Income from wages of employees subject to personal income tax
Below are the income from wages subject to personal income tax that employees need to pay attention to.
According to the provisions of Clause 2, Article 3 of the Law on Personal Income Tax 2007, amended by Clause 1, Article 1 of the Law on Personal Income Tax amended in 2012, salary income subject to personal income tax includes:
- Salary and items of salary nature;
- Allowances and subsidies, except for:
+ Allowances and subsidies according to the provisions of law on preferential treatment for meritorious people;
+ National defense and security allowances;
+ Toxic and dangerous allowances for sectors, occupations or jobs at work with toxic and dangerous factors;
+ Attraction allowances, regional allowances according to the provisions of law;
+ Emergency allowance for difficulties, occupational accident and disease allowance, one-time allowance when giving birth or adopting a child, allowance for reduced working capacity, one-time pension, monthly death allowance and other allowances according to the provisions of the law on social insurance;
+ severance pay, unemployment benefits according to the provisions of the Labor Code;
+ Social protection allowance;
+ Other allowances and subsidies not having a salary nature as prescribed by the Government.
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