Best Law Firm in Hanoi: Allowances without Personal Income Tax

No.

Allowances, Benefits without Personal Income Tax

1

Monthly benefits, lump-sum benefits and allowances according to regulations of law on incentives for contributors

2

Monthly allowances and lump-sump allowances for the persons that participate in the resistance movements, national defense, fulfillment of international tasks, and discharged volunteers

3

Benefits for national defense and security; subsidies for the armed forces

4

Benefits for dangerous or harmful works

5

Benefits to attract employees in disadvantaged areas

6

Benefits for employees in disadvantaged areas.

7

Irregular allowances for difficulties

8

Occupational accident benefits, occupational illness benefits

9

Irregular allowances for difficulties, occupational accident benefits, occupational illness benefits, lump-sum allowances for childbirth or adoption, maternity leave benefits, post-maternity recovery benefits

10

Benefits for reduction in work ability, lump-sum pension, monthly widow’s pension

11

Severance pay, redundancy pay

12

Unemployment benefits

13

Benefits for beneficiaries of social security

14

Benefits for senior officers

15

Lump-sum benefits for the persons reassigned to the areas facing extreme economic and social difficulties, lump-sum supports for officers working for sovereignty over sea and islands as prescribed by law

16

Lump-sum moving allowances for foreigners that move and reside in Vietnam and Vietnamese people that go to work abroad

17

Benefits for medical employees in villages

18

Occupational benefits

19

Money amount from optional insurance without accrual of premiums are insurance products such as: health insurance, death insurance (except for death insurance with refund policy), etc. from which policyholders do not receive the accrued amount of premiums apart from the insurance payout or indemnities paid by the insurer under insurance policies

20

Membership fees and other expenditure on services serving individuals such as: healthcare, entertainments, sports, recreation …if the card specifies the user or group of users. If the card is shared without specific users, the fees are not included in taxable incomes

Expenditures on other services individuals such as: healthcare, entertainments, sports, recreation, etc. - if the names of the recipients are specified. If the recipient is the collective of employees, not any specific person, it is not included in taxable income

21

Flat expenditures on stationery, business trips, phone calls, costumes … for the officials and employees in public service agencies, communist party’s agencies, associations

22

Flat expenditures on stationery, business trips, phone calls, costumes … for the employees working in businesses and representative offices

23

Flat expenditures on stationery, business trips, phone calls, costumes … for the employees in international organizations and representative offices of foreign organizations

24

The expenditure on shuttling employees is not included in taxable incomes earned by employees; if the person is shuttled personally, it shall be included in the taxable incomes earned by the shuttled person

25

The payments for refresher courses for employees, which suit their professions or accords with plans of the employer

26

Prize money associated with the titles awarded by the State, including the prize money associated with honorary titles

27

Prize money associated with the awards

28

Prize money associated with the titles awarded by the State

29

Prize money associated with the awards presented by associations and organizations belonging to central and local political organizations, socio-political organizations, social organizations, social organizations that conforms with there charters and the Law on Emulation and commendation

30

Prize money associated with the Ho Chi Minh Prize and National Prize

31

Prize money associated with medals or badges

32

Prize money associated with certificates of merit

33

Prize money associated with national prizes and international prizes recognized by Vietnam

34

Rewards for technical innovations and inventions recognized by competent authorities

35

Rewards for reporting violations of law to competent authorities

36

Supports provided by the employer for medical examination and treatment of fatal diseases suffered by employees and their families;

Family of the employee in this case include: children, legitimate adopted children, illegitimate children, stepchildren, spouse, parents, parents-in-law; stepparents, legitimate adoptive parents

37

The amount received according to regulations on using vehicles of state agencies, public service agencies, communist party’s organizations, and associations

38

The amount received according to the regulations on public housing

39

Other payments received, apart from wages, for participation in consultation, appraisal, and inspection of legislative documents, Resolutions, political reports, inspectorates, serving votes, citizens; for costumes and other tasks directly serving the operation of the Office of the National Assembly, the Ethnic Communities Council, committees of the National Assembly, the delegations of the National Assembly, the Central Office, the departments of the Communist Party, City/Province Committees and their departments.

40

Payment for mid-shift meals, lunch of employees provided by employers that provide mid-shift meals, lunch for their employees in the form of cooking, buying catering services, giving luncheon vouchers.

41

The payment for round-trip air tickets made by the employer for foreign employees in Vietnam or Vietnamese employees overseas to go home once a year.

42

The tuition fees for children of foreign employees in Vietnam to study in Vietnam, for children of Vietnamese employees overseas to study overseas from preschool to high school, which is paid by the employer on their behalf.

43

The amounts received from sponsors are not included in the taxable income if the sponsorship beneficiary is a member of the sponsoring organization; the sponsorship is funded by government budget or managed in accordance with regulations of the State; from composting literary and artistic works, scientific research, accomplishment of political objectives of the State, or other activities that conforms with their charters.

44

The payments paid by the employer for dispatching, reassigning foreign employees in Vietnam in accordance with labor contracts and international work schedules of some industries such as petroleum, mineral extraction.

45

The amounts given by the income payer for employees’ family affairs shall comply with rules and regulations of the income payer and the guidance on determination of income subject to corporate income tax of instructional documents of the Law on Corporate income tax”