All benefits-in-kind fall within the definition for the employment income given in 4.1, except the benefits excluded by the Income Tax Law. See also 2.2.
Exempt benefits
The following are the excluded items that are mentioned in the Income Tax Law, Art 4(B)):
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•ÌýÌýÌýÌý additional allocations and bonuses paid for the abroad employment for members of Jordanian diplomatic and consular corps in accordance with the provisions of diplomatic corps, as well as public sector employees
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