Labour Regulations Update in October 2023

I. Decree No.75/2023/NĐ-CP of The Government on Health Insurance

On 19 October 2023, the Government issued Decree No. 75/2023/NĐ-CP (Decree 75) amending and supplementing a number of Articles of Decree No. 146/2018 /NĐ-CP dated 17 October 2018 of the Government detailing and providing guidance on measures to implement a number of Articles of the Law on Health Insurance.

One of the noticeable amendment and supplement of the Decree 75 is that Health Insurance participants can use the Health Insurance card which has been integrated on the VNeID application instead of using the Health Insurance paper card.

II. Decision No.1560/QD-LĐTBXH of The Ministry of Labor, Invalids and Social Affairs on administrative procedures in the field of Labor

On 17 October 2023, the Ministry of Labor, Invalids and Social Affairs issued Decision No. 1560/QĐ-LĐTBXH (Decision 1560) announcing administrative procedures which was amended, supplemented in Decree No. 70/2023/NĐ-CP dated on 18 September 2023 of the Government amending and supplementing a number of Articles of Decree No. 152/2020/NĐ-CP dated on 30 December 2020 of the Government regulating foreign Employees working in Vietnam and recruitment, managing Vietnamese Employees working for foreign organizations and individuals in Vietnam.

Accordingly, the Ministry of Labor, Invalids and Social Affairs has announced revised and supplemented administrative procedures in the field of employment within the scope of the Ministry’s State management functions as follows:

A. Central level administrative procedures

• Report on explaining the need and change in demand for using foreign Employees.
• Issue work permits to foreign Employees working in Vietnam.
• Re-issue work permits to foreign Employees working in Vietnam.
• Extend work permits for foreign Employees working in Vietnam.
• Confirm that foreign Employees are not subject to a work permit issuance.

B. Provincial level administrative procedures

• Report on explaining the need and change in demand for using foreign Employees.
• Recommend recruiting Vietnamese Employees rather than recruiting foreign Employees.
• Issue work permits to foreign Employees working in Vietnam.
• Re-issue work permits to foreign Employees working in Vietnam.
• Extend work permits for foreign Employees working in Vietnam.
• Confirm that foreign Employees are not subject to a work permit issuance.

III. Official Letter No.4758/TCT-DNNCN of The General Department of Taxation on Tax relief

On 26 October 2023, the General Department of Taxation issued the Official Letter 4758/TCT-DNNCN (Official Letter 4758) which was responded to the Bac Lieu Province Taxation Department, providing guidance on tax relief.

Accordingly, in case a taxpayer registers dependent who are paternal grandchild, maternal grandchild (still having parents who are in working age and being capable of working and nursing them), they will not be eligible for dependent deduction as prescribed in Point d, Clause 1, Article 9 of Circular No. 111/2013/TT BTC of the Ministry of Finance.

Regarding other dependant that the taxpayer has to directly nurse as prescribed in item d, Clause 1, Article 9 of Circular 111 2013/TT BTC which provides guidance on Personal Income Tax, we recommend that the Client pay special attention to the registration conditions as well as the completeness of the registration documents to ensure compliance with current regulations.

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