HR Operations • Vietnam law • ~120 min

Payroll and Personal Income Tax in Vietnam

From the timesheet to net pay, and the mistakes that keep repeating.

120 min 4 modules 10-question test — pass 8/10

Five brackets

VND 15.5m deduction

Overtime pay

Cross-checks

What you'll get: Vietnam's personal income tax has just been rewritten: Law No. 109/2025/QH15 cuts the progressive scale from seven brackets to five and raises personal deductions sharply — VND 15.5 million for the taxpayer and VND 6.2 million per dependant, monthly, from the 2026 tax period. This ~120-minute course walks one full payroll cycle: the four salary figures for the same person, which components are taxable and which enter the insurance base, how to calculate overtime and its exempt element, the six-step tax calculation, year-end finalisation, and the six cross-checks that catch most errors before the money leaves the account.

Who is this course for?

HR specialists in C&B and payroll
Payroll accountants working alongside HR
Anyone newly handed the payroll function
HR managers who need to cross-check payroll

After this course, you will

Tell the four salary figures apart and know which to use where
Determine what is taxable and what enters the insurance base
Calculate personal income tax on the five-bracket scale with the new deductions
Run the cross-checks that catch errors before payroll closes

Course content (4 modules)

Module 1

Pay structure: from gross to deductions

The four layers of a payslip, what is taxable, and what enters the social insurance base.

28 min

Module 2

Personal income tax after Law 109/2025: five brackets and higher deductions

The progressive scale cut from seven brackets to five and deductions raised sharply — from the 2026 tax period.

32 min

Module 3

Running a pay cycle and cross-checking it

The payroll calendar, the checks to run before closing, and seven errors that keep recurring.

30 min

Module 4

Final test & certificate

A 10-question test covering the whole course; 8/10 unlocks the certificate.

20 min

Certificate in Payroll and Personal Income Tax in Vietnam

Complete all 4 modules and score at least 8/10 on the final test to unlock the certificate — issued by Nhan Ha (Tony), MBA, SHRM-CP via TTD. Download the PDF, print it, and share it on LinkedIn.

Questions & Comments

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