Minimum Living Allowance
Calculate AGI amount for 2008-2021 based on marital status and children.
Since the minimum living allowance was abolished on January 1, 2022, this tool provides historical calculations only for the 2008-2021 period.
How is AGI calculated?
The minimum living allowance is found by applying 15% income tax to the annual gross minimum wage multiplied by 50% for the employee, 10% for a non-working spouse, and additional child-based rates. Monthly AGI is the annual result divided by 12.
Scope and assumptions
The tool shows the historical AGI amount. In actual payroll practice, AGI cannot exceed the income tax calculated for that month; this version produces the theoretical monthly AGI amount and does not calculate net salary.