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.
