Do I have to pay tax on the "Emulation Fighter" bonus?

    Thanh Vân |

    Emulation titles not only recognize achievements but also come with bonuses. So are these bonuses subject to personal income tax?

    How many emulation titles are there now?

    Emulation titles are recognition, praise and encouragement for individuals, groups and households with outstanding achievements in the emulation movement. Currently, emulation titles include:

    For individuals:

    "National emulation fighter".

    Emulation fighter at the level of ministry, department, branch, province.

    "Grassroots competition fighter".

    "Advanced worker", "Advanced soldier".

    For groups:

    "Government Emulation Flag".

    Emulation flags at the ministerial, department, branch and provincial levels.

    "Excellent labor collective", "Victory unit".

    "Advanced labor collective", "Advanced unit".

    Typical commune, ward, town.

    Cultural village and residential group.

    For households:

    "Cultural family".

    (Pursuant to Clause 2, Article 3, Article 6, Article 19, Article 20 of the Law on Emulation and Commendation 2022)

    Are competition title bonuses subject to personal income tax?

    According to Point e, Clause 2, Article 2 of Circular 111/2013/TT-BTC, bonuses in cash or in kind in any form are subject to personal income tax (PIT). However, bonuses associated with emulation titles awarded by the State are not subject to PIT, including:

    Bonuses accompanying emulation titles such as "National Emulation Fighter", "Emulation Fighter at the level of Ministries, Departments, Branches, Provinces, and Cities", "Emulation Fighter at the grassroots level", "Advanced Worker", "Advanced Fighter".

    Bonuses accompanying awards given by the State.

    Bonuses with Ho Chi Minh Prize, State Prize.

    Bonuses awarded by political and social organizations according to regulations.

    Bonuses for national and international awards recognized by the Vietnamese State.

    Bonuses for technical improvements, inventions and discoveries recognized by competent State agencies.

    Reward for detecting and reporting violations of the law.

    Thus, bonuses associated with individual emulation titles such as "National Emulation Fighter", "Basic Emulation Fighter", or "Advanced Worker" will not be subject to personal income tax.

    What is the current individual competition title bonus level?

    The emulation title bonus is calculated based on the current basic salary (VND 2.34 million). According to Decree 98/2023/ND-CP:

    Thanh Vân
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