Tax authorities guide how to calculate income tax on overtime teaching fees
Ms. Nguyen Hoang Linh - accountant of a primary school, reflected some difficulties regarding PIT and VAT in the field of education. According to the opinion of the Base Tax Department of 4 provinces of Tay Ninh, overtime teaching fees of public teachers are taxable PIT income and are taxable at the time of payment. The unit deducts according to regulations when paying, and individuals are responsible for tax finalization annually.
Regarding tax declaration, based on Decree No. 126/2020/ND-CP, eligible units can choose to declare PIT quarterly and apply it stably in the calendar year. The amount of tax payable in the quarter is determined based on the total PIT arising for each month in the quarter, and at the same time, tax finalization is carried out annually. In case employees receive wages for 2 months in the same month (due to payment before the holiday), the tax calculation is carried out based on actual income paid at that time.
For leasing premises for canteens, schools must comply with regulations on management and use of public assets, approved by competent authorities and ensure publicity and transparency. When revenue from leasing arises, schools must issue invoices, fully account for according to the contract value at each payment and fulfill VAT obligations according to current regulations. See more...
The special position of teachers in the current context
Happy schools are the foundation for human education
In recent years, the Ho Chi Minh City education sector has promoted the construction of the "Happy School" model in a humane direction, putting students at the center, focusing on safety, health and comprehensive development. According to the Ho Chi Minh City Department of Education and Training, this is not a emulation movement but a long-term orientation to improve the teaching and learning environment, in which relationships in schools, especially with students, are put first.
A notable change in the 2025-2026 school year is the restriction of using phones during recess at high schools. Many schools such as Thanh Loc High School and Binh Chieu High School recorded that students moved, communicated and participated in collective activities more, the school atmosphere became more lively and cohesive. At the same time, schools strengthened experiential activities and skills, helping students feel that going to school is not only about studying but also an opportunity to develop themselves.
Besides spiritual life, many schools such as Nguyen Van Luong Secondary School and Ten Lo Man High School focus on reducing financial burdens, innovating assessment, reducing score pressure, and strengthening support for disadvantaged students. Sports, cultural and artistic activities, field trips, and close companionship of teachers contribute to creating a friendly learning environment where students are listened to, respected, and comprehensively developed. See more...
