Vietnam Payroll Q&A

Send an email to sgn4ww@evershinecpa.com
Or
Call us by phone in the day-worktime of Vietnam  (GMT+8)
The Manager of Global  Payroll Services
Ms. Kerry Chen, USA Graduate School Alumni & a well-English speaker
WeChat: kchen615
Skype: oklahomekerry

PR-Q-01:
Is the Telephone Bill reimburse by employee from the employer, a taxable income in PIT in Vietnam?

PR-A-01:
It is not taxable in PIT if the reimbursement of telephone bill is based on company policy to allow employee to claim for phone bill incurred at the prescribed rate.
According to Official Dispatch 1166/TCT-TNCN dated March 21, 2016 of the General Department of Taxation, in the case the unit spends phone bill for employees higher than the prescribed payment rate, then the part of expenditure higher than the prescribed level of payment must be included in the PIT taxable income.

PR-Q-02:
Is the Telephone Allowance received by employee from the employer, a taxable income in PIT in Vietnam?

PR-A-02:
According to Official Letter 4451/CT/TTHT dated May 7, 2019 of Ho Chi Minh City Tax Department, in case the Company pays a fixed monthly rate for telephone allowances to employees, this income must be included in the employee’s PIT taxable income.

PR-Q-03:
Is the Housing Allowance received by employee from the employer, a taxable income in PIT in Vietnam?

PR-A-03:
According to Official Letter 4451/CT/TTHT dated May 7, 2019 of Ho Chi Minh City Tax Department, in case the Company pays a fixed monthly rate for housing allowances to employees, this income must be included in the employee’s PIT taxable income.

PR-Q-04:
Is the housing benefits or free accommodation benefit received by employee from the employer, a taxable income in PIT in Vietnam?

PR-A-04:
House provided free of charge to employees means Company rent the house and provide the employee to stay, the company pay rental directly to landlord and landlord issue the invoice to Company.
This non-monetary benefit or benefit-in-kind are subject to tax in PIT.
The taxable income value is the lower of actual rental paid by employer and 15% of the employee’s gross taxable income (exclude house rent)
Clause 2, Article 2 of Circular No. 92/2015/TT-BTC, amendment to 111/2013/TT-BTC, states that “The house rent paid by the employer on behalf of the employee shall be included in taxable income according to the actual amount paid on behalf of employees. Nevertheless, the amount must not exceed 15% of the total taxable income earned at the workplace regardless of income payer”.

Contact Us
Ho-Chi-Minh Evershine BPO Service Limited Corp.
E-mail: sgn4ww@evershinecpa.com
or
Contact us by WeChat or Skype or WhatsApp in the day-work-time of Vietnam  (GMT+8)
The Manager of Global  Payroll Services
Ms. Kerry Chen, USA Graduate School Alumni & a well-English speaker
Wechat: kchen615
Skype: oklahomekerry

or
For  how to exchange data files between your HR System and Evershine Payroll relevant 5-in-1 System,
Please send an email to HQ4sgn@evershinecpa.com
Dale Chen, Principal Partner/CPA in Taiwan+Chinese+UK will be accountable to this exchanging mechanism.
Email address:dalechen@evershinecpa.com
LinkedIn address:Dale Chen

Additional Information

Evershine CPAs Firm Headquarters
6th Floor 378 Chang Chun Rd., Taipei City, Taiwan ROC
Partner Kerry Chen,  USA Graduate School and a well-English speaker
Tel No.: +886-2-27170515 ext. 105
Mobile: +886-939357000
Email: kerrychen@evershinecpa.com
Skype: oklahomekerry

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(version: 2024/07)
Please send email to HQ4sgn@evershinecpa.com

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