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DemoHR03 / 07

Change one input. Watch every line recalculate.

This runs the real calculation, not a recorded screen. Each stage opens so you can see where the number came from. Nothing is sent anywhere and no account is needed.

RATE SET

Statutory rates and thresholds in force for the 2026 tax period.

Checked against published sources, but not yet reviewed by a licensed advisor. Vietnam changed both the personal relief and the tax bands for 2026, so older calculators will give different results. Have a labor and tax advisor confirm these rates before customers see this screen.

NOVEMBER 2026 PAYROLL · Nguyễn Thị Lan · VN-0412Stage 3 / 7

  1. Attendance closedSystem
  2. CalculatePhạm Thu Trang
  3. Variance reviewJEV → HR
  4. Approve & lockKim Sung-ho · HQ
  5. Payslips sentIn Vietnamese
  6. Journal posted6411 · 334
  7. Statutory filingMonthly
INPUTS

Drag, or type an exact amount.

0 × 6,200,000₫ = 0₫ additional relief

Meal, uniform and phone allowances paid under company policy, within statutory limits.

1,475,000₫ per day (gross ÷ 22 working days). 3 × 32,450,000₫ ÷ 22 = 4,425,000₫ leave accrual reversal. Balance 12 → 9 days.

Overtime this month 0 h

Hourly rate 184,375₫ (gross ÷ 22 days ÷ 8 h). Overtime is paid on top of gross and is not added to the insurance base.

Tax residency

Resident: personal relief and the progressive bands apply.

Head-office reporting figure only. Not used in any statutory calculation.

CALCULATION · Vietnam 2026
Contractual gross32,450,000₫
Of which non-taxable allowances0₫
Social insurance base32,450,000₫

Pension and survivorship (BHXH) · 8%−2,596,000₫
Health insurance (BHYT) · 1.5%−486,750₫
Unemployment insurance (BHTN) · 1%−324,500₫

Pension, sickness, occupational accident (BHXH) · 17.5%5,678,750₫
Health insurance (BHYT) · 3%973,500₫
Unemployment insurance (BHTN) · 1%324,500₫
Total cost to company39,426,750₫
Gross pay32,450,000₫
Less employee insurance−3,407,250₫
Less non-taxable allowances−0₫
Less personal relief−15,500,000₫
Less dependent relief−0₫

0–10M · 5%500,000₫
10–30M · 10%354,275₫
30–60M · 20%—
60–100M · 30%—
100–∞ · 35%—
Effective rate on gross2.63%
SUMMARY

Net pay to the employee

28,188,475₫

≈ ₩1,508,083 · Transaction day · 0.0535

Deducted on the payslip

−4,261,525₫

Insurance −3,407,250₫ · income tax −854,275₫

Gross pay32,450,000₫
Employee social insurance−3,407,250₫
Personal income tax−854,275₫
Net pay28,188,475₫
Annual leave this month3 days · balance 12 → 9
VARIANCE REVIEW · APPROVAL
JNovember run · 3 production payslips up 38% on OctoberLikely public-holiday premiums. Confidence is below the 90% threshold, so JEV sent it to a person instead of clearing it.84%SENT TO HR

Confidence 84%Threshold 90%

This payslip vs October (32,450,000₫): no change.

You approve as Kim Sung-ho, HR director at head office. Approving locks the run, sends payslips and posts the journal.

ACTIVE RATE TABLE

Every number above comes from this table, not from code. When a rate changes, this table changes and every calculation after it follows. Switch the rate set at the top and watch the whole page recompute.

ItemEmployeeEmployer
Pension and survivorship (BHXH)8%17.5%
Health insurance (BHYT)1.5%3%
Unemployment insurance (BHTN)1%1%
Total10.5%21.5%
Insurance ceiling (pension, health)50,600,000₫ / month
Unemployment ceiling106,200,000₫ / month (region 1)
Personal relief15,500,000₫ / month
Relief per dependent6,200,000₫ / month
Overtime and non-resident ratesStatus
Overtime multiplier · weekdayBLLĐ 2019 Điều 98×1.5Checked against law · 2026-10-06
Overtime multiplier · weekly rest dayBLLĐ 2019 Điều 98×2Checked against law · 2026-10-06
Overtime multiplier · public holidayBLLĐ 2019 Điều 98×3Checked against law · 2026-10-06
Overtime and night pay exempt from income tax (within the legal cap)Luật Thuế TNCN 109/2025/QH15 Điều 4 khoản 8 · NĐ 253/2026/NĐ-CPYesChecked against law · 2026-10-06
Overtime cap per monthBLLĐ 45/2019 Điều 107 · NĐ 145/2020 Điều 6040 hChecked against law · 2026-10-06
Non-resident income tax rateLuật Thuế TNCN 109/2025/QH15 Điều 2120%Checked against law · 2026-10-06

Insurance ceilings from 1 July 2026 · personal relief and the five-band tax table from the 2026 tax period

Sources checked for this rate set:Contribution rates and the 2026 ceilingCeilings from 1 July 2026Five-band progressive tablePersonal and dependent relief from 2026PIT Law 109/2025, gazette text (overtime exemption, non-resident rate)Overtime caps and multipliers2026 regional minimum wages (unemployment ceiling = × 20)
AUDIT TRAIL · NOVEMBER PAYROLL
  1. TimeActor · actionRate table applied
  2. 11-25 18:00 ICTSystemAttendance locked · leave 3 days from approved requestsVietnam 2026 · 2026 statutory
  3. 11-26 09:10 ICTPhạm Thu Trang · HR, HanoiPayroll calculatedVietnam 2026 · 2026 statutory
  4. 11-26 09:10 ICTJEVVariance flagged · 84% below 90% → sent to HRVietnam 2026 · 2026 statutory
  5. —Kim Sung-ho · HR director, HQWaiting for approvalVietnam 2026 · 2026 statutory

This screen recalculates in the browser from the rate table above. Figures are for illustration and do not constitute tax or payroll advice.