Why are Binh Thuan Club players owed wages?

Mr. Le Ba Hung - Director of the Training, Coaching and Competition Center, said: According to the list, 17 athletes have been transferred to the treasury, but only 7 athletes have been resolved. The accountant also said that 8 more athletes have been resolved today, the rest will continue. The delay in salary and benefits stems from changes in tax declaration. Because athletes who sign contracts with high salaries are subject to adjustments in personal income tax regulations. As for food expenses, they have all been transferred in advance at the beginning of the month, and shoe expenses according to the regulations of the Department of Finance must go through bidding and appraisal steps in accordance with regulations. The Center reports to the leaders of the Department and the Provincial People's Committee.

Previously, the Provincial Sports Training, Coaching and Competition Center signed contracts with coaches and athletes participating in training and competing in the 2023 National First Division Football Tournament from January 1, 2023 to August 31, 2023. According to regulations, some coaches and athletes of the Football Team are required to pay personal income tax according to the provisions of the Personal Income Tax Law No. 04/2007/QH12 dated November 21, 2007.

Because the Provincial Sports Training and Competition Center cannot manage coaches and athletes with passive income elsewhere, whether they have registered for personal deductions and family deductions elsewhere or not, the unit has collected taxes from coaches and athletes to ensure full implementation of personal income tax obligations as prescribed. For example, athlete NQH signed a contract from January 1, 2023 to August 31, 2023 with a salary of VND 12,000,000/month (Twelve million VND). In May 2023, the unit paid salary and collected personal income tax according to the progressive tax table. The salary received by athlete NQH in May 2023 was 10,950,000 VND (Ten million, nine hundred and fifty thousand VND) and the personal income tax paid was 1,050,000 VND (One million and fifty thousand VND) (with a remittance receipt after deducting personal income tax). However, the athlete did not agree with the above tax calculation method.

In case Coach NMD signs a contract from January 1, 2023 to August 31, 2023 with a salary of 30,000,000 VND/month (Thirty million VND). The Coach requests a personal deduction of 11,000,000 VND (Eleven million VND), a deduction for supporting 01 relative of 4,400,000 VND (Four million, four hundred thousand VND). However, the unit does not agree because the unit cannot manage individuals with passive income elsewhere, whether they have registered for personal deduction and family deduction elsewhere or not. The unit requests to pay salary and collect personal income tax according to the progressive tax table, the salary that Coach NMD receives in the month is 25,650,000 VND (Twenty-five million six hundred and fifty thousand VND) and pay personal income tax is 4,350,000 VND (Four million three hundred and fifty thousand VND). The coach does not agree with the tax calculation method requested by the unit.

Ms. Nguyen Thi Thuy Duyen, accountant of the Provincial Sports Training and Competition Center, said: According to regulations, coaches and athletes are required to pay personal income tax. Because they have not paid, the treasury has not allowed them to pay their salaries and the parties have not agreed on the tax payment percentage. The unit has sent a document to the Provincial Tax Department and only received a response on Monday morning this week, so it is delayed. Currently, the salaries of 17 athletes have been transferred to the Treasury. By the end of today, 15 cases will be resolved, and the rest will continue to be implemented. Regarding shoes, bidding must be carried out according to regulations. Bonuses are paid from socialized sources, but this year there are many sports events, so there are many difficulties.

Many times, the Department's leaders and the Center's leaders worked with the team to share about the difficulties they were facing.

The Tax Department also commented: If the Center signs a labor contract for 3 months or more with an individual who is an athlete or coach, the Center shall deduct personal income tax according to the Progressive Table before paying income from salaries and wages to the individual employee (including cases where the individual signs a labor contract for 3 months or more in many places) according to the provisions of Point b, Clause 1, Article 25 of Circular No. 111/2013/TT-BTC. The amount of personal income tax to be deducted for income from salaries and wages of individuals shall be implemented according to the provisions of Articles 7 and 8 of Circular No. 111/2013/TT-BTC.

Because of the strict constraints from the Binh Thuan Provincial Tax Department, the Binh Thuan Provincial Sports Training, Coaching and Competition Center must base on reality, learn about the developments at the unit and study relevant current legal documents to comply with regulations.

Ms. Nguyen Thi Thuy Duyen affirmed: For athletes whose salaries are below the personal income tax threshold (from 11 million VND or less, they will still receive their full salary). For athletes whose salaries are above 11 million VND, due to the lack of agreement on how to calculate personal income tax, accountants must write a document requesting guidance from the Tax Department, which leads to delays for some individuals.

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