The allowances and subsidies not subject to personal income tax are stipulated in Point b, Clause 2, Article 2 of Circular 111/2013/TT-BTC (amended and supplemented in Circular 92/2015/TT-BTC) including:
- Monthly allowances, preferential allowances and one-time allowances according to the provisions of the law on preferential treatment for meritorious people.
- Monthly allowances, one-time allowances for subjects participating in resistance, national defense, international missions, and youth volunteers who have completed their missions.
- National defense and security allowances; allowances for armed forces.
- Toxic and dangerous allowances for industries, occupations or workplaces with toxic and dangerous factors.
- Attraction allowances, regional allowances.
- Emergency allowance for difficulty, occupational accident and disease allowance, one-time allowance when giving birth or adopting a child, maternity allowance, after-maternity health care allowance, allowance for reduced working capacity, one-time retirement allowance, monthly death allowance, severance allowance, unemployment allowance, unemployment allowance and other allowances according to the provisions of the Labor Code and the Law on Social Insurance.
- Allowances for social protection beneficiaries according to the provisions of law.
- Service allowances for senior leaders.
- One-time allowance for individuals when transferring to work in areas with particularly difficult socio-economic conditions, one-time support for civil servants working on island sovereignty according to the provisions of law. One-time relocation allowance for foreigners residing in Vietnam, Vietnamese people working abroad, Vietnamese people residing abroad for a long time to work in Vietnam.
- Allowances for medical staff in villages and hamlets.
- Specific allowances for the profession.
