Official letter No 2646/CT-TTHT dated Sep 10th 2021 of Long An Tax Department regarding to PIT Tax policy to supporting amount to employee based on resolution 68/NQ-CP dated July 1st 2021 of Government
In cased the Company is applied the payment rate equal to 0% of the salary fund for paying social insurance pay to the occupational accident and occupational disease fund for 12 months (from July 1, 2021 to June 30, 2022) and the Company supports the entire amount obtained from this reduction to payment for employees as prescribed in Clause 1, Section II of Resolution No. 68/NQ-CP dated July 1, 2021 of the Government on policies to support employees and employers in difficulty due to the Covid-19 pandemic
Hence, this supporting amount to employee from Social insurance fund if have document as regulation will NOT calculating into PIT taxable income of employee
