According to Point g, Clause 2, Article 2 of Circular 111/2013/TT-BTC (amended and supplemented in Circular 92/2015/TT-BTC), income from wages is not included in taxable income for the following items:
(1) The employer's support for examination and treatment of serious diseases for the employee and the employee's relatives.
- Relatives of employees in this case include: biological children, legally adopted children, children outside the animal cost, stepchildren of the wife or husband; wife or husband; biological father, biological mother; father-in-law, mother-in-law (or father-in-law, mother-in-law); stepfather, stepmother; adoptive father, legal adoptive mother.
- The support level not included in taxable income is the actual amount paid according to the hospital fee payment certificate but not exceeding the hospital fee payment of the employee and the employee's relatives after deducting the payment amount from the insurance organization.
- Employers who pay support are responsible for: keeping a certified copy of the hospital fee payment certificate from the employer (in case the employee and the employee's relatives pay the remaining payment after the insurance organization pays directly to the medical examination and treatment facility) or a certified copy of the hospital fee payment certificate from the employer; a certified copy of the health insurance payment document of the employer (in case the employee and the employee's relatives pay all hospital fees, an insurance organization pays insurance for the employee and the employee's relatives) along with the certificate of payment of support for the employee and the employee's relatives with serious illnesses.
(2) The amount of money received is according to regulations on the use of means of transport in State agencies, public service units, Party organizations, and unions.
(3) The amount of money received is according to the public housing regime according to the provisions of law.
(4) Subjects received in addition to salary and wages for participating in giving opinions, appraising and reviewing legal documents, Resolutions, and political reports; participating in inspection and supervision teams; receiving voters and citizens; costumes and other work related to directly serving the activities of the National Assembly Office, Ethnic Council and National Assembly Committees, National Assembly Delegations; Central Office and Party Committees; Office of the City Party Committee, Provincial Party Committee and Committees of the City Party Committee and Provincial Party Committee.
(5) The meal allowance for midships and lunch is organized by the employer for midships and lunch for employees in the form of direct cooking, buying meals, and issuing meals.
In case the employer does not organize mid-shift meals or lunch but pays the employee, it will not be included in the taxable income of the individual if the payment level is in accordance with the instructions of the Ministry of Labor, War Invalids and Social Affairs. In case the expenditure level is higher than the guidance of the Ministry of Labor, War Invalids and Social Affairs, the excess expenditure level must be included in the taxable income of individuals.
Specific spending levels applied to State-owned enterprises and organizations and units under administrative agencies, Party organizations, and Associations do not exceed the guidance of the Ministry of Labor, War Invalids and Social Affairs. For non-state enterprises and other organizations, the expenditure level is decided by the head of the unit in agreement with the union chairman, but not exceeding the level applicable to state-owned enterprises.
(6) The amount of money for purchasing round-trip air tickets is paid by the employer (or paid) to foreign workers working in Vietnam and Vietnamese workers working abroad by permission once a year.
The basis for determining the amount of money to buy air tickets as labor contracts and the amount of money to pay for air tickets from Vietnam to the country of a foreigner with nationality or the country where the foreigner's family lives and vice versa; the amount of money to pay for air tickets from the country where the Vietnamese person is working to Vietnam and vice versa.
(7) Tuition fees for children of foreign workers working in Vietnam studying in Vietnam, children of Vietnamese workers working abroad studying abroad according to the preschool to high school tuition level paid by the employer.
8. Personal income received from Associations and sponsoring organizations must not be included in personal income tax if the individual receiving the sponsorship is a member of the Association or an organization; the sponsorship fund is used from State funding or managed by the State according to State regulations; the composition of literary and artistic works, scientific research works... performing State political tasks or according to the activity program in accordance with the Charter of the Association or that organization.
9. Payments paid by employers to serve the mobilization and rotation of foreign workers working in Vietnam according to the provisions of labor contracts, complying with standard labor schedules according to international practices of some industries such as oil and gas and mining.
The basis for determination is the labor contract and the payment for air tickets from Vietnam to the country where foreigners reside and vice versa.
(10) The amount of money received by organizations and individuals paid for income for funerals and holidays to themselves and their families of employees according to the general regulations of organizations and individuals paying income and in accordance with the level of determination of income subject to corporate income tax according to the documents guiding the implementation of the Law on Corporate Income Tax 2025.
