Discussing how to calculate personal income tax with employees, Ms. Vu Thuy Trang, Deputy Director of YouMe Law Company Limited, said that based on the provisions of Circular No. 111/2013/TT-BTC of the Ministry of Finance, biological father, biological mother; father-in-law, mother-in-law (or father-in-law, mother-in-law); stepfather, adoptive father, legal adoptive mother of the taxpayer are considered dependents. Determining dependents to calculate family deductions for taxpayers.

The specific cases specified are:

People of working age who are disabled, unable to work and have no income or whose average monthly income in the year from all sources does not exceed 1 million VND.

People outside working age have no income or have an average monthly income in the year from all sources of income not exceeding 1 million VND.

Ms. Trang said that according to the provisions of Article 4 of Decree No. 135/2020/ND-CP on retirement age, the retirement age under normal working conditions in 2025 for men is 61 years and 3 months, and for women is 56 years and 8 months.

Based on the above regulations, in 2025, parents in one of the following cases will be considered dependents to calculate family deductions for their children when paying personal income tax:

Father from 61 years and 3 months, mother from 56 years and 8 months, no income or average monthly income in the year from all sources of income does not exceed 1 million VND.

Father under 61 years and 3 months, mother under 56 years and 8 months, disabled, unable to work and has no income or has average monthly income in the year from all sources of income not exceeding 1 million VND.