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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Vietnam /4. Withholding on benefits-in-kind /4.10 Gifts, prizes and welfare expenses / 4.10.1 Prizes and winnings

4.10.1 Prizes and winnings

Vietnam

The provision of gifts by employers to employees are subject to PIT and PIT withholding. These include common items such as:

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•�� purchase vouchers
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•�� Tet baskets (Tet is the spring festival in Vietnam)
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•�� gifts to

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3.8 Termination of employment

3.7 Pregnancy and parental leave

4.7 Business entertainment expenses

1.4 Other employer costs/subsidies

8.1 Assessments and objections

2.1.4 Withholding income tax rates

Author details

Mexico: employment tax analysis

3.2 Employee stock-based incentive income

9.4 Temporary Residence Card (TRC)

5.3.1 Foreign company definition and registration

9.1 Employment legislation

7.2 Relocation expenses

1.4 Fringe benefits tax

3.4 Severance pay

3.2 Leave of absence

2.2.2 Housing fund contributions

3.2 Pre-tax/post-tax deductions

3.1 Minimum wage and working hours

2.2.8 Workers' Profit Participation Fund