{"id":3371,"date":"2025-09-19T14:23:01","date_gmt":"2025-09-19T07:23:01","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=3371"},"modified":"2025-09-19T14:23:01","modified_gmt":"2025-09-19T07:23:01","slug":"chi-phi-phuc-loi-nhan-vien","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/chi-phi-phuc-loi-nhan-vien\/","title":{"rendered":"Employee Benefit Expenses: Rules, Conditions, and Limits to Eligibility 2025"},"content":{"rendered":"

Employee welfare costs according to regulations in 2025 are included in reasonable costs but do not exceed 1 month of the enterprise's actual average salary in the year, based on Clause 4, Article 3 of Circular 25\/2018\/TT-BTC and continue to be inherited in Circular 96\/2015\/TT-BTC (amended and supplemented in 2025).\u00a0<\/span><\/p>\n

For example, if a company has a total payroll of 12 billion VND, the maximum deductible benefit expense is 1 billion VND. Understanding this limit helps companies ensure employee benefits and optimize costs when settling corporate income tax.<\/span><\/p>\n

Legal basis for employee benefit costs<\/b><\/h2>\n

To accurately determine the deductible employee benefit expenses when calculating corporate income tax, enterprises need to rely on current legal documents. These legal bases not only provide a common foundation but also provide detailed guidance on the scope, conditions and procedures for accounting for employee benefit expenses.<\/span><\/p>\n

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Legal basis for employee benefit costs<\/figcaption><\/figure>\n

The table below summarizes important legal documents, helping businesses easily look up and correctly apply regulations when managing employee benefit costs:<\/span><\/p>\n\n\n\n\n\n\n\n
Summary table of legal basis for employee benefit costs<\/b><\/caption>\n
Legal basis<\/b><\/td>\nMain content related to employee benefit costs<\/b><\/td>\nNote<\/b><\/td>\n<\/tr>\n
Law on Corporate Income Tax 2008<\/span><\/a> (amended and supplemented 2020)<\/span><\/td>\nPrescribes general principles for deductible expenses in calculating taxable income, including employee benefit expenses.<\/span><\/td>\nIs the basic legal basis.<\/span><\/td>\n<\/tr>\n
Circular 96\/2015\/TT-BTC<\/span><\/a> (revised 2025)<\/span><\/td>\nDetailed guidance on deductible and non-deductible expenses, clearly stating the conditions and scope of reasonable employee benefit expenses.<\/span><\/td>\nHelp businesses apply correctly when settling taxes.<\/span><\/td>\n<\/tr>\n
Decree 126\/2020\/ND-CP<\/span><\/a> and <\/span>Circular 78\/2025\/TT-BTC<\/span><\/a><\/td>\nClarify the responsibility for declaring, accounting and managing employee welfare costs, especially in enterprises with related transactions.<\/span><\/td>\nSpecific regulations for accounting and document storage.<\/span><\/td>\n<\/tr>\n
Related guidance documents<\/span><\/td>\nAnswering practical situations about employee benefit costs, providing specific instructions on applying tax laws.<\/span><\/td>\nHelp businesses unify application methods, avoiding problems when tax authorities inspect.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Employee benefit cost concept<\/b><\/h2>\n

Employee welfare costs are expenses other than salaries and wages that businesses spend to care for and improve the material and spiritual lives of employees. These can be support on special occasions such as funerals, weddings, vacations, study support, or voluntary health insurance.<\/span><\/p>\n

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Employee benefit cost concept<\/figcaption><\/figure>\n

Unlike wages directly related to work, welfare costs are incentives and motivations, helping employees to stay with the business for a long time, while contributing to building a humane and sustainable working environment. Therefore, tax law allows a reasonable portion of welfare costs to be included in the tax. deductible expenses<\/a> when determining corporate income tax.<\/span><\/p>\n

Employee benefit cost coverage<\/b><\/h2>\n

According to Circular 25\/2018\/TT-BTC (Clause 4, Article 3) and the successor guidance in new documents in 2025, the following amounts are considered reasonable welfare expenses if they meet the conditions and limits:<\/span><\/p>\n