Uni 28-05-2026 - About PIT of salary and wages

Official letter 7077/NBI-QLDN3 about PIT of salary and wages:

In principle: Night shift wages, overtime pay, and wages for days not covered by leave as stipulated by law for resident individuals are exempt from personal income tax as prescribed in Article 4 of the Personal Income Tax Law dated December 10, 2025. Wages that are not night shift wages or overtime pay as prescribed by law are not exempt from personal income tax as prescribed in Clause 8, Article 4 of the Personal Income Tax Law dated December 10, 2025.

Therefore, the wages paid by the Company to employees for night work as prescribed in Article 106 of the Labor Code (Night work hours are calculated from 10 PM to 6 AM the following day) are exempt from personal income tax as prescribed in Article 4 of the Personal Income Tax Law dated December 10, 2025. Salaries and wages paid by the company for night shifts outside of the hours mentioned above, and which are not overtime pay as stipulated by law, are not exempt from personal income tax as of December 10, 2025.