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Monthly allowances and one-time benefits as per regulations regarding preferential treatment for individuals with meritorious services to the country.
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Monthly allowances and one-time benefits for participants in the resistance wars, national defense, international missions, and those completing youth volunteer tasks.
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National defense and security allowances; allowances for armed forces personnel.
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Hazardous and dangerous job allowances for positions that involve work in hazardous and dangerous environments.
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Attraction allowances.
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Regional allowances.
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Emergency hardship allowances.
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Allowances for work-related accidents, occupational diseases, and allowances for reduced labor capacity.
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One-time allowances for childbirth or adoption, maternity benefits, and post-maternity health recovery allowances.
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One-time pension benefits, monthly death allowances.
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Severance pay and job loss allowances.
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Unemployment benefits (refer to specific details in the related documents).
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Social protection allowances for eligible individuals under social welfare laws.
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Service allowances for senior leadership (refer to specific details in related documents).
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One-time allowances for individuals relocating to areas with particularly difficult economic and social conditions, or for civil servants working in maritime sovereignty tasks as per the law.
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Relocation allowances for foreigners moving to Vietnam, Vietnamese nationals working abroad, or Vietnamese nationals returning to Vietnam for work.
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Allowances for village and commune health workers.
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Allowances for specific occupations.
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Premiums for voluntary insurance policies without accumulated benefits, including health insurance, life insurance, etc., where the participant does not receive accumulated money from the insurance besides compensation or reimbursement from the insurance contract.
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Expenses for personal health care, entertainment, aesthetics, membership, etc., that are not linked to individual names but are used for general employee activities.
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Office supply, business trip, phone, and clothing allowances for employees working in businesses or representative offices.
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Office supply, business trip, phone, and clothing allowances for employees working in international organizations or foreign representative offices.
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Allowances for transportation from home to work, provided only for general transportation services (if personal transportation is provided for individuals, it must be included in taxable income).
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Training expenses paid by the employer to enhance the professional skills of employees according to their job requirements or company plans.
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Bonus payments attached to titles such as National Excellent Worker, Ministry-Level Excellent Worker, Local Excellent Worker, and others.
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Bonus payments attached to forms of recognition or awards.
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Bonus payments associated with titles granted by the State.
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Bonus payments for awards from political organizations, social organizations, and others according to their charters and the Law on Emulation and Reward.
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Bonuses associated with Ho Chi Minh Prizes, State Prizes.
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Bonus payments related to Medals and Honorable Titles.
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Bonus payments for Certificates of Merit and Commendations.
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Bonus payments for national and international awards recognized by the Vietnamese State.
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Bonus payments for technological innovations, patents, or inventions recognized by competent state authorities.
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Bonus payments for reporting legal violations to competent authorities.
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Employer support for medical treatments for severe illnesses for employees and their family members.
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Family members in this case include: biological children, legally adopted children, stepchildren, children of the spouse, spouse, parents, in-laws (father-in-law, mother-in-law), step-parents, or legal adoptive parents.
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Payments received for the use of vehicles in government agencies, public service units, political organizations, or trade unions.
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Payments related to housing allowances.
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Payments received for consulting, reviewing, or verifying legal documents, resolutions, political reports, participation in inspection or supervision teams, meeting with citizens, etc., related to the National Assembly and local government bodies.
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Meal allowances provided by employers for employees, including lunch or snack breaks organized by the employer.
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Airfare reimbursement for foreign employees working in Vietnam or Vietnamese employees working abroad on annual leave.
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Tuition fees for children of foreign employees working in Vietnam or Vietnamese employees working abroad for education from preschool to high school, paid by the employer.
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Income received from donations by organizations or funding bodies for members of those organizations, as per the relevant regulations.
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Payments made by the employer for relocating or transferring foreign workers to Vietnam under labor contracts and international industry standards.
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Payments for funerals, weddings, or other events for employees or their families according to the common policies of the paying organization, in accordance with corporate income tax regulations.
