Good Earth CPA - Employee physical examination fees should be included in the salaries and withholding tax returns should be filed

Employee physical examination fees should be included in the salaries and withholding tax returns should be filed

2014-09-30 15:03:35

The physical examination fees paid by employers for public functionaries, teachers, military personnel, police, staff employees and workers of public and private enterprises are work-related subsidies and are categorized as salary income under Category 3, Article 14 of Income Tax Act. However, the fees of regular physical examinations, which are required under Article 12 of Occupational Safety and Health Act, are not categorized as salary income.

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