Official Letter No. 53949/CTHN-TTHT 2021, providing guidance on personal income tax on the supporting amount to employee which is funded from the decrease in employer’s contribution to Insurance Fund for occupational accidents and diseases

Accordingly, in case the employer uses the entire amount of the fund from the reduction of employer’s contributions to the Insurance Fund for occupational accidents and diseases (as under Decision No. 23/2021/QD-TTg dated 07 July 2021 of the Prime Minister) to support the employees for Covid-19 prevention, such supporting amount should not be included in the employee's taxable income for personal income tax purpose.