Home FAQ Taxation PIT for maternity leave allowance
PIT for maternity leave allowance PDF Print E-mail

Mrs. Lan works for a representative office of a Singaporean company. Recently, Mrs. Lan takes maternity leaves of 4 months in a year and receives an allowance from social insurance fund for that period. Is this allowance subjected to PIT deduction?

Pursuant to PIT Law, section 2b, article 3, this allowance is regulated by maternity policy as stated in the Social Insurance Code (including allowance for salary and baby). This allowance is tax-free. In summary, Mrs. Lan only has to pay PIT for the remaining 8 months of the year (in case Mrs. Lan doesn't work for any other employers)

 

Contact Us

Hanoi
Level 1, Vien Dong Building
36 Hoang Cau Street, Dong Da District
Tel: +844 3 944 6456
Hotline: 09 4342 8998
Fax: +844 3 944 6455

Ho Chi Minh City
Level 11, MB Building,
538 Cach Mang Thang Tam Street,
Ward 11, District 3
Tel: +848 3990 7777
Hotline: 09 4241 8998

Email to Vietsourcing

 

Profile Information

Application afterLoad: 0.000 seconds, 0.87 MB
Application afterInitialise: 0.091 seconds, 6.11 MB
Application afterRoute: 0.114 seconds, 7.34 MB
Application afterDispatch: 0.199 seconds, 12.75 MB
Application afterRender: 0.269 seconds, 14.20 MB

Memory Usage

15037344

22 queries logged

  1. SHOW TABLES
  2. SELECT file_id
      FROM jos_jdownloads_files
      WHERE published = 1
      AND use_timeframe = 1
      AND publish_to != '0000-00-00 00:00:00'
      AND publish_to <= '2014-09-16 06:24:37'
  3. SELECT file_id
      FROM jos_jdownloads_files
      WHERE published = 0
      AND use_timeframe = 1
      AND publish_from != '0000-00-00 00:00:00'
      AND publish_from <= '2014-09-16 06:24:37'
  4. SELECT id, parent_id, VALUE, name, lft, rgt
      FROM jos_core_acl_aro_groups
      WHERE id=23
  5. SHOW COLUMNS
      FROM jos_content
  6. SELECT template
      FROM jos_templates_menu
      WHERE client_id = 0
      AND (menuid = 0 OR menuid = 100)
      ORDER BY menuid DESC
      LIMIT 0, 1
  7. SELECT a.*, u.name AS author, u.usertype, cc.title AS category, s.title AS SECTION, CASE WHEN CHAR_LENGTH(a.alias) THEN CONCAT_WS(":", a.id, a.alias) ELSE a.id END AS slug, CASE WHEN CHAR_LENGTH(cc.alias) THEN CONCAT_WS(":", cc.id, cc.alias) ELSE cc.id END AS catslug, g.name AS groups, s.published AS sec_pub, cc.published AS cat_pub, s.access AS sec_access, cc.access AS cat_access  
      FROM jos_content AS a
      LEFT JOIN jos_categories AS cc
      ON cc.id = a.catid
      LEFT JOIN jos_sections AS s
      ON s.id = cc.SECTION
      AND s.scope = "content"
      LEFT JOIN jos_users AS u
      ON u.id = a.created_by
      LEFT JOIN jos_groups AS g
      ON a.access = g.id
      WHERE a.id = 572
      AND (  ( a.created_by = 0 )    OR  ( a.state = 1
      AND ( a.publish_up = '0000-00-00 00:00:00' OR a.publish_up <= '2014-09-16 11:24:37' )
      AND ( a.publish_down = '0000-00-00 00:00:00' OR a.publish_down >= '2014-09-16 11:24:37' )   )    OR  ( a.state = -1 )  )
  8. SELECT jf_content.reference_field, jf_content.VALUE, jf_content.reference_id, jf_content.original_value

      FROM jos_jf_content AS jf_content

      WHERE jf_content.language_id=1
           
      AND jf_content.published=1
       
      AND jf_content.reference_id IN(572)
       
      AND jf_content.reference_table='content'
  9. SELECT jf_content.reference_field, jf_content.VALUE, jf_content.reference_id, jf_content.original_value

      FROM jos_jf_content AS jf_content

      WHERE jf_content.language_id=1
           
      AND jf_content.published=1
       
      AND jf_content.reference_id IN(572)
       
      AND jf_content.reference_table='users'
  10. SELECT jf_content.reference_field, jf_content.VALUE, jf_content.reference_id, jf_content.original_value

      FROM jos_jf_content AS jf_content

      WHERE jf_content.language_id=1
           
      AND jf_content.published=1
       
      AND jf_content.reference_id IN(162)
       
      AND jf_content.reference_table='categories'
  11. SELECT jf_content.reference_field, jf_content.VALUE, jf_content.reference_id, jf_content.original_value

      FROM jos_jf_content AS jf_content

      WHERE jf_content.language_id=1
           
      AND jf_content.published=1
       
      AND jf_content.reference_id IN(28)
       
      AND jf_content.reference_table='sections'
  12. UPDATE jos_content
      SET hits = ( hits + 1 )
      WHERE id='572'
  13. SELECT g.*
      FROM jos_core_acl_aro_groups AS g
      INNER JOIN jos_core_acl_groups_aro_map AS gm
      ON gm.group_id = g.id
      INNER JOIN jos_core_acl_aro AS ao
      ON ao.id = gm.aro_id
      WHERE ao.VALUE='67'
      ORDER BY g.id
  14. SELECT t.id,t.name,t.hits
      FROM jos_tag_term AS t
      LEFT JOIN jos_tag_term_content AS c  
      ON c.tid=t.id
      WHERE c.cid=572
      ORDER BY t.weight DESC,t.name
  15. SELECT catid, sectionid, created, modified,  metakey
      FROM jos_content
      WHERE id=572
      LIMIT 0, 1
  16. SELECT id, title, module, POSITION, content, showtitle, control, params
      FROM jos_modules AS m
      LEFT JOIN jos_modules_menu AS mm
      ON mm.moduleid = m.id
      WHERE m.published = 1
      AND m.access <= 0
      AND m.client_id = 0
      AND ( mm.menuid = 100 OR mm.menuid = 0 )
      ORDER BY POSITION, ordering
  17. SELECT jf_content.reference_field, jf_content.VALUE, jf_content.reference_id, jf_content.original_value

      FROM jos_jf_content AS jf_content

      WHERE jf_content.language_id=1
           
      AND jf_content.published=1
       
      AND jf_content.reference_id IN(69,48,19,56,1,21,18,58,30)
       
      AND jf_content.reference_table='modules'
  18. SELECT parent, menutype, ordering
      FROM jos_menu
      WHERE id = 100
      LIMIT 1
  19. SELECT COUNT(*)
      FROM jos_menu AS m

      WHERE menutype='topmenu'
      AND published='1'
      AND access <= '0'
      AND parent=0
      AND ordering < 4
  20. SELECT m.*, c.`option` AS component
      FROM jos_menu AS m
      LEFT JOIN jos_components AS c
      ON m.componentid = c.id
      WHERE m.published = 1  
      ORDER BY m.sublevel, m.parent, m.ordering
  21. SELECT jf_content.reference_field, jf_content.VALUE, jf_content.reference_id, jf_content.original_value

      FROM jos_jf_content AS jf_content

      WHERE jf_content.language_id=1
           
      AND jf_content.published=1
       
      AND jf_content.reference_id IN(1,4,75,2,5,93,3,92,95,10,100,108,8,96,9,35,11,12,13,14,15,16,17,18,22,21,19,23,76,78,79,81,83,33,94,85,86,87,88,89,90,91,112,113,97,98,99,59,74,56,57,72,73,60,63,64,61,65,67,68,71,58,62,69,70,101,102,103,104,105,106,109,110,111,107,66)
       
      AND jf_content.reference_table='menu'
  22. SELECT jf_content.reference_field, jf_content.VALUE, jf_content.reference_id, jf_content.original_value

      FROM jos_jf_content AS jf_content

      WHERE jf_content.language_id=2
           
      AND jf_content.published=1
       
      AND jf_content.reference_id IN(100)
       
      AND jf_content.reference_table='menu'

Language Files Loaded

Untranslated Strings Diagnostic

None

Untranslated Strings Designer

None