Dispatch No.3367/TCT-TNCN dated 09.24.2012 on personal income tax policy for the amount the employee received from social insurance funds
According to this document, the benefits under the provisions of the Law on Social Insurance and the Ministry of Labor including: unexpected difficulties subsidies, subsidies for labour accidents, subsidies for labor decline and occupational diseases, one-time childbirth allowance , adoption, benefits due to reduced capacity to work, pensions and other benefits paid by the social insurance will be deducted in determining personal taxable income from salaries, wages. So maternity entitlement to which the employee received from social insurance funds shall be deducted in determining income subject to PIT.