Previously, the shift meal allowance was provided in Clause 4, Article 22 of Circular No. 26/2016/TT-BLĐTBXH (which has expired). However, as of June 15, 2025, Circular No. 26/2016/TT-BLĐTBXH was superseded by Circular No. 003/2025/TT-BNV. At the same time, the Government promulgated Decree No. 44/2025/NĐ-CP providing regulations on the meal allowance regime, which took effect on April 15, 2025.
Current regulations regarding Meal Allowances
Point g.5, Clause 2, Article 2 of Circular No. 111/2013/TT-BTC stipulates that the following items shall not be included in taxable income:
- The mid-shift meal or lunch allowance provided by the employer in the form of organizing mid-shift meals or lunch for employees: directly cooking meals, purchasing meal portions, or providing meal vouchers.
- If the employer does not organize mid-shift meals or lunch but provides money to employees, such amount shall not be included in the individual’s taxable income if it is in accordance with the guidance of the Ministry of Labour, Invalids and Social Affairs. In case the amount exceeds the level guided by the Ministry of Labour, Invalids and Social Affairs, the excess must be included in the individual’s taxable income.
- The specific amount applied to State-owned enterprises and agencies, units under administrative authorities, the Party, mass organizations, and associations must not exceed the level guided by the Ministry of Labour, Invalids and Social Affairs. For non-State enterprises and other organizations, the amount shall be decided by the head of the unit in agreement with the chairperson of the trade union but must not exceed the level applicable to State-owned enterprises.
Supplementary and Revised Provisions under Circular No. 003/2025/TT-BNV and Decree No. 44/2025/NĐ-CP
- The cap of VND 730,000/person/month for meal allowances exempt from personal income tax, previously provided in Clause 4, Article 22 of Circular No. 26/2016/TT-BLĐTBXH, has been abolished (pursuant to Point b, Clause 2, Article 19 of Circular No. 003/2025/TT-BNV).
- Regulations on meal allowances in 2025 shall be implemented based on agreements stipulated in collective labor agreements or in the employer’s internal labor regulations, in accordance with the provisions of the Labor Code (Clause 9, Article 34 of Decree No. 44/2025/NĐ-CP).