MEF circulation on the implementation of withholding tax on fringe benefit

The Circulation aims to promote the livelihood and productivity of all workers and employees in factories and enterprises by providing tax relief on some allowances that will not be included when calculating the base for Tax on Salary and will not be subject to any tax on fringe benefit. Those allowances are: 

  1. Commuting allowance to/from workplace as well as allowance for accommodation within the workplace. 
  2. Meal allowance to workers 
  3. National Social Security Fund or Social Health Insurance contribution 
  4. Health and/or life insurance contribution 
  5. Child allowance or nursery expense 
  6. Severance pay for termination of employment contact by employer or resignation

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