In case the Company subsidizes the employees affected by Typhoon No. 3, if this allowance is classified as an unexpected hardship allowance prescribed by a competent state agency, and is specified in the Labor Contract, Collective Labor Agreement, or the Company's regulations, the allowance received by the employee will be equal to or less than the subsidy applicable to the state sector (if any) and will not be included in the employee's PIT taxable income.
Conversely, if the allowances are not subsidies prescribed by competent state agencies and the unexpected hardship allowance received by the employee exceeds the subsidy applicable to the state sector (if any), it will be included in the employee's PIT taxable income.