{"id":9050,"date":"2026-06-29T16:02:50","date_gmt":"2026-06-29T09:02:50","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9050"},"modified":"2026-06-29T16:02:50","modified_gmt":"2026-06-29T09:02:50","slug":"hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/","title":{"rendered":"Accounting for social insurance and other insurance contributions deducted from salary."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accounting for social insurance and other insurance contributions deducted from salaries is a crucial task that helps businesses accurately reflect personnel costs, insurance obligations, and payments to employees. Mandatory insurance contributions include social insurance (BHXH), health insurance (BHYT), unemployment insurance (BHTN), and trade union fees (KPC\u0110), which are jointly contributed by the business and employees according to prescribed ratios. Accountants need to follow the correct procedures from the initial contribution, deduction from salaries, payment to the management agency, to monitoring the insurance benefits that arise.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accurate accounting not only helps businesses control payroll costs but also ensures that financial statements, tax records, and insurance obligations are transparent and complete.<\/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-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Tai_khoan_su_dung_khi_hach_toan_BHXH_va_cac_khoan_bao_hiem_trich_theo_luong\" >This account is used when accounting for social insurance and other insurance contributions deducted from salaries.<\/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-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Hach_toan_khoan_bao_hiem_doanh_nghiep_dong_va_nguoi_lao_dong_dong\" >Accounting for insurance contributions paid by the employer and employees.<\/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\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Hach_toan_khi_doanh_nghiep_nop_tien_bao_hiem\" >Accounting when a business pays insurance premiums.<\/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\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Hach_toan_thue_TNCN_tu_tien_luong_nguoi_lao_dong\" >Accounting for personal income tax on employee salaries.<\/a><\/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-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Hach_toan_tra_luong_bang_san_pham_hang_hoa\" >Accounting for wages paid in products or goods.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Hach_toan_tien_thuong_tu_quy_khen_thuong_phuc_loi\" >Accounting for bonuses from the reward and welfare fund.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Hach_toan_BHXH_cho_cac_che_do_om_dau_thai_san_tai_nan\" >Accounting for social insurance benefits including sickness, maternity, and accident benefits.<\/a><\/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-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Vi_du_thuc_te_ve_hach_toan_BHXH_va_cac_khoan_bao_hiem_trich_theo_luong\" >Practical examples of accounting for social insurance and insurance contributions deducted from salaries.<\/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-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Vi_du_1_Hach_toan_bao_hiem_cho_nhan_vien_ban_hang\" >Example 1: Accounting for insurance for sales staff<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Trich_bao_hiem_vao_chi_phi_cong_ty\" >Insurance premiums are deducted from company expenses.\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Trich_bao_hiem_tru_vao_luong_nguoi_lao_dong\" >Insurance contributions are deducted from employees&#039; salaries.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Khi_nop_tien_bao_hiem_xa_hoi\" >When paying social insurance contributions<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Vi_du_2_Hach_toan_che_do_thai_san\" >Example 2: Accounting for maternity benefits<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-bhxh-va-cac-khoan-bao-hiem-trich-theo-luong\/#Nhung_luu_y_khi_hach_toan_BHXH_va_cac_khoan_bao_hiem_trich_theo_luong\" >Points to note when accounting for social insurance and insurance contributions deducted from salaries.<\/a><\/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-bhxh-va-cac-khoan-bao-hiem-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-bhxh-va-cac-khoan-bao-hiem-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=\"Tai_khoan_su_dung_khi_hach_toan_BHXH_va_cac_khoan_bao_hiem_trich_theo_luong\"><\/span><b>This account is used when accounting for social insurance and other insurance contributions deducted from salaries.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9053\" aria-describedby=\"caption-attachment-9053\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9053\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-su-dung-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong.jpg\" alt=\"T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng khi h\u1ea1ch to\u00e1n BHXH v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m tr\u00edch theo l\u01b0\u01a1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-su-dung-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-su-dung-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-su-dung-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-su-dung-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Tai-khoan-su-dung-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9053\" class=\"wp-caption-text\">This account is used when accounting for social insurance and other insurance contributions deducted from salaries.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When accounting for social insurance and other insurance contributions deducted from salaries, accountants need to correctly identify the accounting system to fully reflect the obligations payable, deductions from salaries, and the portion of expenses borne by the enterprise. The table below summarizes the accounts commonly used in this accounting process.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Table: Accounts used in accounting for social insurance and insurance contributions deducted from salaries.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Account<\/b><\/td>\n<td style=\"text-align: center;\"><b>Content\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Role<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 334 (Payable to employees)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Track employee salaries, bonuses, and other payments due.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">This reflects the deductions from wages and the actual amount paid to employees.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 338 (Other payables and liabilities)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Track insurance premiums and payment obligations.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">This is a consolidated account for recording social insurance contributions, health insurance contributions, unemployment insurance contributions, and trade union fees.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 3382\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Trade union funds<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">This reflects the amount of trade union fees that the enterprise is required to deduct and pay.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 3383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Social insurance<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Track the social insurance contributions made jointly by the employer and the employee.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 3384\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Health insurance<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Keep track of the health insurance contributions that must be deducted according to regulations.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 3386<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Unemployment insurance<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">This reflects the unemployment insurance contributions that must be deducted from both businesses and employees.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 3335 (Personal Income Tax)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Track the personal income tax deducted from employees&#039; salaries.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Used when businesses deduct and pay personal income tax on behalf of their employees.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 154, 622, 623, 627, 641, 642<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Production and business expense accounts<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Used to record the portion of business insurance included in expenses for each department where it is incurred.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Understanding the function of each account will help accountants accurately record social insurance and other insurance contributions deducted from salaries, while also facilitating cost allocation, data reconciliation, and the preparation of accounting reports in accordance with regulations.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_khoan_bao_hiem_doanh_nghiep_dong_va_nguoi_lao_dong_dong\"><\/span><b>Accounting for insurance contributions paid by the employer and employees.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When accounting for social insurance and other insurance contributions deducted from salaries, accountants can summarize the employer&#039;s share and the employee&#039;s share in a comparison table as follows:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">The accounting sheet for social insurance and insurance contributions based on salary includes contributions made by both the employer and the employee.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Insurance premiums are deducted from business expenses.<\/b><\/td>\n<td style=\"text-align: center;\"><b>Insurance contributions are deducted from salary.<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The nature of accounting<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Record as a production and business expense by the department employing the labor force.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Direct deduction from wages payable to employees.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Debit account<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Debit accounts 154, 241, 622, 623, 627, 641, 642<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Debit account 334<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Social Insurance<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 3383: 17.5% is on salary subject to insurance.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">There is account 3383: 8% on salary subject to social insurance contributions.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Health Insurance<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 3384: 3% is on salary subject to insurance contributions.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 3384: 1.5% on salary subject to insurance contributions.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Unemployment insurance<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">There is account 3386: 1% on salary contributions.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">There is account 3386: 1% on salary contributions.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Trade union funds<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">There is account 3382: 2% on salary contributions.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Not applicable<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Total percentage<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">23.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.5%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The total amount borne by the business and included in the cost is 23.5% based on the insured payroll fund, while the amount deducted from the employee&#039;s salary is 10.5%.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses that lack a professional accounting team or struggle with handling payroll, insurance, and recurring tax matters, choosing a suitable accounting service is essential.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/?utm_source=chatgpt.com\"> full accounting service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> This can help businesses control their books and documents and ensure that accounting operations are carried out in accordance with regulations.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_khi_doanh_nghiep_nop_tien_bao_hiem\"><\/span><b>Accounting when a business pays insurance premiums.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After completing the insurance premium deductions, the business makes payments to the insurance agency and related entities. The accountant needs to record the correct amount paid to reduce the payable obligation in the corresponding account 338.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Accounting entry form when a business pays insurance premiums.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Debit account<\/b><\/td>\n<td style=\"text-align: center;\"><b>Credit account<\/b><\/td>\n<td style=\"text-align: center;\"><b>Proportion<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Pay Social Insurance<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 3383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 111, 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25.5%\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Pay health insurance<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 3383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 111, 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.5%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Pay unemployment insurance<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 3386<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 111, 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Pay union dues<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 3382<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 111, 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Total amount paid<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Accounts 3383, 3384, 3386, 3382<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account 111, 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">34%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Specifically, the enterprise paid 321 TP3T to the insurance agency and 21 TP3T to the Labor Union. Accurate accounting for each item helps accountants track payment obligations precisely and facilitates reconciliation with regulatory authorities.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_thue_TNCN_tu_tien_luong_nguoi_lao_dong\"><\/span><b>Accounting for personal income tax on employee salaries.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition to mandatory insurance, accountants also need to track personal income tax arising from salaries.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When deducting personal income tax from employee 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<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 3334 \u2013 Personal Income Tax<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When businesses pay personal income tax:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 3335 \u2013 Personal Income Tax<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are accounts 111 and 112.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Integrating payroll, insurance, and tax tracking helps businesses maintain full control over their employee-related financial obligations.\u00a0<\/span><\/p>\n<blockquote><p><b>See more:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/hach-toan-thue-tncn-cua-nguoi-lao-dong\/\">Accounting for personal income tax of employees according to Circular 99.<\/a><\/span><\/strong><\/p><\/blockquote>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_tra_luong_bang_san_pham_hang_hoa\"><\/span><b>Accounting for wages paid in products or goods.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In cases where businesses pay employees with products or goods, accountants need to determine the correct method for calculating VAT to record revenue and liabilities appropriately. The following content summarizes the accounting methods for each specific case.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Table: Accounting for wages paid in products and goods.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Table: Accounting for wages paid in products and goods.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Case<\/b><\/td>\n<td style=\"text-align: center;\"><b>Recording method<\/b><\/td>\n<td style=\"text-align: center;\"><b>Accounting entries<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Products and goods subject to Value Added Tax (VAT) under the deduction method.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Record internal revenue at the price excluding VAT.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Debit Account 334 (Payable to employees)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">There is account 3331 (VAT payable)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">There is account 5118 (Other revenue)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Not subject to VAT or required to declare VAT using the direct method.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Recorded at the payment price.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Debit Account 334 (Payable to employees)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">There is account 5118 (Other revenue)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Therefore, when paying wages with products or goods, businesses need to base their accounting on the nature of the goods and the method of VAT declaration to ensure accurate and consistent accounting data.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_tien_thuong_tu_quy_khen_thuong_phuc_loi\"><\/span><b>Accounting for bonuses from the reward and welfare fund.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When determining the amount of bonus to be paid to employees:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 353 \u2013 Reward and Welfare Fund<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 334 \u2013 Payable to employees<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When paying out bonuses:<\/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<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are accounts 111 and 112.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Hach_toan_BHXH_cho_cac_che_do_om_dau_thai_san_tai_nan\"><\/span><b>Accounting for social insurance benefits including sickness, maternity, and accident benefits.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9052\" aria-describedby=\"caption-attachment-9052\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9052\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-ve-do-thai-san.jpg\" alt=\"H\u1ea1ch to\u00e1n BHXH v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m tr\u00edch theo l\u01b0\u01a1ng v\u1ec1 \u0111\u1ed9 thai s\u1ea3n\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-ve-do-thai-san.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-ve-do-thai-san-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-ve-do-thai-san-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-ve-do-thai-san-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-ve-do-thai-san-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9052\" class=\"wp-caption-text\">Accounting for social insurance and other insurance contributions deducted from salary related to maternity leave.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For social insurance benefits paid by the insurance agency, such as maternity leave, sickness benefits, and work-related accident benefits, accountants need to track them separately.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When determining the amount of social insurance contributions to be paid to employees:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit Account 3383 \u2013 Social Insurance<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account 334 \u2013 Payable to employees<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When receiving money from the Social Insurance agency:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit accounts 111 and 112<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Account number 3383<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When paying employee benefits:<\/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<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There are accounts 111 and 112.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_thuc_te_ve_hach_toan_BHXH_va_cac_khoan_bao_hiem_trich_theo_luong\"><\/span><b>Practical examples of accounting for social insurance and insurance contributions deducted from salaries.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_1_Hach_toan_bao_hiem_cho_nhan_vien_ban_hang\"><\/span><b>Example 1: Accounting for insurance for sales staff<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Let&#039;s assume company X has a sales employee whose salary subject to social insurance contributions is 10,000,000 VND\/month.\u00a0<\/span><\/p>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trich_bao_hiem_vao_chi_phi_cong_ty\"><\/span><b>Insurance premiums are deducted from company expenses.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Table of accounting entries for deducting insurance premiums as company expenses.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Operations<\/b><\/td>\n<td style=\"text-align: center;\"><b>Account<\/b><\/td>\n<td style=\"text-align: center;\"><b>Application rate<\/b><\/td>\n<td style=\"text-align: center;\"><b>Calculation method<\/b><\/td>\n<td style=\"text-align: center;\"><b>Amount<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"5\"><span style=\"font-weight: 400;\">Social insurance contributions (including social security, health insurance, unemployment insurance, and trade union fees) are included in company expenses.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Debit account 6421<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">23.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 23.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2,350,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account number 3383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">17.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 17.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,750,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account number 3384<\/span><\/td>\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;\">10,000,000 x 3%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">300,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account number 3386<\/span><\/td>\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;\">10,000,000 x 1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account number 3382<\/span><\/td>\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;\">10,000,000 x 2%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200,000 VND<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Trich_bao_hiem_tru_vao_luong_nguoi_lao_dong\"><\/span><b>Insurance contributions are deducted from employees&#039; salaries.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Accounting procedure for deducting insurance contributions from employee salaries.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Operations<\/b><\/td>\n<td style=\"text-align: center;\"><b>Account\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Application rate<\/b><\/td>\n<td style=\"text-align: center;\"><b>Calculation method<\/b><\/td>\n<td style=\"text-align: center;\"><b>Amount<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"4\"><span style=\"font-weight: 400;\">Deducting social insurance, health insurance, and unemployment insurance contributions from employee salaries.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Debit account 334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 10.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1,050,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account number 3383<\/span><\/td>\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;\">10,000,000 x 8%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">800,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account number 3384<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 1.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">150,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Account number 3386<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">1%\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 1%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">100,000 VND<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Khi_nop_tien_bao_hiem_xa_hoi\"><\/span><b>When paying social insurance contributions<\/b><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Accounting procedure table for insurance premium payments.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Operations\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Account<\/b><\/td>\n<td style=\"text-align: center;\"><b>Application rate<\/b><\/td>\n<td style=\"text-align: center;\"><b>Calculation method<\/b><\/td>\n<td style=\"text-align: center;\"><b>Amount<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\" rowspan=\"5\"><span style=\"font-weight: 400;\">Pay insurance premiums<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Debit account 3383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">25.5<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 25.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">2,550,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Debit account 3384<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">4.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 4.5%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">450,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Debit account 3386<\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-weight: 400;\">2%<\/span><\/td>\n<td style=\"text-align: center;\" rowspan=\"2\"><span style=\"font-weight: 400;\">10,000,000 x 2%\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Debit account 3382<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">200,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">There is account number 1121.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">34%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">10,000,000 x 34%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">3,400,000 VND<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_du_2_Hach_toan_che_do_thai_san\"><\/span><b>Example 2: Accounting for maternity benefits<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To better track the process of recording maternity benefits in businesses, below is a summary table of accounting entries corresponding to the case where an employee of ABC company receives 60,000,000 VND from the Social Insurance Fund.<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Table for accounting procedures related to social insurance and insurance deductions based on salary under the maternity leave scheme.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><strong>Accounting time<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Business content<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Accounting entries<\/strong><\/td>\n<td style=\"text-align: center;\"><strong>Amount<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">When determining the amount to be paid<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Record the maternity benefit payment made by the Social Insurance Fund to the employee.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Debit Account 3383 \/ Credit Account 334<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60,000,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">When receiving money from the Social Insurance agency.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Record the amount of social insurance contributions transferred to the enterprise.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Debit Account 112 \/ Credit Account 3383<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60,000,000 VND<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">When paying employees<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Paying maternity benefits to employees.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Debit Account 334 \/ Credit Account 112<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">60,000,000 VND<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Therefore, with maternity benefits paid by social insurance, accountants need to fully track each step from recording the payment, receiving money from the social insurance agency, to paying the employee to ensure accurate and transparent data.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_luu_y_khi_hach_toan_BHXH_va_cac_khoan_bao_hiem_trich_theo_luong\"><\/span><b>Points to note when accounting for social insurance and insurance contributions deducted from salaries.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9051\" aria-describedby=\"caption-attachment-9051\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9051\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong.jpg\" alt=\"Nh\u1eefng l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n BHXH v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m tr\u00edch theo l\u01b0\u01a1ng\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/06\/Nhung-luu-y-khi-hach-toan-BHXH-va-cac-khoan-bao-hiem-trich-theo-luong-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9051\" class=\"wp-caption-text\">Points to note when accounting for social insurance and insurance contributions deducted from salaries.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure accurate accounting data, businesses need to take note of the following:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regularly update regulations on insurance contribution rates to avoid applying incorrect rates.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Allocate insurance costs correctly to each expense-generating department.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Keep track of insurance payment deadlines to minimize the risk of penalties for late payments.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regularly compare data between businesses and the social insurance agency.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Maintain complete records of payroll, insurance, and deductions.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In reality, many businesses struggle to keep up with insurance policies while simultaneously handling monthly accounting and tax transactions. In such cases, consideration is needed. <\/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;\"> Seek assistance from reputable and professional organizations like MAN \u2013 Master Accountant Network to more effectively declare, record, and manage accounting documents, minimizing the risk of errors during operations.\u00a0<\/span><\/p>\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;\">Proper accounting of social insurance and other insurance contributions deducted from salaries helps businesses effectively manage personnel costs, ensure compliance with insurance obligations, and minimize errors in accounting reporting.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For businesses looking to optimize their accounting system, reduce document processing workload, and ensure compliance with tax and insurance regulations, they can consider this solution. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-ke-toan-ngoai\/?utm_source=chatgpt.com\">outsource accounting<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> to find a solution that suits the scale of operations.\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Choosing the right accounting support solution not only helps businesses save resources but also ensures that payroll, tax, and insurance data are managed accurately and transparently.\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> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/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>H\u1ea1ch to\u00e1n BHXH v\u00e0 c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m tr\u00edch theo l\u01b0\u01a1ng l\u00e0 nghi\u1ec7p v\u1ee5 quan tr\u1ecdng gi\u00fap doanh nghi\u1ec7p ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c chi ph\u00ed nh\u00e2n s\u1ef1, ngh\u0129a v\u1ee5 b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng. C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m b\u1eaft bu\u1ed9c g\u1ed3m b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH), b\u1ea3o hi\u1ec3m y [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9054,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9050","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\/9050","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=9050"}],"version-history":[{"count":2,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9050\/revisions"}],"predecessor-version":[{"id":9056,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9050\/revisions\/9056"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9054"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9050"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9050"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9050"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}