{"id":7639,"date":"2026-03-03T00:00:58","date_gmt":"2026-03-03T07:00:58","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=7639"},"modified":"2026-03-05T18:41:52","modified_gmt":"2026-03-06T01:41:52","slug":"chuyen-khoan-nguoi-lao-dong-tu-5-trieu-tro-len","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/chuyen-khoan-nguoi-lao-dong-tu-5-trieu-tro-len\/","title":{"rendered":"Mandatory bank transfer for employees of 5 million VND or more."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">From 2026, regulations regarding payment methods for employees will undergo significant changes. According to guidance in Official Letter No. 1000\/CTH-QLDN1 from the Can Tho City Tax Department, payments of 5 million VND or more must be made using non-cash methods if businesses wish to include them as deductible expenses when determining corporate income tax.<\/span><\/p>\n<div class=\"su-button-center\"><a href=\"https:\/\/drive.google.com\/file\/d\/1H6UhGqHLHAoR_1mQBxKuHrO9zsNMfmzH\/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_88 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\/chuyen-khoan-nguoi-lao-dong-tu-5-trieu-tro-len\/#Thay_doi_lon_ve_nguong_thanh_toan_bang_tien_mat\" >Major changes to the cash payment threshold.<\/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\/chuyen-khoan-nguoi-lao-dong-tu-5-trieu-tro-len\/#Bat_buoc_chuyen_khoan_voi_khoan_chi_tu_5_trieu_dong\" >Bank transfer is required for payments of 5 million VND or more.<\/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\/chuyen-khoan-nguoi-lao-dong-tu-5-trieu-tro-len\/#Dieu_kien_de_tinh_vao_chi_phi_duoc_tru\" >Conditions for inclusion in deductible expenses<\/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\/chuyen-khoan-nguoi-lao-dong-tu-5-trieu-tro-len\/#Luu_y_quan_trong_cho_ke_toan_doanh_nghiep\" >Important notes for business accountants.<\/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\/chuyen-khoan-nguoi-lao-dong-tu-5-trieu-tro-len\/#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=\"Thay_doi_lon_ve_nguong_thanh_toan_bang_tien_mat\"><\/span><b>Major changes to the cash payment threshold.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Previously, many businesses were accustomed to a higher level of control over cash payments. However, according to new guidelines based on the Corporate Income Tax Law No. 67\/2025\/QH15 and related documents, the 5 million VND threshold has become a crucial limit that requires special attention.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This means that whenever a payment to an employee exceeds 5 million VND per payment, the business is not allowed to pay in cash if it wants to ensure that the expense is eligible for deduction.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Bat_buoc_chuyen_khoan_voi_khoan_chi_tu_5_trieu_dong\"><\/span><b>Bank transfer is required for payments of 5 million VND or more.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">According to Clause 1, Article 9 of Decree 320\/2025\/ND-CP, the conditions regarding non-cash payment documents apply to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Purchases of goods, services, or payments to employees with a value of 5 million VND or more per payment.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transactions under 5 million VND but occurring multiple times on the same day with the same party, if the total reaches 5 million VND or more.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Thus, not only individual expenses but also the cumulative value for the day are subject to control. Payment via bank transfer becomes a mandatory requirement for expenses to be considered reasonable and valid during tax settlement.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Dieu_kien_de_tinh_vao_chi_phi_duoc_tru\"><\/span><b>Conditions for inclusion in deductible expenses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">In response to the company&#039;s letter, the tax authorities emphasized that payments to employees of 5 million VND or more are only deductible expenses if they meet the following criteria:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Actual costs incurred and directly related to production and business operations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are valid invoices and supporting documents as required by regulations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There is documentation proving non-cash payment for expenses that are required to be paid via bank transfer.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Without meeting any of the above conditions, businesses risk having expenses disallowed when determining taxable corporate income.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Luu_y_quan_trong_cho_ke_toan_doanh_nghiep\"><\/span><b>Important notes for business accountants.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Lowering the control threshold from 20 million VND to 5 million VND creates greater pressure on the accounting department. Businesses need to:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review and update all employee bank account information.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Establish a process for paying salaries, bonuses, and allowances through bank transfers.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Monitor the cumulative payment value for the day to avoid violations due to oversight.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">In addition to ensuring tax compliance, switching to cashless payments also helps businesses increase cash flow transparency and reduce risks during tax audits and inspections.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In summary, from 2026 onwards, all payments to employees of 5 million VND or more must be made through a bank if businesses want to protect their tax interests. Proactively adjusting payment procedures from the beginning of the year will help businesses avoid unnecessary risks during the tax settlement process.<\/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><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><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>","protected":false},"excerpt":{"rendered":"<p>T\u1eeb n\u0103m 2026, quy \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9c chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 s\u1ef1 thay \u0111\u1ed5i \u0111\u00e1ng ch\u00fa \u00fd. Theo h\u01b0\u1edbng d\u1eabn t\u1ea1i C\u00f4ng v\u0103n s\u1ed1 1000\/CTH-QLDN1 c\u1ee7a C\u1ee5c Thu\u1ebf TP. C\u1ea7n Th\u01a1, c\u00e1c kho\u1ea3n thanh to\u00e1n t\u1eeb 5 tri\u1ec7u \u0111\u1ed3ng tr\u1edf l\u00ean b\u1eaft bu\u1ed9c ph\u1ea3i th\u1ef1c hi\u1ec7n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c kh\u00f4ng d\u00f9ng [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7640,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7639","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\/7639","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=7639"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7639\/revisions"}],"predecessor-version":[{"id":7695,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7639\/revisions\/7695"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7640"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7639"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7639"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7639"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}