The IRS does not allow a household employer to classify a domestic worker as an independent contractor when the employer sets the hours and duties. The nanny tax can be legally avoided by hiring someone through an agency that carries the nanny or employee on its books as an employee. Parents that hire babysitters for their children are also required to pay the nanny tax if they exceed the $2,000 wage threshold for any one sitter. Employers of household workers can offer benefits such as parking, public transportation, college tuition and health insurance as non-taxable compensation.
Vietnam is a member of the ASEAN Free Trade Area (AFTA), the Asia-Pacific Economic Community (APEC) and the ASEAN - Europe Meeting (ASEM); has signed a trade agreement with the United States; and is negotiating for accession to the World Trade Organization (WTO).
Vietnamese Communist Party. Established in 1930 by Ho Chi Minh as an organization for Vietnam's national liberation as a part of the worldwide communist movement. The party changed its name to the Indochinese Communist Party and resurfaced in 1951 as the Vietnamese Worker's Party.