{"id":8955,"date":"2026-06-19T14:06:02","date_gmt":"2026-06-19T07:06:02","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=8955"},"modified":"2026-06-19T14:06:02","modified_gmt":"2026-06-19T07:06:02","slug":"hach-toan-tien-luong-va-cac-khoan-trich-theo-luong","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/","title":{"rendered":"Detailed guide to accounting for salaries and salary-related deductions."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In businesses, salaries are not only payments to employees but also a crucial cost component that directly impacts profits, tax obligations, and the transparency of financial reporting. Therefore, proper accounting for salaries and related deductions is a mandatory requirement in accounting practices.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This article provides a comprehensive summary of the principles, accounts used, journal entries, and methods for handling related transactions. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-200-2014-TT-BTC-huong-dan-Che-do-ke-toan-Doanh-nghiep-263599.aspx\" target=\"_blank\" rel=\"noopener\">Circular 200\/2014\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">, <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-133-2016-TT-BTC-huong-dan-che-do-ke-toan-doanh-nghiep-nho-va-vua-284997.aspx\" target=\"_blank\" rel=\"noopener\">Circular 133\/2016\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> and update application guidelines. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Thong-tu-99-2025-TT-BTC-huong-dan-Che-do-ke-toan-doanh-nghiep-565484.aspx\" target=\"_blank\" rel=\"noopener\">Circular 99\/2025\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> starting from fiscal year 2026.<\/span><\/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\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Tong_quan_ve_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\" >Overview of payroll accounting and payroll deductions<\/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\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Tien_luong_va_cac_khoan_trich_theo_luong_la_gi\" >What are wages and payroll deductions?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Tien_luong_trong_doanh_nghiep_la_gi\" >What is salary in a business?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Cac_khoan_trich_theo_luong_la_gi\" >What are payroll deductions?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Tai_khoan_ke_toan_su_dung_trong_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\" >Accounting accounts used in recording salaries and payroll deductions.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Tai_khoan_334_Phai_tra_nguoi_lao_dong\" >Account 334: Payable to employees<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Tai_khoan_338_Phai_tra_phai_nop_khac\" >Account 338: Other payables and liabilities<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Nguyen_tac_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\" >Principles of accounting for salaries and salary-related deductions.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Phan_bo_chi_phi_theo_bo_phan\" >Cost allocation by department<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Nguyen_tac_phu_hop_giua_chi_phi_va_doanh_thu\" >The principle of matching costs and revenues.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Nguyen_tac_trich_truoc_va_khau_tru\" >Principles of accrual and deduction<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Can_cu_tinh_luong_trong_doanh_nghiep\" >Basis for calculating salaries in businesses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Huong_dan_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\" >Guide to accounting for salaries and salary-related deductions.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Hach_toan_cac_khoan_bao_hiem_trich_theo_luong\" >Accounting for insurance contributions deducted from salary.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-tien-luong-va-cac-khoan-trich-theo-luong\/#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 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tong_quan_ve_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\"><\/span><b>Overview of payroll accounting and payroll deductions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Payroll accounting and related deductions are the process of recording amounts payable to employees (salaries, bonuses, allowances, etc.) and mandatory deductions (social insurance, health insurance, unemployment insurance, union fees) in the company&#039;s accounting system.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a recurring monthly accounting task that directly affects:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Production and business costs<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Obligations to employees<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax and social insurance obligations<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporate financial statements.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tien_luong_va_cac_khoan_trich_theo_luong_la_gi\"><\/span><b>What are wages and payroll deductions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tien_luong_trong_doanh_nghiep_la_gi\"><\/span><b>What is salary in a business?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Wages are the amounts that businesses must pay to their employees, including:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Basic salary<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Additional salary<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bonus<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Allowance<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other payables<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In accounting, wages are primarily reflected in account 334 \u2013 Payable to employees.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cac_khoan_trich_theo_luong_la_gi\"><\/span><b>What are payroll deductions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Deductions from payroll include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Social insurance (BHXH)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Health insurance<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Unemployment insurance<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trade union funds (KPC\u0110)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">These amounts are reflected in Account 338 \u2013 Other payables and accruals.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_khoan_ke_toan_su_dung_trong_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\"><\/span><b>Accounting accounts used in recording salaries and payroll deductions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8958\" aria-describedby=\"caption-attachment-8958\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8958\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-ke-toan-su-dung-trong-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong.jpg\" alt=\"T\u00e0i kho\u1ea3n k\u1ebf to\u00e1n s\u1eed d\u1ee5ng trong h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-ke-toan-su-dung-trong-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-ke-toan-su-dung-trong-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-ke-toan-su-dung-trong-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-ke-toan-su-dung-trong-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-ke-toan-su-dung-trong-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8958\" class=\"wp-caption-text\">Accounting accounts used in recording salaries and payroll deductions.<\/figcaption><\/figure>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_khoan_334_Phai_tra_nguoi_lao_dong\"><\/span><b>Account 334: Payable to employees<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Account 334 is used to reflect accounts payable and payment status to employees.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The debtor side shows:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Salaries and bonuses have been paid.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deductions from wages<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Transfer of unpaid salary<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The side that can be displayed:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Salaries and wages that need to be paid.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A credit balance reflects the amount still owed to employees.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tai_khoan_338_Phai_tra_phai_nop_khac\"><\/span><b>Account 338: Other payables and liabilities<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Account 338 reflects amounts payable to state agencies and related organizations, including:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Social Insurance<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Health Insurance<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Social Insurance<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Trade union funds<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Other payables.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The &quot;Yes&quot; side shows:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Provision for insurance premiums and related obligations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Record any liabilities that arise.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The debit side shows:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When paying insurance premiums<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When paying off accounts payable.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A credit balance indicates the amount still due, while a debit balance shows an overpayment or overpayment.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses that do not have a dedicated accounting department, using<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\"> full accounting service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> This is the optimal solution to ensure that all payroll, insurance, and tax matters are handled correctly, minimizing errors and saving operating costs.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\"><\/span><b>Principles of accounting for salaries and salary-related deductions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8957\" aria-describedby=\"caption-attachment-8957\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8957\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong.jpg\" alt=\"Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nguyen-tac-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8957\" class=\"wp-caption-text\">Principles of accounting for salaries and salary-related deductions.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The most important principle is to allocate costs correctly to the departments using the labor, ensuring that the true nature of the costs is reflected.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Phan_bo_chi_phi_theo_bo_phan\"><\/span><b>Cost allocation by department<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Cost allocation accounting by department:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 622: Direct labor costs<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 627: General production costs<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 641: Selling expenses<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 642: Business management expenses.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_phu_hop_giua_chi_phi_va_doanh_thu\"><\/span><b>The principle of matching costs and revenues.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Salary expenses must be recognized in the period in which they are incurred, regardless of when they are paid.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nguyen_tac_trich_truoc_va_khau_tru\"><\/span><b>Principles of accrual and deduction<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Principles of accrual and deduction:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses are responsible for social insurance, health insurance, unemployment insurance, trade union fees, etc.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The employee bears the cost of the deductions from their salary.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition, the solution <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-ke-toan-dich-vu\/\">hire accounting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> This is to ensure that accounting records, financial reports, and tax obligations are always accurately updated for each accounting period, especially in transactions related to salaries and payroll deductions.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_tinh_luong_trong_doanh_nghiep\"><\/span><b>Basis for calculating salaries in businesses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">At the end of the period, the accountant calculates salaries based on the following factors:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Time sheet: Actual number of working days, number of working hours<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Employment contract: Basic salary and allowances based on position.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compensation and benefits regulations: Internal company policies and mechanisms for KPI and productivity bonuses.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Huong_dan_hach_toan_tien_luong_va_cac_khoan_trich_theo_luong\"><\/span><b>Guide to accounting for salaries and salary-related deductions.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_8956\" aria-describedby=\"caption-attachment-8956\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-8956\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong.jpg\" alt=\"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Huong-dan-hach-toan-tien-luong-va-cac-khoan-trich-theo-luong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-8956\" class=\"wp-caption-text\">Guide to accounting for salaries and salary-related deductions.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To help accountants easily systematize and quickly look up transactions arising in practice, below is a summary table of basic journal entries related to payroll accounting and related deductions. The table is presented by specific transaction, along with the corresponding debit and credit accounts, for easy tracking.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Summary table of accounting entries for salaries and salary-related deductions.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>No.<\/b><\/td>\n<td style=\"text-align: center;\"><b>Business content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Debit Account<\/b><\/td>\n<td style=\"text-align: center;\"><b>The account has<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Record wages payable to employees.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">622, 623, 627, 641, 642<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Deduct salary from the bonus fund.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3531<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Deduct social insurance, health insurance, and unemployment insurance contributions from expenses.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">622, 623, 627, 641, 642<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3381 (Social Insurance), 3384 (Health Insurance), 3386 (Unemployment Insurance)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Deductions for social insurance, health insurance, and unemployment insurance from employees&#039; salaries.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3383, 3384, 3386<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Pay social insurance, health insurance, and unemployment insurance contributions to the managing agency.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3383, 3384, 3386, 3382<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">6<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Personal income tax deduction from salary<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3335<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">7<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Pay personal income tax to the State.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3335<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">8<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Payment by cash\/bank transfer<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">9<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Paying wages with goods or products.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">511, 3331 (if VAT applies)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Advance salary for employees<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">11<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Record the social insurance contributions (sick leave, maternity leave) payable to the employee.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">338<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">12<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Receive social insurance benefits from the insurance agency.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">338<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">13<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Paying social insurance benefits to employees.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">111, 112<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As can be seen, all transactions related to salaries, insurance, and personal income tax revolve around key accounts such as Account 334, Account 338, and Account 3335, combined with the expense account system for each department.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Mastering this summary table helps accountants:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Minimize errors when making accounting entries.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accurately allocate costs by department.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ensure compliance with the regulations in Circulars 200 and 133, and the guidelines of Circular 99 from 2026 onwards.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This also serves as an important basis for standardizing the accounting of salaries and salary-related deductions in businesses in a transparent and consistent manner.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_cac_khoan_bao_hiem_trich_theo_luong\"><\/span><b>Accounting for insurance contributions deducted from salary.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When deducting social insurance, health insurance, and union fees from business expenses, the accountant records:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit accounts 154, 241, 622, 623, 627, 641, 642\u2026: Salary subject to social insurance contributions x Total percentage of social insurance, health insurance, unemployment insurance and union fees deducted.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 3383 \u2013 Social Insurance: Salary subject to social insurance contributions x Social insurance contribution rate<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 3384 \u2013 Health Insurance: Salary subject to social insurance contributions x Health insurance contribution rate<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 3386 (or 3385 \u2013 according to Circular 133) \u2013 voluntary insurance: Salary subject to social insurance contributions x Unemployment insurance contribution rate<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 3382 \u2013 Trade Union Fund: Salary subject to social insurance contributions x Trade Union Fund contribution rate.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition, for medium and large-sized businesses, the arrangement of dedicated personnel such as<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-ke-toan-truong\/\"> hire chief accountant<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> This helps to tightly control the financial and accounting system, ensuring that the allocation of salary costs, insurance deductions, and personal income tax declarations are carried out correctly and in compliance with current regulations.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Insurance contributions are deducted from employees&#039; salaries.<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 334 \u2013 Payable to employees: Salary subject to social insurance contributions x 10.5%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 3383 \u2013 Social Insurance: Salary subject to social insurance contributions x 8%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 3384 \u2013 Health Insurance: Salary subject to social insurance contributions x 1.5%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 3386 (or 3385 \u2013 according to Circular 133\/2016\/TT-BTC) \u2013 Unemployment Insurance: Salary subject to social insurance contributions x 1%<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">When a business pays insurance premiums to the competent government agency, the accountant records the following:<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 3383 \u2013 Social Insurance: Amount deducted for social insurance (Salary subject to social insurance contributions x 25%)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 3384 \u2013 Health Insurance: Amount deducted for health insurance (Salary subject to social insurance contributions x 4.5%)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 3386 (or 3385 \u2013 according to Circular 133) \u2013 Unemployment Insurance: Amount deducted for unemployment insurance (Salary subject to social insurance contributions x 2%)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 3382 \u2013 Trade Union Fund: Amount paid for trade union fees (Salary subject to social insurance contributions x 2%)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounts 1111 and 1121: Total payable (Salary subject to social insurance contributions x 34%).<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accounting for salaries and payroll deductions plays a crucial role in cost management, ensuring obligations to employees and compliance with tax and insurance laws. Accountants need to have a firm grasp of cost allocation principles, the accounting system, and standard journal entries according to current regulations to ensure accurate and transparent data.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For free support and advice!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><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 style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile\u00a0<\/a><\/span><\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Trong doanh nghi\u1ec7p, ti\u1ec1n l\u01b0\u01a1ng kh\u00f4ng ch\u1ec9 l\u00e0 kho\u1ea3n chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng m\u00e0 c\u00f2n l\u00e0 m\u1ed9t c\u1ea5u ph\u1ea7n chi ph\u00ed quan tr\u1ecdng \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn l\u1ee3i nhu\u1eadn, ngh\u0129a v\u1ee5 thu\u1ebf v\u00e0 t\u00ednh minh b\u1ea1ch c\u1ee7a b\u00e1o c\u00e1o t\u00e0i ch\u00ednh. V\u00ec v\u1eady, vi\u1ec7c h\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":8959,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8955","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\/8955","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=8955"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8955\/revisions"}],"predecessor-version":[{"id":8960,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/8955\/revisions\/8960"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/8959"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=8955"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=8955"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=8955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}