Allowance for the Use of Cars for Transportation from Residence to Office

02:10, 11/07/2024

The Ministry of Finance has recently signed and promulgated Circular 24/2019/TT-BTC providing guidance on certain contents of Decree 04/2019/ND-CP stipulating standards and norms for the use of automobiles.

According to Circular 24/2019/TT-BTC, depending on the form of contracting, the cost of using a car for transporting from residence to office and vice versa is determined differently, specifically:

Contracting based on actual km:

Contract amount (VND/month)	=	Number of km from residence to office and vice versa (km)	x	Number of actual working days in the month (days)	x	Contract unit price (VND/km)

In which:

- The number of km from residence to office and vice versa is the actual distance of the shortest route from residence to office and vice versa of the contracted position;- The number of actual working days in the month is the number of days the contracted position actually works at the office.

Flat rate contracting:

Contract amount (VND/month)	=	Average number of km from residence to office and vice versa (km)	x	Average number of transport days per month (days)	x	Contract unit price (VND/km)

In which:

- The average number of km from residence to office and vice versa.- The average number of transport days per month (days/month): 22 days as regulated by the Labor Code.

See the related regulations at Circular 24/2019/TT-BTC effective from June 6, 2019.

- Thanh Lam -

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