Bohat se salaried employees apni salary slip mein "medical allowance" dekhte hain lekin ye nahi jaante ke iska kitna hissa tax-free hai. Pakistan mein medical allowance basic salary ke 10% tak income tax se exempt hoti hai — is guide mein hum ye limit, hospitalization facility ka rule, aur exemption sahi tareeqe se claim karne ka tareeqa dekhtay hain.
Medical allowance basic salary ka 10% tak tax-free hai — agar employer free medical facility nahi de raha. 10% se zyada hissa taxable hai. Free hospitalization facility milne par poori tarah exempt hoti hai lekin dono benefits sath claim nahi hote.
Medical Allowance Exemption Limit
| Scenario | Exemption |
|---|---|
| Cash medical allowance (no employer facility) | 10% of basic salary — exempt |
| Medical allowance above 10% of basic salary | Excess amount — taxable |
| Employer provides free medical/hospitalization facility | Facility fully exempt (allowance not claimed separately) |
| Both allowance + free facility claimed together | Not allowed — only one benefit applies |
Basic salary ka matlab: Exemption "basic salary" par calculate hoti hai, poori gross salary par nahi. Agar aapki basic salary Rs 1,00,000/month hai, toh Rs 10,000/month tak medical allowance tax-free hai.
Free Medical Facility vs Cash Allowance
Employers do tareeqon se medical benefit de saktay hain — dono ka tax treatment alag hai:
- Cash Medical Allowance: Har mahine salary ke sath fixed amount milta hai — 10% of basic salary tak exempt
- Free Hospitalization/Medical Facility: Employer directly hospital/clinic ka kharcha uthata hai employment terms ke tehat — ye poori tarah exempt hoti hai, 10% limit apply nahi hoti
Ek employee ko dono benefits ek sath (cash allowance bhi aur free facility bhi) nahi milte — employer generally ek policy choose karta hai apne employees ke liye.
Calculation Example
| Item | Amount |
|---|---|
| Basic Salary (Monthly) | Rs 80,000 |
| Medical Allowance Received | Rs 10,000 |
| Exemption Limit (10% of Basic) | Rs 8,000 |
| Exempt Amount | Rs 8,000 |
| Taxable Excess | Rs 2,000/month |
Is example mein Rs 2,000/month (Rs 24,000/year) normal salary income ki tarah taxable hoga aur employer isko Section 149 ke tehat withhold karega.
Return Filing Mein Exemption Kaise Claim Karein
- Employer se salary certificate/Form-J lein jisme medical allowance alag se mention ho
- IRIS return mein gross salary enter karo, phir exempt medical allowance ka hissa "exempt income" column mein show karo
- System khud taxable salary calculate karega exempt amount minus karke
- Agar employer ne already sahi calculation kar ke tax withhold kiya hai, return mein sirf verify karna hoga
Common mistake: Kai employers galti se poori medical allowance ko exempt treat kar dete hain bina 10% limit check kiye — is se galat withholding hoti hai aur baad mein FBR audit mein discrepancy nikalti hai. Apni salary slip khud verify karna zaroori hai.
Kamboh Associates Se Salary Tax Review
| Service | Fee |
|---|---|
| Salary Slip Tax Review (Exemptions Check) | Rs 1,500 |
| Income Tax Return Filing (Salaried) | Rs 3,500 |
| Employer Withholding Discrepancy Resolution | Rs 3,000+ |
Aksar Puchhe Gaye Sawal — Medical Allowance Exemption
Apni Salary Slip Free Mein Review Karwao
Medical allowance sahi exempt ho raha hai ya nahi — Kamboh Associates 15 minute mein check kar deti hai.