🔎 Key points that Accounting & HR need to know

The Dong Nai Tax Department has officially clarified
the timing for determining taxable income for personal income tax
purposes in relation to salaries and wages under the
new Law on Personal Income Tax No.109/2025/QH15.

✅ Principles for determining the tax calculation period

Based on Clause 3, Article 8 of the Personal Income Tax Law No.109/2025/QH15:

The time for determining PIT is when the enterprise pays the income
or when the employee actually receives the income.

⚠️ Key takeaway

💡 Salary for January 2026 but paid in 2026

• ➡️ Falls within the 2026 PIT period
• ➡️ The NEW progressive tax schedule must be applied
  in accordance with Article 9 of Law No.109/2025/QH15

❌ Not based on the working period (2025 or 2026)
✔ Based solely on the time of salary payment/receipt

📌 Final conclusion

Salaries, bonuses, and wages paid on or after 1 January 2026:

• 👉 The new personal income tax schedule shall apply
• 👉 This includes income relating to December 2025

🚨 Risk warning

• Applying the old tax schedule to salaries paid in 2026
• ➡️ This may result in incorrect tax amounts, require re-withholding,
  and increase the risk of tax arrears and penalties

📍 What should HR – Accounting – Enterprises need to do?

• ✔ Review salary payment timelines
• ✔ Update payroll and tax software
• ✔ Communicate early with employees to avoid confusion