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

Keywords

Related Articles

Consumer Preferences for Packaged Chili Brand Bu Rudy (Case Study at Pusat Oleh-Oleh Bu Rudy in Surabaya City)

Fluctuating chili prices in Indonesia provide business opportunities for derivative products such as packaged chili sauce. In Surabaya City, the competition in the packaged chili sauce market is intense, including the "B...

Evaluation of Sleeping Stocks in Financial Sector Companies in Indonesia

This study aims to evaluate the background of the occurrence of sleeping stocks in terms of the number of outstanding shares, stock prices, market capitalization, and return on equity. The population of this study is fin...

Tourists’ Decision Making in Choosing Destination Place

Recently, the tourism industry is one of the largest industries and a services sector with the most rapid growth rates in the world. The purpose of this research is to understand what factors determine tourists when choo...

Determining a System of Performance Analysis Criteria by Tourism Sectors for Tourism Enterprises

Tourism is a general business with operations related to accommodation, food and beverage, travel, and entertainment industries. The performance measurement for each tourism sector is different. To define a system of in...

Effect of Financial Performance Ratio and Good Corporate Governance on Tax Avoidance with Fiscal Loss Compensation as Moderating Variable (Manufacturing Companies Listed on Indonesia Stock Exchange Period 2017-2021)

Financial performance ratios such as profitability, leverage, and company size alongside good corporate governance organs, like the audit committee and board of commissioners, are the key factors under scrutiny in this t...

Download PDF file
  • EP ID EP727267
  • DOI 10.47191/jefms/v6-i8-05
  • Views 13
  • Downloads 0

How To Cite

Thi Xuan Huong Le, Thi Thu Ha Bui, Minh Tu Pham (2023). Actual Situation of Salary as the Basis for Paying Social Insurance Premiums of Employees in Enterprises in Vietnam. Journal of Economics, Finance and Management Studies, 6(08), -. https://europub.co.uk/articles/-A-727267