| Meal | Non-taxable and not subject to SHUI |
| Fuel / transport | Taxable and not subject to SHUI |
| Phone | Non-taxable and not subject to SHUI |
| Housing | Taxable and not subject to SHUI |
| Child support | Taxable and not subject to SHUI |
REFERENCE RULE ON TAX AND SOCIAL INSURANCE OBLIGATIONS FOR SOME POPULAR ALLOWANCES IN VIETNAM PAYROLL
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