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The 2025 Law on Personal Income Tax (Law No. 109/2025/QH15) will take effect on July 1, 2026. Regarding shift meal allowance payments for employees, the 2025 Law on Personal Income Tax establishes new regulations, effective from the 2026 tax period as follows:
- Direct provision forms (cooking, purchasing meals, providing meal vouchers): Determined as non-taxable PIT income.
- Cash payment form:
- Abolishing the previous limit of 730,000 VND/month.
- Enterprises may independently decide the allowance level, provided that it is specifically stipulated in the Labor Contract, Collective Labor Agreement, or the entity’s internal Financial Regulations.
- PIT exemption applies to actual expenditures that comply with internal regulations; only the portion exceeding the regulated level will be included in taxable income.
These are noticeable changes requiring organizations and enterprises to review and update their internal regulations to ensure legal compliance and optimize employee benefits for the 2026 tax period.
