Education 24h: Personal income tax includes tutoring fees in schools

Do teachers who teach extra classes in schools earn 35 million VND/year have to pay taxes?

The amount of tutoring fees in schools of public teachers, even when the source of payment is from parents' contributions, is still determined as personal income taxable income. According to the provisions of Circular 111/2013/TT-BTC of the Ministry of Finance, remuneration from teaching activities is considered income from salaries and wages, so it must be declared and taxed according to regulations.

Vinh City Tax Department said that tutoring fees in schools are considered remuneration from teaching activities according to regulations on tutoring and extra classes previously in Circular 17/2012/TT-BGDDT of the Ministry of Education and Training (now replaced by Circular 29/2024/TT-BGDDT). Therefore, if teachers receive tutoring fees, this income will be added to the total taxable income when calculating personal income tax.

Regarding the method of calculating overtime hours, the Ministry of Education and Training said that the remuneration is calculated based on salary according to job position and allowances that teachers are receiving. Each overtime hour is calculated as 1.5 times the salary of a normal teaching hour, the total number of overtime hours in a school year does not exceed 200 hours, except in cases of teacher shortage and must be reported by the school to competent authorities. See more...

Parents stand side by side with their children in the journey of choosing majors and schools

Lao Cai recognizes exam results for more than 1,100 education officials

According to the decision, Lao Cai province has 1,141 candidates admitted in the civil servant recruitment exam for education and training.

Of which, 259 candidates were admitted to preschool level, 313 candidates to elementary school level, 364 candidates to secondary school level and 205 candidates to high school level.

The recruitment period aims to meet the demand for job positions associated with professional titles in the education sector in the area. See more...