OFFICIAL LETTER 67151/CT-HTr DATED 14 OCTOBER 2015 OF HA NOI TAXATION DEPARTMENT GUIDING CIT,PIT FOR HEALTH INSURANCE FOR EMPLOYEES
Official letter 67151/CT-HTr guiding CIT,PIT for health insurance for employees as follows:
From 01 Jan 2015, if the company signs contracts with insurance company to buy health insurance for employees:
+ Health insurance accumulation about insurance charges that the company buys for employees will not be included PIT of employees.
+ Health insurance with accumulation about insurance charges that the company buys for employees will be included PIT of employees.
The amount that the company buys health insurance for employees is the benefit included deductible expense, but total benefit is not excessive of an monthly average actual salary of the year.
