Circular 78/2011/TT-BTC guiding the exclusion from personal taxable income of support for treatment of critical illness for workers and their relatives from post-tax corporate income, welfare funds and reward funds of enterprises

Ministry of Finance

Vietnam's central finance ministry: the state budget, taxation, customs, the state treasury, public debt, state reserves, and accounting and pricing policy. In the 2025 reorganisation it absorbed the former Ministry of Planning and Investment, adding national development planning, public investment and statistics.

Document Type	Document Number	Status	Date Effective	Issuing Body	Official Source URL
Circular	78/2011/TT-BTC	Partially in effect	23/07/2011	Ministry of Finance	https://phapluat.gov.vn/legal-documents/26533

Summary

Circular 78/2011/TT-BTC, issued by the Ministry of Finance on 8 June 2011, guides the exclusion from personal income tax of employer support for treatment of critical illness provided to employees and their dependents out of after-corporate-income-tax profit and the enterprise's welfare and reward funds. It is directly relevant to personal income tax calculations on salary and wages because it removes a specific category of employer-provided support from taxable income, reducing the tax base for affected employees. The circular is grounded in the Law on Personal Income Tax 04/2007/QH12, Decree 100/2008/ND-CP, and a Government Office directive instructing that such employer support not be counted as taxable salary or wage income. Article 1 sets the scope: the support for critical-illness treatment…