Vietsourcing Group Joint Stock Company

Question: Ms A works at Representative office  which head office is located in Singapore. In 2009, Ms A took maternity leave in a period of 4 months and got allowance from social insurance accordingly. Is the allowance subject to PIT?

Answer:

In accordance with PIT code item 2B article 3, the social insurance allowance for maternity leaves (including salary allowance and allowance for baby) is a tax-free income. Therefore, the dutiable income from salary of Ms A is only deducted from 8 remaining months (In case Ms A doesn't work for any other businesses).

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