People's Republic of China (PRC) Ministry of Finance State Taxation Administration of The People's Republic of China
Notice on Individual Income Tax Policies for Workers with Work-related Injury Insurance
Caishui [2065438+02] No.40
All provinces, autonomous regions, municipalities directly under the central government, the finance department (bureau), the local taxation bureau, and the Finance Bureau of Xinjiang Production and Construction Corps:
In order to implement the Regulations on Work-related Injury Insurance (Order No.586 of the State Council), according to the provisions of Article 4 of the Individual Income Tax Law, "Tax-free income of the financial department of the State Council", the relevant individual income tax policies for employees with work-related injuries to obtain work-related injury insurance benefits are hereby notified as follows:
First, employees and their close relatives are exempt from personal income tax for work-related injury insurance benefits obtained in accordance with the Regulations on Work-related Injury Insurance (Order No.586th of the State Council).
II. The treatment of work-related injury insurance mentioned in Article 1 of this Notice includes one-time disability allowance, disability allowance, one-time medical allowance for work-related injuries, one-time employment allowance for work-related injuries, medical treatment for work-related injuries, food subsidies for hospitalization, transportation and accommodation fees for medical treatment in different places, work-related injury rehabilitation fees, assistive devices fees, and living care fees. Workers with work-related injuries obtained in accordance with the Regulations on Work-related Injury Insurance (Order No.586th of the State Council) shall be subject to work-related injury insurance by their close relatives.
Three. This notice shall be implemented as of 20111. Taxes paid after 20111shall be applied by taxpayers to the competent tax authorities, which shall refund them in accordance with relevant regulations.
20 12 May 3rd