Official Letter No. 5141/CCTKV. XVI-QLDN2 dated 05/05/2025, issued by the XVI Tax Sub-Department on tax policies related to PIT as follows

In case the Company pays the unemployment allowance to the employee who quits his or her job in accordance with the subjects and levels prescribed by the Labor Code and the Law on Social Insurance, this income is not included in the PIT taxable income from the employee's salary and remuneration under the guidance in Item b.6. Point b, Clause 2, Article 2 of Circular 111/2013/TT-BTC. For the unemployment allowance for employees who leave their jobs higher than the level specified in the Labor Code No. 45/2019/QH14 of the National Assembly, the Company shall sum up together with salaries and wages to deduct PIT according to the Partial Progressive Tariff before payment. If the allowance is paid at the level prescribed by the Labor Code and the Law on Social Insurance, it shall be included in the deductible expenses when determining income subject to CIT according to the provisions of Article 4 of Circular 96/2015/TT-BTC.

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