Currently, there are many businesses that authorize personal income tax finalization on behalf of employees, but it is still not clear: which allowances and benefits are subject to Personal Income Tax; which amount is not subject to personal income tax when calculating tax. To answer the above questions, MVA Accountant would like to provide our customers with the following 11 allowances and allowances that are not subject to Personal Income Tax: Related services: » Specializing in investment, trading, and transfer
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1. Monthly allowances, preferential allowances and one-time allowances in accordance with the law on incentives for people with meritorious services.
2. Monthly allowances, one-time allowances for subjects participating in the resistance war, defending the fatherland, performing international missions, and volunteering young people who have completed their tasks.
3. Defense and security allowances; subsidies to the armed forces.
4. Toxic and dangerous allowances for industries, occupations or jobs in the workplace with hazardous and dangerous elements.
5. Attraction allowance, regional allowance.
6. Allowance for unexpected difficulties, allowance for labor accidents, occupational diseases, lump-sum allowance for childbirth or child adoption, maternity benefits, convalescence and rehabilitation after maternity benefits, benefits due to working capacity decrease, lump-sum retirement benefits, monthly survivorship allowances, severance allowances, job loss allowances, unemployment benefits and other benefits as prescribed by law. Labor Code and Law on Social Insurance.
7. Allowances for beneficiaries of social protection as prescribed by law.
8. Service allowance for senior leaders.
9. One-time allowance for individuals when moving to an area with extremely difficult socio-economic conditions, one-time support for officials and civil servants working on sovereignty over seas and islands according to regulations of the Government. law. One-time roaming allowance for foreigners who come to reside in Vietnam, Vietnamese who go to work abroad, and Vietnamese who live abroad long-term to return to Vietnam to work.
10. Allowances for village health workers.
11. Industry-specific allowances
MVA Vietnam – Success Comes From Difference
LK3 – 04, Loc Ninh urban area, TT. Chuc Son, H. Chuong My, City. Hanoi
Email: dungtq.mva@gmail.com
: 024.7109.7766
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