Actual Situation of Salary as the Basis for Paying Social Insurance Premiums of Employees in Enterprises in Vietnam
Journal Title: Journal of Economics, Finance and Management Studies - Year 2023, Vol 6, Issue 08
Abstract
In Vietnam today, the business sector is growing stronger and making an important contribution to the economy. However, in the process of implementing the law on social insurance payment, the compliance level of enterprises with the salary as the basis for payment of social insurance is still low, affecting the legitimate interests of employees and limiting revenue to the social insurance fund. In this article, the author has used a combination of documentary research methods, methods of collecting data from secondary sources, and at the same time used descriptive statistics, synthetic analysis methods and normative research methods to clarify the legal provisions on wages as the basis for payment of social insurance and the actual situation of wages as the basis for payment of social insurance premiums of employees working in various types of enterprises in Vietnam.
Authors and Affiliations
Thi Xuan Huong Le, Thi Thu Ha Bui, Minh Tu Pham
Investigating the Adoption of Green Logistics Practices on Operational Sustainability in Fast-Moving Customer Goods in Lagos State, Nigeria
Statement of Problem: There is a growing debate on sustainability challenges among fast-moving consumer goods firms (FMCG). FMCG firms value efficiency and sustainability. Research shows that FMCG firms are unsustainabl...
Determinants Of Capital Structure In Manufacturing Companies In Emerging Stock Market
This study aims to examine and obtain empirical evidence that business risk, profitability, tangibility, firm size, liquidity, and asset growth rate, affect the capital structure of manufacturing companies listed on the...
The Effects of Information Systems and the Utilization of Information Technology on the Quality of Financial Reports with Internal Control as Moderation
This research aims to analyze and obtain empirical evidence of the influence of information systems, utilization of information technology, and internal controls on the quality of financial reports. This study is quantit...
An Investigation into the Causes of Tax Evasion and Avoidance by Small and Medium Enterprises (SMEs) and Their Effect on the Zambian Economy in Chililabombwe District
This study was purposed to investigate the causes of tax evasion and avoidance and its effect on the Zambian economy in Chililabombwe District of the Copperbelt Province. It had two-fold objectives: to examine the causes...
Propose Research Models and Hypotheses on the Impact of Current Ratio, Return on Assets, Total Assets Turn Over, Leverage Index, Total Accrual on Total Assets to Dividend Payout Ratio for Manufacturing Enterprises
The dividend payout ratio is an important criterion for investors to evaluate the performance of a business. However, determining the level and rate of dividend payment has a great influence on the development strategy a...