1. Is it necessary to pay personal income tax for the one-time disability subsidy?

personal income tax is not required for disability benefits.

Disability allowance is the disability treatment paid by the industrial injury insurance fund when employees are injured at work according to the corresponding industrial injury level, and it belongs to welfare expenses. According to the following laws and regulations, personal income tax can be exempted:

1. Article 4 of the Individual Income Tax Law of the People's Republic of China is exempt from personal income tax for the following items: 4. Welfare expenses, pensions and relief funds;

2. Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Individual Income Tax Policies for Work-related Injury Insurance Benefits Obtained by Workers at Work (Caishui [212] No.4) stipulates: 1. Workers at work and their close relatives shall be exempted from individual income tax for work-related injury insurance benefits obtained in accordance with the Regulations on Work-related Injury Insurance (the State Council Order No.586). Therefore, there is no need to levy personal income tax on disability subsidies.

2. What are the primary areas of work for the certificate of vocational skill level for individual tax calculation?

there are six primary work areas, namely, human resources and salary management, data initialization and information collection of the natural person tax management platform of Golden Tax Phase III, comprehensive income processing, classified income processing, non-resident income processing, tax payment and handling fee processing.

For details, please refer to

Standards and Examination Outline of Vocational Skills for Individual Tax Calculation.