In case the company pays the employee a bonus, the bonus includes housing, the housing amount included in this bonus is included in the income from salaries and wages but does not exceed 15% of the total revenue. The taxable income is incurred.

The Nhuan Giang Trading - Service - Trading Co., Ltd (in Hochiminh City) employs foreigners to work, package salary includes housing allowance. Every month, the Company pays personal income tax and taxable income for housing of employees that including in the salary.

Currently, the Company has a bonus policy for foreigners, a bonus of one month's salary includes housing allowance. Through the Receiving and Responding System to recommendations of businesses, the Company would like to ask, Does the Company pay taxable income on the housing amounts included in the bonus?

Regarding this issue, The General Department of Taxation and the Ministry of Finance give the following opinions:

In Clause 2, Article 11 of the Circular No. 92/2015 / TT-BTC dated June 15, 2015of the Ministry of Finance amending and supplementing Article 2 of the Circular No. 111/2013 / TT-BTC dated August 15, 2013 of the Ministry of Finance guides the implementation of the Law on Personal Income Tax, the Law Amending and Supplementing a Number of Articles of the Law on Personal Income Tax, the Government's Decree No. 65/2013 / ND-CP detailing a number of articles of the Law on Personal Income Tax and the Law Amending and Supplementing a Number of Articles of the Law on Personal Income Tax guiding income from salaries and wages include:

“The rent, utilities and associated services (if any) for housing paid by the employer on the basis of the actual taxable income on behalf of the employer but not exceeding 15% of the total taxable income generated (excluding rent, utilities and associated services (if any)) at the unit regardless of income paying place ”.

Based on the above guidance, if the Company pays a bonus to its employees, the bonus includes the housing, the rent included in this bonus will be included in the income from salaries and wages. Not exceeding 15% of the total taxable income.

Based on the above guidelines, if the Company pays bonuses to its employees, the bonuses include housing costs, the rent included in this bonus will be included in the income from salaries and wages, but not exceeding 15% of the total taxable income.