Official Letter No. 915/BNI-QLDN1 dated July 22, 2025, issued by the Bac Ninh Tax Department regarding personal income tax (PIT) on mid-shift meal allowances

In cases where a company provides mid-shift meals for employees working at the company, and the allowance is clearly stipulated in terms of eligibility conditions and entitlement levels in the labor contract, collective labor agreement, or the company’s internal rules/regulations, the determination of PIT liability on this allowance (applicable from June 15, 2025) is as follows:

• If the company organizes meals (or purchases meal portions) for employees, the mid-shift meal allowance shall not be included in the employee’s taxable income.
• If the company does not organize meals (or purchase meal portions) but instead provides cash to employees, and the cash allowance is in line with the provisions of the labor contract, collective labor agreement, or company regulations, then it shall not be included in taxable income. However, if the cash amount exceeds the stipulated level, the excess portion shall be included in taxable income.

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