Is xoilac tv trực tiếp bóng đá hôm nay mid-shift meal allowance subject to personal income tax in Vietnam?
Is xoilac tv trực tiếp bóng đá hôm nay mid-shift meal allowance subject to personal income tax in Vietnam?
Pursuant to point g.5, clause g, section 2, Article 2 ofCircular 111/2013/TT-BTCstipulating as follows:
Taxable Income Items
Pursuant to Article 3 of xoilac tv trực tiếp bóng đá hôm nay Personal Income Tax Law and Article 3 of Decree No. 65/2013/ND-CP, taxable personal income includes:
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2. Income from wages and salaries
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g.5) Mid-shift meal expenses, lunch organized by xoilac tv trực tiếp bóng đá hôm nay employer for employees in forms such as direct cooking, buying meals, providing meal vouchers.
In cases where xoilac tv trực tiếp bóng đá hôm nay employer does not organize mid-shift or lunch meals but provides money to employees, it is not counted towards xoilac tv trực tiếp bóng đá hôm nay taxable income of xoilac tv trực tiếp bóng đá hôm nay individual if xoilac tv trực tiếp bóng đá hôm nay expense complies with xoilac tv trực tiếp bóng đá hôm nay guidance of xoilac tv trực tiếp bóng đá hôm nay Ministry of Labor, Invalids and Social Affairs. If xoilac tv trực tiếp bóng đá hôm nay amount exceeds xoilac tv trực tiếp bóng đá hôm nay guidance of xoilac tv trực tiếp bóng đá hôm nay Ministry of Labor, Invalids and Social Affairs, xoilac tv trực tiếp bóng đá hôm nay excess amount must be included in xoilac tv trực tiếp bóng đá hôm nay individual’s taxable income.
xoilac tv trực tiếp bóng đá hôm nay specific amount applied to state-owned enterprises and organizations under administrative agencies, xoilac tv trực tiếp bóng đá hôm nay Communist Party, unions, and associations shall not exceed xoilac tv trực tiếp bóng đá hôm nay guidance of xoilac tv trực tiếp bóng đá hôm nay Ministry of Labor, Invalids and Social Affairs. For non-state enterprises and other organizations, xoilac tv trực tiếp bóng đá hôm nay amount is determined by xoilac tv trực tiếp bóng đá hôm nay head of xoilac tv trực tiếp bóng đá hôm nay unit in agreement with xoilac tv trực tiếp bóng đá hôm nay union president but shall not exceed xoilac tv trực tiếp bóng đá hôm nay amount applied to state-owned enterprises.
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Therefore, according to xoilac tv trực tiếp bóng đá hôm nay regulations mentioned above, xoilac tv trực tiếp bóng đá hôm nay mid-shift meal allowance, when organized by xoilac tv trực tiếp bóng đá hôm nay employer for xoilac tv trực tiếp bóng đá hôm nay employee in forms such as direct cooking, buying meals, or providing meal vouchers, is not counted toward taxable personal income.
Furthermore, if xoilac tv trực tiếp bóng đá hôm nay employer does not organize mid-shift meals but provides money to xoilac tv trực tiếp bóng đá hôm nay employee, it is not counted toward xoilac tv trực tiếp bóng đá hôm nay individual's taxable income if xoilac tv trực tiếp bóng đá hôm nay expense complies with xoilac tv trực tiếp bóng đá hôm nay guidance of xoilac tv trực tiếp bóng đá hôm nay Ministry of Labor, Invalids and Social Affairs. If xoilac tv trực tiếp bóng đá hôm nay amount exceeds, xoilac tv trực tiếp bóng đá hôm nay excess must be included in xoilac tv trực tiếp bóng đá hôm nay individual’s taxable income.
Is xoilac tv trực tiếp bóng đá hôm nay mid-shift meal allowance subject to personal income tax in Vietnam? (Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
Is xoilac tv trực tiếp bóng đá hôm nay mid-shift meal allowance subject to social insurance in Vietnam?
According to clause 3, Article 30 ofCircular 59/2015/TT-BLDTBXHas amended by clause 26, Article 1 ofCircular 06/2021/TT-BLDTBXHon xoilac tv trực tiếp bóng đá hôm nay monthly salary for compulsory social insurance contributions as follows:
Monthly Salary for Compulsory Social Insurance Contributions
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3. xoilac tv trực tiếp bóng đá hôm nay monthly salary for compulsory social insurance contributions does not include policies and other benefits such as bonuses as stipulated in Article 104 of xoilac tv trực tiếp bóng đá hôm nay Labor Code, initiative bonuses; mid-shift meals; allowances for fuel, phone, travel, housing, child care, and small child upbringing; support when xoilac tv trực tiếp bóng đá hôm nay employee has a family member died, a family member marries, xoilac tv trực tiếp bóng đá hôm nay employee's birthday, allowances for employees in difficult circumstances due to a work accident, occupational diseases, and other allowances and allowances separately stated in xoilac tv trực tiếp bóng đá hôm nay labor contract specified in point c2, clause c, section 5, Article 3 of Circular No. 10/2020/TT-BLDTBXH..”
Thus, based on xoilac tv trực tiếp bóng đá hôm nay regulations, xoilac tv trực tiếp bóng đá hôm nay mid-shift meal allowance will not be included in xoilac tv trực tiếp bóng đá hôm nay monthly salary for social insurance contributions.
What is xoilac tv trực tiếp bóng đá hôm nay maximum amount of themid-shift meal allowance provided by employers in Vietnam?
Based on clause 4, Article 22 ofCircular 26/2016/TT-BLDTBXHguiding xoilac tv trực tiếp bóng đá hôm nay management of labor, salary, and bonuses for employees in a single-member limited liability company with 100% charter capital held by xoilac tv trực tiếp bóng đá hôm nay State:
Effectivity
1. This Circular takes effect from October 15, 2016. Policies stipulated in this Circular are applied from January 1, 2016.
2. Circular No. 18/2013/TT-BLDTBXH dated September 9, 2013, of xoilac tv trực tiếp bóng đá hôm nay Ministry of Labor, Invalids and Social Affairs on guiding xoilac tv trực tiếp bóng đá hôm nay management of labor, salary, and bonuses for employees in single-member limited liability companies wholly owned by xoilac tv trực tiếp bóng đá hôm nay State shall cease effect as of xoilac tv trực tiếp bóng đá hôm nay effective date of this Circular.
3. Companies that have approved xoilac tv trực tiếp bóng đá hôm nay planned salary fund for 2016 before this Circular takes effect must review xoilac tv trực tiếp bóng đá hôm nay determination of xoilac tv trực tiếp bóng đá hôm nay planned salary fund for 2016 as a basis to determine xoilac tv trực tiếp bóng đá hôm nay actual salary fund for 2016 according to xoilac tv trực tiếp bóng đá hôm nay provisions of this Circular.
4. Companies shall implement mid-shift meal expenses for employees not exceeding 730,000 VND/person/month. xoilac tv trực tiếp bóng đá hôm nay mid-shift meal policies shall be implemented following Circular No. 22/2008/TT-BLDTBXH dated October 15, 2008, of xoilac tv trực tiếp bóng đá hôm nay Ministry of Labor, Invalids and Social Affairs guiding xoilac tv trực tiếp bóng đá hôm nay implementation of mid-shift meal policies in state companies.
5. xoilac tv trực tiếp bóng đá hôm nay Parent Company - Military Telecommunications Group shall continue to apply xoilac tv trực tiếp bóng đá hôm nay pilot salary management for employees in accordance with xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam’s regulations.
In addition, point g.5, clause g, section 2, Article 2 ofCircular 111/2013/TT-BTCis stipulated as follows:
Taxable Income
According to Article 3 of xoilac tv trực tiếp bóng đá hôm nay Personal Income Tax Law and Article 3 of Decree No. 65/2013/ND-CP, taxable personal income includes:
....
2. Income from salaries and wages
....
g.5) Mid-shift meal or lunch expenses organized by xoilac tv trực tiếp bóng đá hôm nay employer for employees in forms such as direct cooking, buying meals, meal vouchers.
If xoilac tv trực tiếp bóng đá hôm nay employer does not organize mid-shift or lunch meals but provides money to employees, it is not included in xoilac tv trực tiếp bóng đá hôm nay individual’s taxable income if xoilac tv trực tiếp bóng đá hôm nay amount complies with xoilac tv trực tiếp bóng đá hôm nay guidance of xoilac tv trực tiếp bóng đá hôm nay Ministry of Labor, Invalids and Social Affairs. If xoilac tv trực tiếp bóng đá hôm nay amount exceeds xoilac tv trực tiếp bóng đá hôm nay guidance, it must be included in taxable income.
Specific amounts applied to state-owned enterprises and organizations within administrative agencies, xoilac tv trực tiếp bóng đá hôm nay Communist Party, unions, associations must not exceed xoilac tv trực tiếp bóng đá hôm nay guidance of xoilac tv trực tiếp bóng đá hôm nay Ministry of Labor, Invalids and Social Affairs. For non-state enterprises and other organizations, xoilac tv trực tiếp bóng đá hôm nay amount is decided by xoilac tv trực tiếp bóng đá hôm nay unit head in agreement with xoilac tv trực tiếp bóng đá hôm nay union president but must not exceed xoilac tv trực tiếp bóng đá hôm nay amount applied to state-owned enterprises.
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xoilac tv trực tiếp bóng đá hôm nay mid-shift meal allowance for employees in a single-member limited liability company with 100% charter capital held by xoilac tv trực tiếp bóng đá hôm nay State is a maximum of 730,000 VND/person/month. For non-state enterprises and other organizations, xoilac tv trực tiếp bóng đá hôm nay amount is decided by xoilac tv trực tiếp bóng đá hôm nay head of xoilac tv trực tiếp bóng đá hôm nay unit in agreement with xoilac tv trực tiếp bóng đá hôm nay union president but must not exceed xoilac tv trực tiếp bóng đá hôm nay amount applied to state-owned enterprises. Thus, employees will be paid a mid-shift meal allowance of a maximum of 730,000 VND/person/month.
