Which workers’ rights benefits are tax-exempt?

According to the economic correspondent of Fars News Agency, 4 bonuses for increasing the production and annual profit of the workers of economic enterprises were exempt from tax.

The Vice President for Legal Affairs responded to the ambiguity of the examples of welfare and incentive benefits of those covered by the Labor Law and tax exemptions for these benefits and tax exemptions for salaried employees.

According to this deputy “Bonus for increasing production and annual profit, subject to Note 3 of Article 36 of the Labor Law “According to Article 47 of the same law, which is paid in accordance with the regulations approved by the Minister of Labor Cooperation and Social Welfare, in order to create incentives for more production and better quality and reduction of waste and increase interest and increase the level of workers’ income, it is excluded from salary income tax.”

What are the examples of welfare benefits and their amount?

According to the laws and regulations, the examples and welfare benefits, the amount of which has been approved by the competent authorities, are excluded from tax.

1- Housing allowance, equivalent to 450 thousand Tomans per month, approved by the Council of Ministers

2- Allowance for household consumption items equal to 600 thousand Tomans approved by the circular of the Supreme Labor Council

3- Monthly family allowance equal to 265 thousand Tomans for each child according to Article 86 of the Social Security Law

4- Production increase bonus, according to the contract subject to the regulations of Article 47 of the Labor Law

5- The amount of other items such as kindergarten, food subsidies, transportation, etc., if there is no special regulation regarding their amount, is subject to agreement and custom within the framework of labor law.

The letter from the Legal Vice President to the Tax Affairs Organization and the Chairman of the Iran Chamber and Secretary of the Business Support Committee is as follows:

According to Fars, the Vice President for Legal Affairs has proposed that the Ministry of Economy eliminate tax ambiguities by preparing a draft amendment to the law on direct taxes. The proposal states: Dismiss the employee.

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