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blue-check Regarding PIT exemption given to overtime working salary

Official letter No. 3823/TCT-DNNCN dated October 5th, 2021 of the General Department Taxation regarding personal income tax (PIT) policy
Posted: 7/10/2021 8:15:54 AM | Latest updated: 8/10/2021 1:45:59 PM (GMT+7) | LuatVietnam: 5308 | Vietlaw: 532
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According to point g.5 clause 2 Article 2 of Circular No. 111/2013/TT-BTCstatus2 , incomes from mid-shift meals, lunch of workers shall be exempt from PIT if the expenditure rate is conformable with regulations.

Incomes from overtime working shall be also exempt from PIT. However, only the differences between the additional salary and the normal salary shall be exempt from PIT (point i clause 1 Article 3 of Circular No. 111/2013/TT-BTCstatus2 .

The following income shall be subject to 10% PIT: income paid to a worker who does not sign a labor contract or signs a labor contract for less than 3 months; income paid after termination of the labor contract (point i clause 1 Article 25 of Circular No. 111/2013/TT-BTCstatus2 .

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 532
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Labour - Employment