Determining Taxable Income for Employees on Maternity Leave During the Year
Pursuant to the provisions of Clause 2, Article 2 of Circular 111/2013/TT-BTC:
Income from salary and wages received by the employee from the employer is determined as taxable personal income.
However, Point b.6 of this Clause also specifies: Income from one-time allowances for childbirth or adoption, maternity leave benefits, health recovery post-maternity is income that is not subject to personal income tax.
Therefore, when finalizing personal income tax for the employee, the company will base it on the salary and wages generated in 9 months at the company, not including income from maternity leave benefits paid by the Social Insurance Agency to this employee.
Regards!
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