Module: PYVN | Molga: 64 | Currency: VND | Region: APAC
Field | Detail |
Statutory | SI (8% EE + 17.5% ER), HI, UI, PIT 5-35%, Trade Union 2%, Tet Bonus |
Tax | Progressive PIT 5-35% |
Key Feature | BHXH Social Insurance & Tet Bonus Mandatory Payment |
Pay Frequency | Monthly |
Banks | Vietcombank, VietinBank, BIDV |
Vietnam-Specific Configuration
BHXH Social Insurance
- Social Insurance (BHXH): 8% EE + 17.5% ER (sick, maternity, occupational)
- Health Insurance (BHYT): 1.5% EE + 3% ER
- Unemployment Insurance (BHTN): 1% EE + 1% ER
- Salary ceiling for SI: 20Γ statutory minimum wage (approx VND 36M/month in 2024)
- Trade Union Fee: 2% ER on total wage fund (separate from SI)
PIT (Personal Income Tax)
- Resident rates: 5% (0-5M VND), 10% (5-10M), 15% (10-18M), 20% (18-32M), 25% (32-52M), 30% (52-80M), 35% (>80M)
- Family circumstance deduction: VND 11M (self) + VND 4.4M per dependent
- Annual PIT finalization: for gross annual income > VND 100M or additional income
Chapter 5.5: Vietnamese Statutory
- SI monthly declaration: e-BHXH portal (before day 30 of each month)
- PIT monthly withholding: via HTKK tax software
- Annual PIT finalization: March 31 deadline
- Tet Bonus (thΖ°α»ng TαΊΏt): typically 1 month salary paid before Lunar New Year
- 13th month salary: not mandatory by law but common practice; configure as IT0015
- Probation salary: min 85% of agreed salary during 60-day probation period