In any business, deductions from wages is always an important content in the personnel administration, finance. This is not just the money deducted from salary of the employee, but also the legal responsibilities required of the employer under The Labor law and insurance Law in Vietnam. Understanding deductions this help business accounting, accuracy, compliance regulations and limit legal risks.
Especially in the year 2025, many of the rules related to the level of social insurance contributions, medical insurance, unemployment insurance and union funds, there have been changes. This makes the organizations and businesses need to have a comprehensive view most updated. Find out detailed information from Lac Viet Computing in this article.
1. What is payroll deduction?
Deductions based on salary is the money that is deducted from salary of the employee or due to business close more, in order to serve the insurance fund, benefits, obligations required under other provisions of law. Learn a simple way, this is the account the money “comes” with wage helps workers be guaranteed about social security and medical care, at the same time create a platform for business to maintain a working environment, stable, durable.
To easily visualize, can be distinguished as follows:
- Wages actually received is the amount of money workers held about after deducting the account mandatory as social insurance, health insurance, unemployment insurance.
- Deductions from wages is the sum of the account are not deductible or add more from the business side, including the quotes submission mandatory, the welfare voluntary.
For example: An employee whose basic salary is 10 million. Under current regulations, employers will have to extract about 10.5% for the insurance fund (equivalent of 1.05 million), the business is required to add about 21.5% on the wages fund (equivalent 2,15 million) for the fund. Thus, the total cost of salaries to the fact that business have to branch out not only is 10 million, which is more than 12 million.
Deductions this plays an important role in:
- Ensure social security for workers (sickness, maternity, unemployment...).
- To help businesses comply with the law, avoid administrative sanctions or arrears.
- Create transparency in personnel management – finance, build credibility with employees.
Understand the nature and mechanisms of deductions from wages is the foundation for business admin cost-efficient, while improving the satisfaction of employee engagement.
2. Deductions from wages required by law
According to the latest regulations, up to 2025, the deductions required include: social insurance (SOCIAL insurance), health insurance (health INSURANCE), unemployment insurance (UI) and the free trade union (KPCĐ).
2.1. Social insurance (SI)
Social insurance is deductions to ensure workers are supported to meet risks such as sickness, maternity, accident at work or in retirement.
- Rate 2025: Under current regulations, the business of 17.5% of the salary fund, while workers paying 8% on month salary as a base of SOCIAL insurance contribution (source: Social insurance in Vietnam).
- Illustrative example: employees have basic salary 10 million/month, business will 1.75 million dollars, but the labor to close 800 thousand to the SOCIAL insurance fund.
Actual value:
- Workers are guaranteed the rights as sickness, maternity, retirement.
- Construction business transparent images, comply with the law, to build trust with employees.
2.2. Health insurance (health INSURANCE)
Health insurance in order to ensure rights for health care workers, helping them to reduce the burden of cost clinics.
- Rate 2025: Business 3% by workers close to 1.5% of the salary fund.
- Illustrative example: With a salary of 10 million businesses 300 thousand workers close to 150 thousand. When you see a doctor healing the right line, workers are health INSURANCE fund to pay from 80% to 100% of the cost according to the regulations.
Actual value:
- Workers work safely because there “sheet mesh safety” medical.
- Business up status, the holiday lasts for illness, from which maintain efficient production and business.
2.3. Unemployment insurance (UI)
Unemployment insurance support workers to lose jobs, and help them have the opportunity of vocational training to re-enter the labor market.
- Rate 2025: Business, 1%, workers paying 1% monthly wages.
- Illustrative example: With a base salary of 10 million, both sides of the 100 thousand. When unemployed workers can receive pension equal to 60% of the average salaries UI of 6 consecutive months before losing their jobs.
Actual value:
- Workers are guaranteed income temporarily for the period of job search.
- Business contribute to creating labor market sustainability, avoiding the conflicts of labor relations.
2.4. Union funds (KPCĐ)
The free union is the account that the business required to extract to maintain the operation of trade unions.
- Rate 2025: Businesses 2% of the salary fund based SOCIAL insurance contribution for workers; workers who are not close to.
- Illustrative example: With the wages fund 1 billion of business, funds, unions need quotes submission is 20 million.
Actual value:
- Union become a bridge between employers and business, support settlement of labor disputes.
- Organize welfare activities, taking care of mental life for employees, contribute to retaining talent.
In summary, the hold rate, mechanism, close up, deductions from wages is something that organizations and businesses can't ignore in order to comply with the law, to bring long-term benefits in hr management, create cohesion, sustainable in labor relations.
3. Deductions from wages not required
Besides the mandatory contributions in accordance with the law, many businesses still actively build more deductions not required to enhance the experience of employees, increase engagement and retain talent. This isn't supposed to, but it brings competitive advantage pronounced in strategic human resource management modern.
3.1. Life insurance, health insurance, voluntary
Many businesses nowadays opt to purchase more life insurance or health insurance voluntary for employees. This is one form of welfare is appreciated because it exceeds the guaranteed basic without health insurance state brings.
- Illustrative example: A business financial pay package health insurance worth $ 3 million/year for each employee. When employees or their families experiencing health problems, expenses clinics will be significant support, even including the medical services of high quality.
- Worth bringing back to business: According to a survey by Willis Towers Watson (2023), with up to 78% of employees in Vietnam for that supplemental benefit such as health insurance is a key element for them to stick with the company (source: WTW Vietnam). Therefore, the investment in voluntary insurance not only helps life care staff but also reduce the rate of absenteeism, cost savings, new recruit.
3.2. Welfare fund, reward
In addition to insurance, many businesses also established welfare fund and bonus. Here is the source for financial services for the internal operation such as birthday, travel, holiday bonus, or support staff in difficult situations.
- Illustrative example: A company produced spend 5% of profit after tax to fund welfare. Thanks to it, each occasion of the new year, employees receive a bonus in addition to salary, motivational mentally.
- Worth bringing back to business: report of Gallup (2023) indicates that the organization has policies, rewarding and recognizing employees clearly have the rate of mounting high staff more than 31% compared with no business (source: Gallup). This proves that the fund welfare, not merely is the cost, which is actually an investment for the sustainable human development.
In summary, though not mandatory, but the account extract this bring practical benefits for both sides. With the labor, this is the interest practical to health life. With business, this is the tool to increase competitiveness on the labor market, retain talent, enhance brand reputation recruitment. So, more and more organizations and businesses are to find out information about deductions from wages 2025 has been active addition of this clause to the policy of our personnel.
4. The optimal solution management payroll personnel for business
As practice shows, many businesses even know about the legal regulations, but still have difficulties when implementing management deductions from wages. Cause usually come from mass personnel, regulations change constantly or processes crafts flaws.
To solve radical, many organizations and businesses are choosing application software personnel management, timekeeping, and payroll Lac Viet SureHCS HRM. Solution bring the value following highlights:
- Automatically calculate and update the correct: the software manager salary SureHCS C&B is always updated according to the rate of SOCIAL insurance, health INSURANCE, UNEMPLOYMENT insurance, KPCĐ latest. Thanks to this, the business no longer fears the deviations do not forget to adjust according to the circular, decree every year.
- Minimize the risks of errors: process accounting, and the quotes submission is automated, eliminating errors from manual action, at the same time helps to normalize the data between the hr department – accounting – financial.
- Save time and admin costs: Instead of losing hours of general payroll and deductions, the hr department can be shortened to 60-70% of the processing time.
- Integrated reporting for agency management: the System can report on SOCIAL insurance, personal income tax, according to the standard format, ready to submit online, minimizing the burden of administrative procedures.
- Increase experience employees: employees can check the payroll, deductions from wages transparency on the application, which would reinforce confidence in the policies of the business.
LẠC VIỆT SUREHCS – QUẢN TRỊ NHÂN SỰ TIỀN LƯƠNG C&B, TÙY CHỈNH CHUYÊN SÂU CHO DOANH NGHIỆP LỚN
Lạc Việt SureHCS là phần mềm HRM quản lý nhân sự toàn diện, được phát triển bởi Lạc Việt – đơn vị hơn 30 năm kinh nghiệm trong lĩnh vực phần mềm quản trị doanh nghiệp tại Việt Nam với tiêu chuẩn quốc tế như CMMI Level 3, ISO 9001:2015 và ISO 27001:2013.
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TÍCH HỢP AI TĂNG TỐC CHUYỂN ĐỔI SỐ QUẢN TRỊ NGUỒN NHÂN LỰC
Lac Viet has officially launched The 3 AI assistant hr deeply integrated into the LV SureHCS including LV-AI.Docs, LV‑AI.Resume and LV‑AI.Help to automate the task administration, standardized data enhanced experience personnel
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TYPICAL CUSTOMERS DEPLOYING LV SUREHCS HRM
SureHCS đang được tin dùng bởi nhiều doanh nghiệp lớn và tập đoàn hàng đầu như: Coca-Cola, Takashimaya, Dệt May Thành Công, Nhựa Long Thành, Phu Hung Life, Cảng Hàng Không Việt Nam (ACV), các doanh nghiệp thuộc Tập đoàn SGC, cùng nhiều doanh nghiệp FDI trong các lĩnh vực sản xuất, logistics, thương mại – dịch vụ.
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VÌ SAO DOANH NGHIỆP NÊN CHỌN LẠC VIỆC SUREHCS?
- Tùy chỉnh theo nghiệp vụ thực tế, không áp khuôn như phần mềm đóng gói.
- Xử lý được bài toán nhân sự – tiền lương phức tạp mà nhiều phần mềm HRM khác không đáp ứng.
- Am hiểu sâu vận hành doanh nghiệp Việt & FDI, đảm bảo tuân thủ pháp lý Việt Nam (lao động, BHXH, thuế TNCN).
- Hệ sinh thái tích hợp mạnh: chấm công – lương – ngân hàng – BHXH – hợp đồng điện tử.
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CONTACT INFORMATION:
- Hotline: 0901 555 063
- Email: surehcs@lacviet.com.vn
- Website: https://lacviet.vn | www.surehcs.com
- Office address: 23 Nguyen Thi Huynh, Phu Nhuan, ho chi minh CITY.CITY
Can see, deductions from wages not only legal obligations but also are important tools for businesses to ensure safety for workers, maintain transparency in financial management personnel. However, the management of the account quoted this often complex errors only if done manually. The optimal solution for business app is management software resources comprehensive help calculate the accurate, timely updates the specified 2025, at the same time saving administration costs, enhance the experience staff.
