Shift meal allowance and lunch allowance are one of the allowances that businesses support employees to pay for mid-shift meals during working time. So what is the current maximum shift fee and lunch allowance? Let’s find out with LawFirm.Vn through this article!
1. Are meal allowances and lunch allowances mandatory?
Shift meal allowance and lunch allowance are one of the allowances that businesses support employees to pay for mid-shift meals during working time. This is an optional expense according to the law.
Therefore, every business that implements a lunch and shift allowance regime does not mean that all employees of that business are entitled to this regime. Because in reality, only employees who work full-time (both morning and afternoon shifts) or work night shifts will receive additional meal allowances. Finance
At the same time, depending on the conditions of the enterprise, lunch and shift meals will be organized by the enterprise itself or given money so that workers can take care of their own meals.
2. Are shift meals and lunch allowances included in expenses?
Pursuant to the provisions of law on corporate income tax, payments for shift meals and lunch allowances for employees will be included in deductible expenses when calculating corporate income tax if specific conditions are specified. benefits and benefit levels in one of the following documents of the enterprise:
– Labor contract;
– Collective labor agreement;
– Financial regulations of the enterprise;
– Bonus regulations are determined by the director according to the financial regulations of the enterprise;
Besides, it should be noted that the payment for shift meals and lunch allowances will not be limited when calculating corporate income tax.
What is the maximum amount of shift allowance and lunch allowance?
Pursuant to the provisions of Point g, Clause 2, Article 2, Circular 111/2013/TT-BTC dated August 15, 2013 and Clause 4, Article 22 Circular 26/2016/TT-BLDTBXH dated September 1, 2016 When an enterprise organizes mid-shift meals or lunches for employees in the form of directly cooking, buying meals, issuing meal vouchers, and does not organize mid-shift meals or lunches but spends money on employees. Labor is not included in an individual’s taxable income if the expenditure level complies with the guidance of the Ministry of Labor, War Invalids and Social Affairs. In case the expenditure level is higher than the guidance level of the Ministry of Labor, War Invalids and Social Affairs, the excess expenditure must be included in the individual’s taxable income according to current regulations.
In cases where an enterprise both organizes mid-shift meals in the form of direct cooking and pays cash to individuals and employees with a maximum of not exceeding 730,000 VND/person/month, it will not be included in taxable income. of workers according to the guidance of the Ministry of Labor, War Invalids and Social Affairs.
3. Are shift meals and lunch allowances subject to personal income tax?
According to Point g.5, Clause 1, Article 2 of Circular 111/2013/TT-BTC, workers’ shift wages will not be subject to personal income tax in the following cases:
– Enterprises organize shift meals for workers.
– Enterprises do not organize shift meals for workers but spend money on workers with a maximum expenditure of 730,000 VND/month.
Employees will be charged personal income tax if the amount of shift pay they receive exceeds 730,000 VND/month. Personal income tax is only charged for meals exceeding 730,000 VND/month.
For example: The employee’s meal allowance is 900,000 VND/month, of which 730,000 VND is not subject to personal income tax, while the remaining 170,000 VND will be added to total income from salaries and wages to calculate personal income tax of employees.
4. Is the lunch allowance covered by social insurance?
Pursuant to the provisions of the law on labor and social insurance, if the specific amount of money cannot be determined along with the agreed salary stated in the labor contract, pay Regularly or irregularly during each pay period associated with the employee’s work process and job performance results, social insurance contributions are not counted.
5. Is mid-shift meal money subject to corporate income tax?
Depending on specific cases, shift meals, mid-shift meals, and lunch allowances will be deducted or not deducted when calculating corporate income tax, specifically as follows:
– Shift meals, mid-shift meals, and lunch allowances of workers are included in reasonable expenses (when determining corporate income tax expenses) without being controlled, if these expenses are sufficient. Sufficient documents (when organizing self-cooking) and clearly stating one of the following documents (if paid based on salary):
+ Labor contract
+ Collective labor agreement
+ Financial regulations
– Shift meals, mid-shift meals, and lunch allowances of workers, if the enterprise organizes its own cooking, are not subject to personal income tax (not controlled); If an enterprise spends money on mid-shift meals (included in salary), the portion exceeding 730,000 VND/person/month will be subject to personal income tax.
