Today we will learn about the salary allowances that are not subject to personal income tax.

Everyone who goes to work is entitles to receives salary, in addition to salary, we are also entitled to receive allowances of a salarys and remunerations.

Everyone knows that receiving salary and receiving allowances from salaries and bonuses, they must pay taxes after deducting for themselves eleven million and for their dependents four million fourteen million a month. But not everyone has any personal income tax-free salary allowances. Especially, the salary accountants also need to know to calculate the correctness and adequacy for the employees in their businesses.

If the details of allowances do not include personal income tax, there are forty-five types of allowances, which can be classified into three main categories: Group of expenditures directly from the state budget; Group of expenditures from state agencies and unions and Group of expenditures directly from enterprises to employees.

Today we would like to introduce to you 12 allowances paid directly from the businesses to employees who are not subject to personal income tax:

The first: Rent, Electricity, Water and Services Attached.

Housing benefits, electricity, water, and associated services for houses built by employers to provide free for employees working in industrial parks.

Housing built by employers in economic zones, areas with difficult socio-economic conditions, areas with extremely difficult socio-economic conditions are provided free of charge for employees working there.

In addition, the housing rent paid by the employer instead of the taxable income in the amount actually paid but not exceeding 15% of the total taxable income arising

Next is the payment such as stationery, expense, telephone. Applies accordance with the level of determining income subject to corporate income tax and clearly specified in the company's regulations

The third: Allowance for meal allowance between two shifts, overtime organized by the employer, or meal rate.

In addition, if spending in cash, it is not included in personal income tax if in accordance with the guidance of the Ministry of Labor, Invalids and Social Affairs, the maximum current spending level does not exceed VND 730,000/ month

The fourth: In-kind dress allowances.

In addition, if spending in cash, it is not necessary to calculate personal income tax with less than five million VND/person/year.

The fifth: The voluntary insurance purchased by the company for employees does not accumulate insurance premiums (such as health insurance, death insurance, accident insurance...)

The sixth: Benefit from Membership fees paid by the business (such as golf membership card, tennis court, cultural and artistic club activity card, sports fitness card, etc.) if the card is used jointly, not in the name of individuals or groups of individuals.

The seventh: Benefits from other servicescatering to individuals in health care, entertainment, aesthetic entertainment... if the payment for the service fee does not specify the name of the individual who is entitled to the general expenses for the collective of employees.

The eighth: The income is of a charitable nature, paid by the enterprise according to the regulations of the company and not more than 01 month of actual average salary in the tax year of the enterprise

The ninth: Benefits in terms of means of servicefrom the residence to the workplace and vice versa according to the regulations of the enterprise

The tenth: Benefits from training to improve the qualifications and workmanship paid by the enterprise in accordance with the professional work or the plan of the employer

The eleventh: Payment on behalf (or payment) of the roundtrip ticket by the employer for foreign laborers working in Vietnam, the Vietnamese laborers working in overseas who are allowed to return home once a year.

The twelveth: The tuition fee for1foreign workers working in Vietnam to study in Vietnam, children of Vietnamese workers who are working abroad at the level from pre-primary to high school shall be paid on behalf of the employer.