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KoreanALLOWANCE AND SUBSIDIES DO NOT CALCULATE AS INCOME TAXABLE
Allowances and subsidies do not calculate as income taxable according to the instruction in Point b, Clause 2, Article 2 of Circular 111/2013/TT-BTC dated August 15, 2013.
- Monthly preferential subsidies and allowances and lump-sum subsidies prescribed by the law on preferential treatment of persons with meritorious services.
- Monthly and lump-sum subsidies for persons participating in resistance wars or fatherland protection or performing international duties, or volunteer youth having fulfilled their tasks.
- Defense or security allowances; subsidies for armed forces.
- Hazard or danger allowances for persons working in sectors, occupations or jobs at places where exist hazardous or dangerous elements.
- Staff attraction allowances and region-based allowances.
- Subsidies for sudden difficulties, labor accidents or occupational diseases, lump-sum maternity or child adoption subsidies, maternity and postpartum rehabilitation benefits, subsidies for working capacity reduction, lump-sum pension subsidies, monthly survivor allowances, severance, job loss or unemployment subsidies and other subsidies as prescribed by the Labor Code and the Social Insurance Law.
- Subsidies for social protection beneficiaries as prescribed by law.
- Service allowances for senior leaders.
- Lump-sum subsidies for persons moving to work in areas with extremely difficult socio-economic conditions, lump-sum supports for cadres and civil servants engaged in sea and island sovereignty work as prescribed by law. Lump-sum expatriation subsidies for foreigners residing in Vietnam and Vietnamese working abroad.
- Allowances for village health workers.
- Allowances for particular occupations.
Note: Allowances and subsidies mentioned above which are not accounted as taxable incomes must be prescribed by competent state agencies.
- In case such allowances and subsidies are applied to the state sector, other economic sectors and business establishments may base themselves on the list of allowances and subsidies and allowance and subsidy levels guided for the state sector to calculate reduction.
- If allowances and subsidies received by employees are higher than the allowance and subsidy levels guided above, the excessively received amounts shall be accounted as taxable incomes.
- Particularly for lump-sum expatriation subsidies for foreigners residing in Vietnam and Vietnamese working abroad, reductions shall be made in accordance with the levels stated in labor contracts or collective labor accords.
