, Article 11 of the Decree No. 126/2020/ND-CP dated 19 October 2020.

That individuals signing service contracts with companies and organizations and the declaration of tax obligations (income from wages, salaries or income from business) needs to be considered in many aspects. Talentnet recommends the Clients to contact Talentnet for advice if there is similar case as mentioned above.

V. Decision No. 7785/QD-TLD of the Vietnam General Confederation of Labor on implementation of policies to support trade union members and employees

On 25 August 2023, the Vietnam General Confederation of Labor issued the Decision No. 7785/QD-TLD amending and supplementing a number of articles of the regulation issued in the Decision No. 6696/QD-TLD dated 16 January 2023 of the President of the Vietnam General Confederation of Labor promulgates regulations on the implementation of policies to support trade union members, employees whose working hours are reduced, and their labor contracts terminated due to business downsize and reduced orders (“Decision 7785“). Accordingly:

• Trade union members and employees have their working hours reduced, ceased work, their labor contracts suspended, they are on unpaid leave, and their labor contracts are terminated by the enterprise (having paid trade union fees before 1 April 2023) whose orders are cut or reduced during the period from 1 April 2023 to 31 December 2023, will be supported according to the Decision 7785.
• The deadline to receive the application is 31 January 2024.

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