{"id":7426,"date":"2026-01-29T20:35:48","date_gmt":"2026-01-30T03:35:48","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7426"},"modified":"2026-02-01T18:26:37","modified_gmt":"2026-02-02T01:26:37","slug":"tien-luong-5-trieu-bat-buoc-chuyen-khoan","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/tien-luong-5-trieu-bat-buoc-chuyen-khoan\/","title":{"rendered":"Significant changes to payroll costs when calculating corporate income tax from the end of 2025."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The corporate income tax (CIT) management policy has undergone significant adjustments regarding the method of paying salaries and wages. According to the new guidelines, from December 15, 2025, businesses will no longer be allowed to account for salary expenses of 5 million VND or more per payment if paid in cash. Instead, these expenses must be paid through non-cash methods to be considered reasonable expenses when determining taxable income.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The above content has been clarified by the Ministry of Finance in Official Letter No. 218\/CST-TN dated January 27, 2026, thereby unifying the understanding and practical application.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1Vt8F_4casPLbcZ6h1ZrgiRcviRCboe1e\/view?usp=sharing\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\" rel=\"noopener\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Download Summary File <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-luong-5-trieu-bat-buoc-chuyen-khoan\/#Co_so_phap_ly_dieu_chinh_chi_phi_tien_luong\" >Legal basis for regulating wage costs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-luong-5-trieu-bat-buoc-chuyen-khoan\/#Quy_dinh_moi_ve_thanh_toan_khong_dung_tien_mat_doi_voi_tien_luong\" >New regulations on cashless payment for salaries.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-luong-5-trieu-bat-buoc-chuyen-khoan\/#The_nao_la_chung_tu_thanh_toan_khong_dung_tien_mat_hop_le\" >What constitutes a valid non-cash payment document?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-luong-5-trieu-bat-buoc-chuyen-khoan\/#Khuyen_nghi_cho_doanh_nghiep_khi_chi_tra_luong_tien_cong\" >Recommendations for businesses when paying salaries and wages.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-luong-5-trieu-bat-buoc-chuyen-khoan\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Co_so_phap_ly_dieu_chinh_chi_phi_tien_luong\"><\/span><b>Legal basis for regulating wage costs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The current recognition of salary and wage expenses is governed by the following legal framework:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporate Income Tax Law No. 67\/2025\/QH15<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decree No. 320\/2025\/ND-CP<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">According to the guidelines in Official Letter 218\/CST-TN, a salary payment can only be included as a deductible expense if it simultaneously meets all of the following conditions:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The expenditure is directly related to the business operations of the enterprise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">All required documents and records are available, including: employment contracts, payroll records, and payment documents.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Not included in the group of expenditures excluded under Clause 8, Article 10 of Decree 320\/2025\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses must have actually made the payment and possess valid payment documentation; cases where expenses are only recorded in the books but not actually paid or lack valid documentation will not be accepted.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Quy_dinh_moi_ve_thanh_toan_khong_dung_tien_mat_doi_voi_tien_luong\"><\/span><b>New regulations on cashless payment for salaries.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">The key change from the end of 2025 is the establishment of a separate threshold for cashless payments of salaries and wages. Compared to before, the new regulations are more specific and stringent:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prior to December 15, 2025, the law did not specifically stipulate a threshold for salary payments; in practice, a threshold of 20 million VND was commonly applied to invoices for goods and services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">From December 15, 2025, all salary and wage payments to employees with a value of 5 million VND or more per payment must be made via bank transfer.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">This regulation applies based on the &quot;value of each payment,&quot; regardless of total monthly income. Therefore, if the combined salary, bonus, or allowances amount to 5 million VND or more in a single payment, the company is required to make the payment through a bank.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"The_nao_la_chung_tu_thanh_toan_khong_dung_tien_mat_hop_le\"><\/span><b>What constitutes a valid non-cash payment document?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To avoid having expenses disallowed during a tax audit, business accountants need to correctly identify the legal form of payment as follows:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Decree No. 52\/2024\/ND-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Article 26 of Decree No. 181\/2025\/ND-CP<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Accordingly, valid non-cash payment documents include:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The order is to transfer funds from the company&#039;s account to the employee&#039;s account.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other electronic payment methods permitted by law are available, provided the transaction is clearly documented through the banking system or credit institution.<\/span><\/li>\n<\/ul>\n<p><b>Important Note: <\/b><span style=\"font-weight: 400;\">Businesses that deposit cash directly into employees&#039; accounts are still considered to be making cash payments. In this case, if the payment is 5 million VND or more per transaction, the payment will not be considered a deductible expense.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Khuyen_nghi_cho_doanh_nghiep_khi_chi_tra_luong_tien_cong\"><\/span><b>Recommendations for businesses when paying salaries and wages.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">To mitigate tax risks and ensure compliance with new regulations, businesses should proactively implement the following measures:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Collect bank account information for all employees, including seasonal workers and freelancers, whose income is 5 million VND or more per transaction.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Strictly control small, incidental expenses: if the total amount in a single payment reaches 5 million VND, absolutely no cash payments should be made.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Keep complete records of documents: bank statements, payment orders, payroll records, etc., to facilitate tax audits and inspections.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Strict adherence to the new regulations not only helps businesses protect their rights regarding corporate income tax expenses, but also contributes to the policy of transparency in cash flow and transactions within the economy.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\" class=\"su-button su-button-style-flat\" style=\"color:#FFFFFF;background-color:#d9534f;border-color:#ae4340;border-radius:5px\" target=\"_self\"><span style=\"color:#FFFFFF;padding:0px 22px;font-size:17px;line-height:34px;border-color:#e58784;border-radius:5px;text-shadow:none\">  Contact Us for Consultation <\/span><\/a><\/div>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Address: No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mobile\/Zalo: 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Email: man@man.net.vn<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Content production by: Mr. <\/span><span style=\"color: #ff0000;\"><a style=\"color: #ff0000;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><\/span><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO MAN \u2013 Master Accountant Network, Vietnamese CPA Auditor with over 30 years of experience in Accounting, Auditing and Financial Consulting.<\/span><\/p>\n<p><strong>Source:<\/strong> <span style=\"color: #ff0000;\">Article by LuatVietnam<\/span><\/p>\n<p style=\"text-align: right;\"><b><i>MAN Editorial Board \u2013 Master Accountant Network<\/i><\/b><\/p>","protected":false},"excerpt":{"rendered":"<p>The corporate income tax (CIT) management policy has undergone significant adjustments regarding the method of paying salaries and wages. According to the new guidelines, from December 15, 2025, businesses will no longer be allowed to account for salary expenses of 5 million VND or more per payment if the payment is made at a rate of 5 million VND or more.<\/p>","protected":false},"author":4,"featured_media":7427,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7426","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7426","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7426"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7426\/revisions"}],"predecessor-version":[{"id":7429,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7426\/revisions\/7429"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7427"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7426"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7426"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7426"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}