{"id":1297,"date":"2026-01-09T12:35:41","date_gmt":"2026-01-09T03:35:41","guid":{"rendered":"https:\/\/est.haro-inc.com\/?p=1297"},"modified":"2026-01-09T12:37:50","modified_gmt":"2026-01-09T03:37:50","slug":"vietnam-payroll-faq","status":"publish","type":"post","link":"https:\/\/est.haro-inc.com\/vi\/payroll-vn\/vietnam-payroll-faq\/","title":{"rendered":"C\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u00ednh l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam (FAQ)\uff5cB\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, PIT v\u00e0 lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i"},"content":{"rendered":"\n

T\u00ednh l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam li\u00ean quan \u0111\u1ebfn nhi\u1ec1u ch\u1ebf \u0111\u1ed9 nh\u01b0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (SI \/ HI \/ UI) v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT), v\u00ec v\u1eady \u0111\u00e2y l\u00e0 l\u0129nh v\u1ef1c d\u1ec5 g\u00e2y nh\u1ea7m l\u1eabn cho c\u00e1c doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n<\/strong>.<\/p>\n\n\n\n

Trong b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang t\u00f4i t\u1ed5ng h\u1ee3p nh\u1eefng c\u00e2u h\u1ecfi th\u01b0\u1eddng g\u1eb7p v\u1ec1 t\u00ednh l\u01b0\u01a1ng theo h\u00ecnh th\u1ee9c H\u1ecfi & \u0110\u00e1p (Q&A)<\/strong><\/span>, gi\u00fap b\u1ea1n hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 t\u00ednh l\u01b0\u01a1ng, kh\u1ea5u tr\u1eeb, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 x\u1eed l\u00fd lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i.<\/p>\n\n\n\n

FAQ c\u01a1 b\u1ea3n v\u1ec1 t\u00ednh l\u01b0\u01a1ng<\/h2>\n\n\n\n

Q. Tr\u00ecnh t\u1ef1 t\u00ednh l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam nh\u01b0 th\u1ebf n\u00e0o?<\/h3>\n\n\n\n

A. Th\u00f4ng th\u01b0\u1eddng, vi\u1ec7c t\u00ednh l\u01b0\u01a1ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo th\u1ee9 t\u1ef1 sau:
T\u1ed5ng l\u01b0\u01a1ng (Gross) \u2192 Kh\u1ea5u tr\u1eeb b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u2192 X\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf \u2192 T\u00ednh PIT \u2192 L\u01b0\u01a1ng th\u1ef1c nh\u1eadn (Net)<\/strong>.
\u0110i\u1ec3m quan tr\u1ecdng l\u00e0 b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c t\u00ednh tr\u01b0\u1edbc, thu\u1ebf \u0111\u01b0\u1ee3c t\u00ednh sau<\/strong>.
\u0110\u1ec3 hi\u1ec3u r\u00f5 to\u00e0n b\u1ed9 quy tr\u00ecnh, vui l\u00f2ng tham kh\u1ea3o \u201c Quy t\u1eafc c\u01a1 b\u1ea3n v\u1ec1 t\u00ednh l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam<\/a> \u201d.<\/p>\n\n\n\n

Q. H\u00ecnh th\u1ee9c tr\u1ea3 l\u01b0\u01a1ng theo th\u00e1ng c\u00f3 ph\u1ea3i l\u00e0 ph\u1ed5 bi\u1ebfn nh\u1ea5t kh\u00f4ng?<\/h3>\n\n\n\n

\nA. C\u00f3. Tr\u1ea3 l\u01b0\u01a1ng theo th\u00e1ng l\u00e0 h\u00ecnh th\u1ee9c ph\u1ed5 bi\u1ebfn nh\u1ea5t<\/strong> t\u1ea1i Vi\u1ec7t Nam. Ngay c\u1ea3 khi tr\u1ea3 l\u01b0\u01a1ng theo ng\u00e0y ho\u1eb7c theo gi\u1edd, doanh nghi\u1ec7p v\u1eabn th\u01b0\u1eddng t\u1ed5ng h\u1ee3p v\u00e0 x\u1eed l\u00fd theo th\u00e1ng.\n<\/p>\n\n\n\n

FAQ v\u1ec1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (SI \/ HI \/ UI)<\/h2>\n\n\n\n

Q. B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i c\u00f3 \u00e1p d\u1ee5ng cho t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n l\u01b0\u01a1ng kh\u00f4ng?<\/h3>\n\n\n\n

A. Kh\u00f4ng. B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i ch\u1ee7 y\u1ebfu \u00e1p d\u1ee5ng cho l\u01b0\u01a1ng c\u01a1 b\u1ea3n v\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p c\u1ed1 \u0111\u1ecbnh, tr\u1ea3 th\u01b0\u1eddng xuy\u00ean<\/strong>.
C\u00e1c kho\u1ea3n th\u01b0\u1edfng kh\u00f4ng \u0111\u1ecbnh k\u1ef3 ho\u1eb7c th\u01b0\u1edfng T\u1ebft th\u01b0\u1eddng kh\u00f4ng thu\u1ed9c di\u1ec7n \u0111\u00f3ng b\u1ea3o hi\u1ec3m.
Chi ti\u1ebft vui l\u00f2ng xem \u201c Ti\u00eau ch\u00ed tham gia v\u00e0 c\u00e1ch t\u00ednh b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/a> \u201d.<\/p>\n\n\n\n

Q. T\u1ef7 l\u1ec7 ng\u01b0\u1eddi lao \u0111\u1ed9ng ph\u1ea3i \u0111\u00f3ng b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i l\u00e0 bao nhi\u00eau?<\/h3>\n\n\n\n

\nA. \u0110\u1ed1i v\u1edbi lao \u0111\u1ed9ng Vi\u1ec7t Nam, t\u1ef7 l\u1ec7 \u0111\u00f3ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0 SI 8% \/ HI 1.5% \/ UI 1%<\/strong>, t\u1ed5ng c\u1ed9ng 10.5%<\/strong>.\n<\/p>\n\n\n\n

Q. Lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i c\u00f3 ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (UI) kh\u00f4ng?<\/h3>\n\n\n\n

A. Kh\u00f4ng. B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (UI) ch\u1ec9 \u00e1p d\u1ee5ng cho lao \u0111\u1ed9ng Vi\u1ec7t Nam<\/strong>, kh\u00f4ng \u00e1p d\u1ee5ng cho lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i.
Chi ti\u1ebft v\u1ec1 tr\u01b0\u1eddng h\u1ee3p lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i, vui l\u00f2ng tham kh\u1ea3o \u201c B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i<\/a> \u201d.<\/p>\n\n\n\n

FAQ v\u1ec1 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT)<\/h2>\n\n\n\n

Q. Thu\u1ebf PIT \u0111\u01b0\u1ee3c t\u00ednh \u1edf giai \u0111o\u1ea1n n\u00e0o?<\/h3>\n\n\n\n

A. Thu\u1ebf PIT \u0111\u01b0\u1ee3c t\u00ednh sau khi \u0111\u00e3 kh\u1ea5u tr\u1eeb b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/strong>, d\u1ef1a tr\u00ean thu nh\u1eadp ch\u1ecbu thu\u1ebf v\u00e0 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng \u1edf b\u01b0\u1edbc cu\u1ed1i c\u00f9ng.
To\u00e0n b\u1ed9 lu\u1ed3ng kh\u1ea5u tr\u1eeb \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong b\u00e0i \u201c C\u01a1 ch\u1ebf kh\u1ea5u tr\u1eeb (SI \/ HI \/ UI \/ PIT)<\/a> \u201d.<\/p>\n\n\n\n

Q. Th\u01b0\u1edfng T\u1ebft c\u00f3 ph\u1ea3i ch\u1ecbu thu\u1ebf PIT kh\u00f4ng?<\/h3>\n\n\n\n

\nA. C\u00f3. Th\u01b0\u1edfng T\u1ebft l\u00e0 kho\u1ea3n thu nh\u1eadp ch\u1ecbu thu\u1ebf PIT<\/strong>.\n<\/p>\n\n\n\n

FAQ v\u1ec1 lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i<\/h2>\n\n\n\n

Q. Lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i c\u00f3 b\u1eaft bu\u1ed9c tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ea1i Vi\u1ec7t Nam kh\u00f4ng?<\/h3>\n\n\n\n

\nA. C\u00f3. N\u1ebfu \u0111\u00e1p \u1ee9ng c\u00e1c \u0111i\u1ec1u ki\u1ec7n nh\u1ea5t \u0111\u1ecbnh (h\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng t\u1eeb 1 n\u0103m tr\u1edf l\u00ean, c\u00f3 gi\u1ea5y ph\u00e9p lao \u0111\u1ed9ng h\u1ee3p l\u1ec7, v.v.), lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i b\u1eaft bu\u1ed9c ph\u1ea3i tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/strong>.\n<\/p>\n\n\n\n

FAQ v\u1ec1 v\u1eadn h\u00e0nh v\u00e0 th\u1ef1c ti\u1ec5n<\/h2>\n\n\n\n

Q. Doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n th\u01b0\u1eddng g\u1eb7p sai s\u00f3t g\u00ec khi t\u00ednh l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam?<\/h3>\n\n\n\n

A. C\u00e1c sai s\u00f3t th\u01b0\u1eddng g\u1eb7p bao g\u1ed3m: x\u00e1c \u0111\u1ecbnh sai ph\u1ea1m vi \u0111\u00f3ng b\u1ea3o hi\u1ec3m, t\u00ednh sai th\u1ee9 t\u1ef1 kh\u1ea5u tr\u1eeb, x\u1eed l\u00fd ch\u01b0a \u0111\u00fang v\u1edbi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i v\u00e0 kh\u00f4ng c\u1eadp nh\u1eadt k\u1ecbp th\u1eddi c\u00e1c thay \u0111\u1ed5i ph\u00e1p lu\u1eadt.
C\u00e1c v\u00ed d\u1ee5 c\u1ee5 th\u1ec3 \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p trong b\u00e0i \u201c Nh\u1eefng \u0111i\u1ec3m doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n th\u01b0\u1eddng v\u1ea5p ph\u1ea3i khi t\u00ednh l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam<\/a> \u201d.<\/p>\n\n\n\n

Qu\u1ea3n l\u00fd ch\u00ednh x\u00e1c vi\u1ec7c t\u00ednh l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam<\/h2>\n\n\n\n

\nVi\u1ec7c qu\u1ea3n l\u00fd t\u00ednh l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam \u0111\u00f2i h\u1ecfi ph\u1ea3i hi\u1ec3u r\u00f5 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, thu\u1ebf PIT, lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00e1c thay \u0111\u1ed5i ph\u00e1p lu\u1eadt li\u00ean quan.
\nEST gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd t\u1eadp trung t\u00ednh l\u01b0\u01a1ng, kh\u1ea5u tr\u1eeb v\u00e0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i t\u1ea1i Vi\u1ec7t Nam<\/strong>, t\u1eeb \u0111\u00f3 gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 g\u00e1nh n\u1eb7ng v\u1eadn h\u00e0nh.\n<\/p>\n\n\n\n

\ud83d\udc49 Ch\u00fang t\u00f4i c\u0169ng khuy\u1ebfn ngh\u1ecb b\u1ea1n \u0111\u1ecdc th\u00eam \u201c Quy t\u1eafc c\u01a1 b\u1ea3n v\u1ec1 t\u00ednh l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam<\/a> \u201d.<\/p>\n\n\n

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T\u1ea3i t\u00e0i li\u1ec7u<\/span><\/a><\/div>\n<\/div>\n\n\n\n
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\"\"<\/figure>\n\n\n\n
Li\u00ean h\u1ec7<\/span><\/a><\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

T\u00ednh l\u01b0\u01a1ng t\u1ea1i Vi\u1ec7t Nam li\u00ean quan \u0111\u1ebfn nhi\u1ec1u ch\u1ebf \u0111\u1ed9 nh\u01b0 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (SI \/ HI \/ UI) v\u00e0 thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (PIT), v\u00ec v\u1eady \u0111\u00e2y l\u00e0 l\u0129nh v\u1ef1c d\u1ec5 g\u00e2y nh\u1ea7m l\u1eabn cho c\u00e1c doanh nghi\u1ec7p Nh\u1eadt B\u1ea3n. Trong b\u00e0i vi\u1ebft n\u00e0y, ch\u00fang t\u00f4i t\u1ed5ng h\u1ee3p nh\u1eefng c\u00e2u h\u1ecfi […]<\/p>\n","protected":false},"author":1,"featured_media":1061,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"swell_btn_cv_data":"","_locale":"vi","_original_post":"https:\/\/est.haro-inc.com\/?p=1291","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[27,30,26],"tags":[],"class_list":["post-1297","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social-insurance-vn","category-tax-pit-vn","category-payroll-vn","vi"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/est.haro-inc.com\/wp-content\/uploads\/2025\/12\/column5.jpg","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/1297","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/comments?post=1297"}],"version-history":[{"count":1,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/1297\/revisions"}],"predecessor-version":[{"id":1298,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/posts\/1297\/revisions\/1298"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/media\/1061"}],"wp:attachment":[{"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/media?parent=1297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/categories?post=1297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/est.haro-inc.com\/wp-json\/wp\/v2\/tags?post=1297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}