The tax law identified the following categories of tax-free income: child maintenance, family benefit and nursing allowance, one-off childbirth allowance paid from trade union funds and social welfare benefit.
241. 税法认可的免税收入类别如下：子女抚养、家属津贴和护理津贴、从工会基金中一次性支付的生育津贴以及社会福利津贴。