Please answer questions related to probation, probation salary according to the latest regulations? - Reader Hoang Quyen
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Is probationary leave paid?
According to regulations, when an employee quits his/her job (regardless of whether he/she quits part-time or not), the employer is responsible for fully paying all amounts related to the employee's benefits, including salary, allowances, etc.
Therefore, regardless of whether the employee takes a leave of absence during the probationary period or not, the employer is responsible for paying the employee for the days he or she has worked according to regulations, the salary is agreed upon by both parties but must be at least 85% of the salary for that job.
How many days notice do you need to quit your job during the probationary period?
Pursuant to Clause 2, Article 27 of the 2019 Labor Code, during the probationary period, each party has the right to cancel the probationary contract or the signed labor contract without prior notice and without compensation.
How much is the probationary salary?
Pursuant to Article 26 of the 2019 Labor Code, the employee's salary during the probationary period is agreed upon by both parties but must be at least 85% of the salary for that job.
Is probationary salary subject to personal income tax?
The probationary salary of the employee is also considered as taxable income. Accordingly, the deduction of personal income tax on the income from the probationary salary of the employee is as follows:
(1) Case 1: Probationary employees sign a probationary contract or a probationary contract with a labor contract of 3 months or more.
In case a probationary employee signs a labor contract for 3 months or more, the personal income tax on the employee's income from the probationary salary will be calculated according to the progressive tax table as prescribed in Article 7 of Circular 111/2013/TT-BTC.
Accordingly, the basis for calculating personal income tax is taxable income and tax rate.
In which, taxable income is determined by taxable income minus the following deductions:
- Family deductions.
- Insurance contributions, voluntary pension funds.
- Charitable, humanitarian and educational contributions.
(2) Case 2: Employees sign a probationary contract or a probationary contract with a labor contract of less than 03 months
In this case, if the employee has a total income of 2 million VND/time or more, the enterprise will deduct tax at a rate of 10% on the income before paying the employee.
However, if the employee only has the above income but the total taxable income after deducting family circumstances is not enough to pay tax, he/she can make a commitment to the employer to avoid tax deduction.
Do I have to pay compensation to the company if I quit my probationary period?
Clause 2, Article 27 of the 2019 Labor Code stipulates that during the probationary period, each party has the right to cancel the probationary contract or signed labor contract without prior notice and without compensation.
Therefore, during the probationary period, the employee has the right to cancel the probationary contract or the signed labor contract without prior notice and without having to compensate the employer. In other words, the employee who quits during the probationary period must compensate the company.
How many months is the maximum probation period?
Pursuant to Article 25 of the 2019 Labor Code, the probationary period is agreed upon by both parties based on the nature and complexity of the job, but the probationary period can only be carried out once for a job and must ensure the following conditions:
- No more than 180 days for the work of a business manager as prescribed by the Law on Enterprises, the Law on Management and Use of State Capital Invested in Production and Business at Enterprises;
- No more than 60 days for jobs with professional titles requiring professional and technical qualifications from college level or higher;
- No more than 30 days for jobs with professional titles requiring intermediate technical or professional qualifications, technical workers, and professional staff;
- No more than 06 working days for other work.
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