4.2 Accommodation

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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Vietnam /4. Withholding on benefits-in-kind / 4.2 Accommodation

Commentary

Vietnam

Housing allowance paid in cash by employer to employee shall be treated as an allowance fully subject to tax.

Employer provided accommodation is a taxable benefit-in-kind. According to Legal Document No 68/VBHN-BTC, Art 2, cl 2, point d1, the value of the benefit is capped at the lower of:

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•�� actual housing cost, and
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•�� 15% of total

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3.4 Pension provision

8.1 Penalties for non-compliance

8.1 Assessments and objections

2.2.3 Submission of social security contributions information

2.1.9 Schedular payments

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4.2 Accommodation

Vietnam

3.4 Pension provision

8.1 Penalties for non-compliance

8.1 Assessments and objections

2.2.3 Submission of social security contributions information

2.1.9 Schedular payments

9.4 Temporary Residence Card (TRC)

2.2.2 Social security rates

2.1.2 Allowable deductions

2.2.1 Assessable earnings for NSSF

5.1.2 Affiliation with the National Social Security Fund (CNSS)

5.1 Employer registration

3.4.3 Maternity leave

5.3 Foreign employers

9.3 Work visas

Return of employees (ROE)

2.2.1 SSS contributions

9.1 Work permits

2.1.6 Record keeping

2.2.3 Employer housing contribution (INFONAVIT)

6.2 Double tax relief

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4.2 Accommodation

Vietnam

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