Gasoline and telephone allowances are important elements in a company’s welfare policy, especially for employees working in sales and business. In the following article, MISA meInvoice will provide the latest legal regulations on gas and telephone allowances.
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1. What is gasoline and phone allowance?
2. Regulations on gasoline and phone allowances
What is the maximum allowance for gasoline and phone?
Are gasoline and phone allowances subject to personal income tax?
Is the gas and phone allowance covered by social insurance?
3. Latest sample application form for gasoline and phone allowance
1. What is gasoline and phone allowance?
Gasoline and phone allowances are payments to employees. This amount depends on the nature of the job, purpose of use, and position the employee holds.
The allowance for gas and phone is not mandatory because many businesses do not require employees to use phones or travel dur iraq telegram data ing work. However, for businesses operating in areas such as sales, business or delivery services, the allowance for gas and phone is considered a necessary allowance to ensure that employees have enough conditions to serve the job.
Gasoline and phone allowances are usually specified in the labor contract or according to company regulations.
phone fuel allowance
2. Regulations on gasoline and phone allowances
What is the maximum allowance for gas bulk email service oline and phone?
Fuel and telephone allowances are not mandatory, so there are no specific regulations on the maximum fuel and telephone allowances. Depending on factors related to the nature of the job, usage requirements of each position as well as economic conditions and personnel policies, businesses will
set appropriate fuel and telephone allowances.
Are gasoline and phone allowances subject to pers job data onal income tax?
Pursuant to Clause 2, Article 2 of Circular 111/2013/TT-BTC, taxable income is regulated as follows:
a) Salaries, wages and amounts of the nature of salaries and wages in cash or non-cash forms.
b) Allowances and subsidies (except for allowances and subsidies as prescribed in Point b, Clause 2, Article 2 of Circular 111/2013).
d) Benefits in cash or non-cash other than salary and wages paid by the employer that the taxpayer is entitled to in any form.
d.4) The lump sum for office supplies, business expenses, telephone, uniforms, etc. is higher than the current State regulations.
According to the instructions in Official Dispatch No. 5808/CT-TTHT of the Ho Chi Minh City Tax Department dated June 18, 2018, it clearly states:
Official dispatch 5808 on gasoline and telephone allowance
In addition, according to Official Dispatch 7957/CT-TTHT issued by the Hanoi City Tax Department