According to the GDT, Item 2b of Article 3 in the Law on Personal Income Tax (LPIT) states that allowances for maternity leave or child adoption are considered part of the income from salaries and wages.
However, Item 2.2 in Section II, Part A, of a circular containing instructions on implementing the LPIT, the income employees receive from the Social Insurance fund during their maternity leave or to adopt a child is exempt from personal income tax.
