Is mid-shift meal allowance subject to personal income tax?

Section 2, Article 2 of Circular 111/2013/TT-BTC stipulates as follows:

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g) The following items are not included in taxable income:

g.5) Mid-shift meals, lunch expenses organized by the employer for employees in forms such as cooking directly, purchasing meals, or providing meal vouchers.

If the employer does not organize mid-shift meals or lunch but instead provides money to the employees, this will not be included in the individual's taxable income if the amount is in accordance with the guidelines of the Ministry of Labor, Invalids and Social Affairs. If the amount exceeds the guidelines of the Ministry of Labor, Invalids and Social Affairs, the excess must be included in the individual's taxable income.

The specific expense level applied to state-owned enterprises and organizations, units under administrative agencies, the Communist Party, associations, etc., must not exceed the guideline amounts of the Ministry of Labor, Invalids and Social Affairs. For non-state enterprises and other organizations, the expense level is determined by the unit head in agreement with the president of the trade union but must not exceed the amount applied to state enterprises.

Based on the above regulations, mid-shift meals, lunch expenses organized by the employer for employees in forms such as direct cooking, purchasing meals, providing meal vouchers, or giving money within the regulated amount will not be subject to income tax.

According to the information you provided, the company provides 650,000 VND/month for mid-shift meals, meaning you do not have to pay personal income tax. (Currently, the maximum amount for mid-shift meal expenses for employees is 730,000 VND/person/month according to Circular 26/2016/TT-BLDTBXH).

Sincerely!