POLICY OF THE INCOME PAYMENT FOR TEACHERS

THE MINIMUM PAYMENT THRESHOLD

Updated on: July 16, 2025

Vietnamese teachers: 2,000,000 VND (2 million Vietnamese Dong) (NET)
Filipino, Native teachers: 400 USD (Four Hundred US Dollars)
Thai teachers: 8000 Thai Baht (Eight thousand Thai Baht)
Indonesian teachers: 3,500,000 Rupiah (Three million five hundred thousand Indonesian Rupiah)
Other teachers: 300 USD (Three hundred US Dollars)

POLICY OF THE PERSONAL INCOME TAX

Updated on: 12 July 2022

Scope: Applies to individuals who are teachers and/or collaborators who have signed a cooperation contract with Kyna English.

I. What is Personal Income Tax (PIT)?

PIT is the amount of tax that an individual has to pay on the income generated when collaborating with Kyna English and is remitted to the Taxation Office of the country paying the income.

In Vietnam, Kyna English is responsible for withholding PIT from the individual's total income to submit to the Tax Authority in Vietnam. (As stipulated in Article 28 of Decree 65/2013/ND-CP by the Vietnamese Government issued on June 27, 2013.)

II. Personal income tax rate Kyna English makes withholding for Individuals residing and Non-residents in Vietnam

Tax type	Personal income tax rate Kyna English withhold
Tax type	Total income in month less than 2,000,000 VND	Total income in month from 2,000,000 VND
Resident	0	10%
Non-resident	20%

(As stipulated in Clause 1, Article 18 and Point i, Clause 1, Article 25 of Circular 111/2013/TT-BTC issued by the Ministry of Finance dated August 15, 2013)

III. How to Calculate Personal Income Tax in Vietnam

PIT amount = Total income x PIT rate

Example: During the month, the teacher generates a total income of $2000 USD. The teacher is an individual who does not reside in Vietnam. So:

Teacher's PIT = 2000 x 20% = US$400.
Kyna English will pay instructors: US$1600.
Kyna English will pay PIT to the Tax Authority: US$400.

IV. Guide to confirm residency status of individual in Vietnam

1. Resident individual:

1. A resident is a person who meets one of the following conditions:

Condition 1: Being a Vietnamese citizen, living and having a household registration in Vietnam.
Documents to be provided to Kyna English: A notarized copy of the National Identity Card/Citizen ID.
Condition 2: Being present in Vietnamese territory for 183 days or more in a calendar year or for 12 consecutive months from the first day of presence in Vietnam, in which the arrival and departure dates are counted as one (01) day. The date of arrival and departure is based on the certification of the immigration authority on the passport (or travel document) of the individual upon arrival and departure from Vietnam. In case of entry and exit on the same day, it will be counted as one day of residence.
Documents to provide for Kyna English: a notarized copy of your passport that can prove the period of presence in Vietnam.
Condition 3: Having a regular place of residence in Vietnam.
Documents to provide to Kyna English: A notarized copy of the Permanent Residence Card or Temporary Residence Card.

2. Non-resident:

Are individuals who do not meet the conditions of being a resident in item 1 above.

(As stipulated in Clauses 1 and 2, Article 1 of Circular 111/2013/TT-BTC (amended by Circular 119/2014/TT-BTC, Circular 151/2014/TT-BTC, Circular 92/2015/TT) -BTC, Circular 25/2018/TT-BTC))