{"id":999971553,"date":"2025-03-31T12:17:48","date_gmt":"2025-03-31T05:17:48","guid":{"rendered":"https:\/\/bizzi.vn\/?p=999971553"},"modified":"2026-06-09T13:48:15","modified_gmt":"2026-06-09T06:48:15","slug":"what-is-the-cost-of-staff-training","status":"publish","type":"post","link":"https:\/\/bizzi.vn\/en\/what-is-the-cost-of-staff-training\/","title":{"rendered":"What is the cost of employee training? How to optimize employee training costs for businesses"},"content":{"rendered":"<p><strong>Employee training costs<\/strong> is one of the costs related to human resource development in the enterprise. This is an investment that helps improve the skills, professional knowledge and work performance of employees.<strong> Manage and optimize training costs<\/strong> Help businesses balance their budgets effectively, while improving the capacity of their human resources.<\/p>\n<p><span style=\"font-weight: 400;\">In the article below, let&#039;s learn about employee training costs with Bizzi.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_80 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:\/\/bizzi.vn\/en\/what-is-the-cost-of-staff-training\/#Chi_phi_dao_tao_nhan_vien_la_gi\" >What is the cost of employee training?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/bizzi.vn\/en\/what-is-the-cost-of-staff-training\/#Cac_yeu_to_chinh_cua_chi_phi_dao_tao_nhan_vien\" >Key Elements of Employee Training Costs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/bizzi.vn\/en\/what-is-the-cost-of-staff-training\/#Cac_loai_chi_phi_dao_tao_nhan_vien\" >Types of employee training costs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/bizzi.vn\/en\/what-is-the-cost-of-staff-training\/#Cac_quy_dinh_ve_chi_phi_dao_tao_nhan_vien\" >Regulations on employee training costs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/bizzi.vn\/en\/what-is-the-cost-of-staff-training\/#Hach_toan_chi_phi_dao_tao_nhan_vien\" >Accounting for employee training costs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/bizzi.vn\/en\/what-is-the-cost-of-staff-training\/#Luu_y_khi_hach_toan_chi_phi_dao_tao_nhan_vien\" >Notes when accounting for employee training costs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/bizzi.vn\/en\/what-is-the-cost-of-staff-training\/#Khi_nao_nguoi_lao_dong_phai_boi_thuong_chi_phi_dao_tao\" >When do employees have to pay for training costs?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/bizzi.vn\/en\/what-is-the-cost-of-staff-training\/#Nguyen_tac_va_muc_boi_thuong_chi_phi_dao_tao_la_bao_nhieu\" >What are the principles and levels of compensation for training costs?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/bizzi.vn\/en\/what-is-the-cost-of-staff-training\/#Phuong_phap_dao_tao_nhan_vien_giup_toi_uu_chi_phi_cho_doanh_nghiep\" >Employee training methods help optimize costs for businesses<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/bizzi.vn\/en\/what-is-the-cost-of-staff-training\/#Ket_luan\" >Conclude<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Chi_phi_dao_tao_nhan_vien_la_gi\"><\/span><b>What is the cost of employee training?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<blockquote><p><strong>Training Costs<\/strong> is the total cost that a business must spend to improve the skills, knowledge and productivity of its employees. This is an important investment to improve performance, reduce errors and increase the competitiveness of the business.<\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">\u2013 Define training costs according to <strong>Clause 3, Article 62 of the 2019 Labor Code<\/strong>.<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Payments for teachers, learning materials, schools, classes, machines, equipment, and practice materials.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Support costs for learners.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Salary, social insurance, health insurance, unemployment insurance for students during their study period.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">For overseas training: travel expenses, living expenses.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u2013 The role of employee training costs:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Improve skills &amp; work performance.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Reduce errors, optimize operating processes.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Increase employee satisfaction &amp; retention.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Improve business competitiveness.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999971554\" aria-describedby=\"caption-attachment-999971554\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-999971554\" title=\"Employee training costs related to human resource development in the enterprise\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/03\/Chi-phi-dao-tao-nhan-vien-la-gi.jpg\" alt=\"Employee training costs related to human resource development in the enterprise\" width=\"1200\" height=\"749\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/03\/Chi-phi-dao-tao-nhan-vien-la-gi.jpg 2560w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/03\/Chi-phi-dao-tao-nhan-vien-la-gi-300x187.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/03\/Chi-phi-dao-tao-nhan-vien-la-gi-1024x639.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/03\/Chi-phi-dao-tao-nhan-vien-la-gi-768x479.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/03\/Chi-phi-dao-tao-nhan-vien-la-gi-1536x958.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/03\/Chi-phi-dao-tao-nhan-vien-la-gi-2048x1278.jpg 2048w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/03\/Chi-phi-dao-tao-nhan-vien-la-gi-18x12.jpg 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999971554\" class=\"wp-caption-text\">Employee training costs related to human resource development in the enterprise<\/figcaption><\/figure>\n<h2 class=\"\" data-start=\"159\" data-end=\"216\"><span class=\"ez-toc-section\" id=\"Cac_yeu_to_chinh_cua_chi_phi_dao_tao_nhan_vien\"><\/span>The <strong data-start=\"169\" data-end=\"185\">main factor<\/strong> of employee training costs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li data-start=\"216\" data-end=\"525\"><strong data-start=\"216\" data-end=\"255\">Number of employees participating in training<\/strong>: The size of the participants directly affects the total cost incurred. The more participants, the higher the cost. This can increase <strong data-start=\"397\" data-end=\"434\">lost opportunity cost of training<\/strong>, because some of the resources and time were spent on training instead of the main job.<\/li>\n<li data-start=\"529\" data-end=\"809\"><strong data-start=\"529\" data-end=\"550\">Training budget<\/strong>: Level <strong>business investment costs<\/strong> pay for training activities. Without proper budget planning, training costs can exceed expectations, affecting <strong data-start=\"715\" data-end=\"749\">impact on revenue<\/strong> of the company, when resources are not allocated efficiently.<\/li>\n<li data-start=\"813\" data-end=\"1123\"><strong data-start=\"813\" data-end=\"834\">Type of training<\/strong>: Includes internal training, external training, online or in-person. Each type of training has different cost characteristics. In particular, inappropriate training programs can lead to <strong data-start=\"1029\" data-end=\"1058\">cost of maintaining knowledge<\/strong> ineffective, reducing the ability to apply to practical work.<\/li>\n<li data-start=\"1127\" data-end=\"1412\"><strong data-start=\"1127\" data-end=\"1148\">Training time<\/strong>: The longer the training time, the higher the cost (instructor rental, location, support tools\u2026). However, if the training time is optimized, it can be minimized. <strong data-start=\"1324\" data-end=\"1361\">lost opportunity cost of training<\/strong> and increase efficiency for both employees and businesses.<\/li>\n<li data-start=\"1416\" data-end=\"1723\"><strong data-start=\"1416\" data-end=\"1440\">Effectiveness after training<\/strong>: Measured through productivity, new skill adoption, and employee retention. <strong data-start=\"1528\" data-end=\"1559\">Attrition rate after training<\/strong> is an important factor to consider. If the turnover rate is high, the business may lose what it has invested in training costs, reducing the effectiveness of this strategy.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_loai_chi_phi_dao_tao_nhan_vien\"><\/span><b>Types of employee training costs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>\u2013 Direct costs are expenses that are clear and can be measured immediately, including:<\/strong><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Cost of hiring lecturers and training experts (if using external resources).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Cost of training materials, textbooks, and software.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Cost of renting location and equipment for training (if not training at the company)<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Technology costs (E-learning software, internal training platforms).<\/span><\/li>\n<\/ul>\n<p><strong>\u2013 Indirect costs are costs that are not immediately visible but still affect the business:<\/strong><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Employee salary in<strong> training time<\/strong> (employees attend training instead of working).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Internal instructor salary (if using experienced staff for training).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Opportunity cost (time spent training instead of focusing on the main job).<\/span><\/li>\n<\/ul>\n<p><strong>\u2013 Hidden &amp; long term costs are some of the costs that may arise during the training process:<\/strong><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Cost of ongoing training support (workshops, new skills updates).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Cost of retaining employees after training (if employees leave after training, the business loses this investment).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Retraining costs (if any) <strong>Training content<\/strong> ineffective or not applicable by staff).<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Cac_quy_dinh_ve_chi_phi_dao_tao_nhan_vien\"><\/span><b>Regulations on employee training costs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>\u2013 Are training costs deductible when calculating corporate income tax (CIT)?<\/b><b><br \/>\n<\/b><\/p>\n<p><span style=\"font-weight: 400;\">According to <strong>Article 4, Circular 96\/2015\/TT-BTC<\/strong>, businesses are allowed to deduct all expenses if they meet the following conditions:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Actual expenses incurred related to production and business activities.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Expenditures have sufficient legal invoices and documents as prescribed by law.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Expenses for purchasing goods and services from VND 20,000,000 or more (including VAT) must have non-cash payment documents.<\/span><\/li>\n<\/ul>\n<p><strong>\u2013 Expenses for vocational education and training activities for employees are deductible:<\/strong><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Costs of paying instructors, materials, equipment, practice materials, and other support costs.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Training costs for employees recruited to work at the enterprise.<\/span><\/li>\n<\/ul>\n<p><strong>\u2013 Documents required to include training costs in reasonable costs:<\/strong><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Document issuing decision for employees to participate in training.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Signed employment contract.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Commitment to continue working after completing the training program.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Tuition invoice and related payment documents (bank transfer if over 20,000,000 VND).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Clearly stipulate sending employees to study in the company&#039;s salary and bonus regulations.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Training costs incurred prior to the establishment of the business may be gradually allocated to business expenses over a maximum period of 3 years.<\/span><\/li>\n<\/ul>\n<p><b>\u2013 Are training costs subject to personal income tax (PIT)?<\/b><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">According to <strong>Clause 2, Article 2, Circular 111\/2013\/TT-BTC<\/strong>: Payment for training to improve qualifications and skills in accordance with the job or according to the unit&#039;s plan is not included in the employee&#039;s income.<\/span><\/li>\n<li><span style=\"font-weight: 400;\"><strong>Official dispatch 5249\/TCT-TNCN dated November 15, 2017 of the General Department of Taxation<\/strong> also affirmed that tuition support appropriate to professional expertise for employees is deductible when determining personal income tax.<\/span><\/li>\n<\/ul>\n<p><b>\u2013 Are training fees deductible for value added tax (VAT)?<\/b><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">According to <strong>Article 14, Circular No. 219\/2013\/TT-BTC<\/strong>: Input VAT of goods and services used for production and trading of goods and services subject to VAT is fully deductible.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Important Note as Follows <strong>Clause 13, Article 4, Circular No. 219\/2013\/TT-BTC<\/strong>: Teaching and vocational training according to the law are not subject to VAT.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Therefore, if the training unit is not subject to VAT, the output invoice will not have VAT, and the enterprise will not have input VAT to deduct. The enterprise only <strong>training cost accounting<\/strong> at reasonable cost.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999971555\" aria-describedby=\"caption-attachment-999971555\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999971555\" title=\"Training fees are VAT deductible.\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/03\/Cac-quy-dinh-ve-chi-phi-dao-tao-nhan-vien.jpg\" alt=\"Training fees are VAT deductible.\" width=\"1200\" height=\"648\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/03\/Cac-quy-dinh-ve-chi-phi-dao-tao-nhan-vien.jpg 600w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/03\/Cac-quy-dinh-ve-chi-phi-dao-tao-nhan-vien-300x162.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/03\/Cac-quy-dinh-ve-chi-phi-dao-tao-nhan-vien-18x10.jpg 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999971555\" class=\"wp-caption-text\">Training fees are VAT deductible.<\/figcaption><\/figure>\n<h2><span class=\"ez-toc-section\" id=\"Hach_toan_chi_phi_dao_tao_nhan_vien\"><\/span><b>Accounting for employee training costs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\"><strong>Employee training costs<\/strong> can be recorded in a number of ways, depending on the business&#039;s accounting policies and purposes. Here&#039;s how. <strong><a href=\"https:\/\/bizzi.vn\/chi-phi-dao-tao-nhan-vien-hach-toan-vao-dau\/\">Accounting for employee training costs<\/a><\/strong> according to normal accounting standards.<\/span><\/p>\n<p><b>\u2013 Accounting for training costs for staff serving management activities:<\/b><b><br \/>\n<\/b><b><\/b><\/p>\n<ul>\n<li><b>Debit account 642<\/b><span style=\"font-weight: 400;\"> (Business management costs): Employee training costs.<\/span><\/li>\n<li><b>Have accounts 111, 112, 331<\/b><span style=\"font-weight: 400;\">: Amount paid for training services.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Illustrative example. <\/span><b>Accounting for training costs for direct production staff:<\/b><\/li>\n<\/ul>\n<p><b>Debit account 627<\/b><span style=\"font-weight: 400;\"> (Overall production costs): Cost of training workers and production staff.<\/span><\/p>\n<p><b>Have accounts 111, 112, 331<\/b><span style=\"font-weight: 400;\">: Amount paid for training services.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Illustrative example.<\/span><b>Accounting for training costs for sales staff:<\/b><b><br \/>\n<\/b><b><\/b><\/p>\n<ul>\n<li><b>Debit account 641<\/b><span style=\"font-weight: 400;\"> (Cost of sales): Cost of training sales staff.<\/span><\/li>\n<li><b>Have accounts 111, 112, 331<\/b><span style=\"font-weight: 400;\">: Amount paid for training services.<\/span><\/li>\n<\/ul>\n<p><b>Note:<\/b><span style=\"font-weight: 400;\"> Training costs required <\/span><b>full valid documents<\/b><span style=\"font-weight: 400;\"> such as training contracts, invoices, payment documents to be recorded as reasonable expenses.<\/span><b>In case of large training costs<\/b><span style=\"font-weight: 400;\"> can be <\/span><b>gradual allocation<\/b><span style=\"font-weight: 400;\"> (maximum 3 years):<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Initial note: <\/span><b>Debit account 242<\/b><span style=\"font-weight: 400;\"> (Prepaid expenses), <\/span><b>Debit account 133<\/b><span style=\"font-weight: 400;\"> (if any), <\/span><b>Have accounts 111, 112, 331<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Periodic allocation: <\/span><b>Debit account 623, 627, 641, 642<\/b><span style=\"font-weight: 400;\">, <\/span><b>Have account 242<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Luu_y_khi_hach_toan_chi_phi_dao_tao_nhan_vien\"><\/span><b>Notes when accounting for employee training costs<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Determine the correct account: Depending on the training purpose, record the appropriate expense.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Store valid documents: Invoices, training contracts, and lists of participating employees to avoid risks when settling taxes.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Tax policy: Some training expenses can be counted as reasonable expenses to reduce corporate income tax (CIT), but must comply with tax authority regulations.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Khi_nao_nguoi_lao_dong_phai_boi_thuong_chi_phi_dao_tao\"><\/span><b>When do employees have to pay for training costs?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>Cases where employees do NOT have to compensate for training costs:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Training is geared towards individual goals and is consensual.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Change of position or job within the same unit without the employee&#039;s consent for health or preference reasons.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Due to merger, division, dissolution, transfer, or restructuring of the employing organization.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Training to ensure occupational safety, fire prevention, environmental protection and health.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Unable to complete or continue work under the training program due to personal reasons within the organization&#039;s training plan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Pregnant female workers must terminate their apprenticeship or labor contract upon confirmation from a medical facility.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Enterprises do not sign labor contracts with apprentices after completing their studies.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The employee terminated the employment contract legally.<\/span><\/li>\n<\/ul>\n<p><b>Cases where employees MUST compensate for training costs:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Employees unilaterally terminate their employment contracts during training.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">When the two parties have an agreement on compensation for training costs in the contract.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Officials, civil servants and public employees who voluntarily quit and do not fully participate in the training process.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Officials, civil servants and public employees who have not served the required time after training and unilaterally terminate their contracts.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Employees who quit their jobs or terminate their employment contracts before the end of the agreed training period have completed their training.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Employees who quit their jobs or terminate their labor contracts after completing the agreed training period but have not completed the required time of employment.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">Employees transfer to work for another unit immediately after completing the training period.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\">The employee was fired by the recruiting unit due to violating labor regulations during the training period.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Nguyen_tac_va_muc_boi_thuong_chi_phi_dao_tao_la_bao_nhieu\"><\/span><b>What are the principles and levels of compensation for training costs?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Level <strong>training cost compensation<\/strong> depends on the internal policies of the company, the labor contract, the training contract and the legal regulations of each country. Below are the factors that affect the compensation level and how it is calculated.<\/span><\/p>\n<p><b>Principles of compensation for training costs<\/b><\/p>\n<p>\u2013 Enterprises have the right to request employees to compensate for training costs if:<\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Employees are sponsored by the company for training but <\/span><b>quit job before the committed date<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Have <\/span><b>training contract<\/b><span style=\"font-weight: 400;\"> or binding terms in <\/span><b>employment contract<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">The company has invested significant costs in employee training.<\/span><\/li>\n<\/ul>\n<p>\u2013 Enterprises cannot claim compensation if:<\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">There is no commitment agreement prior to training.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Training is mandatory according to company regulations without any binding conditions on working time.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Employees quit due to the company&#039;s fault (unjustified dismissal, company breach of contract, etc.).<\/span><\/li>\n<\/ul>\n<p><b>Legal regulations on compensation for training costs in Vietnam<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 According to the 2019 Labor Code (Article 62):<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">If the company and employee have a training contract that includes a commitment to work for a certain period of time, then when the employee leaves early, they must compensate for the training costs according to the agreement.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Without a training contract, the business cannot claim compensation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2013 According to Circular 10\/2020\/TT-BLDTBXH:<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Enterprises are not allowed to keep employees&#039; degrees and certificates to force compensation.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">In case of dispute, the compensation level will be decided by the court based on the training contract and legal regulations.<\/span><\/li>\n<\/ul>\n<p><b>Compensation calculation formula (S)<\/b><span style=\"font-weight: 400;\">:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>S = F\/T1 x (T1 \u2013 T2)<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>F:<\/b><span style=\"font-weight: 400;\"> Total actual training costs are paid by the agency or unit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>T1:<\/b><span style=\"font-weight: 400;\"> Time required to work after training (in rounded months).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><b>T2:<\/b><span style=\"font-weight: 400;\"> Time served after training (in rounded months).<\/span><\/li>\n<\/ul>\n<p><b>Note:<\/b><span style=\"font-weight: 400;\"> Compensation <\/span><b>not to exceed the amount paid<\/b><span style=\"font-weight: 400;\"> for employees during their employment at the previous employer.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Phuong_phap_dao_tao_nhan_vien_giup_toi_uu_chi_phi_cho_doanh_nghiep\"><\/span><b>Employee training methods help optimize costs for businesses<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Employee training costs are an important investment but can be optimized to reduce budgets while still ensuring training quality. Here are some <strong>training method<\/strong> and tools to help businesses<strong> Optimize training costs<\/strong> effectively<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Building an internal training system (LMS \u2013 Learning Management System): Enterprises build their own learning materials warehouse, saving on external training costs.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Apply blended learning model: Combine direct + online training to save costs, help employees learn flexibly, and reduce work interruptions.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Using AI &amp; Chatbot to support training: Chatbot can guide the process, answer questions 24\/7, thereby saving costs for lecturers and reducing pressure on the HR department.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Building an internal training culture (Peer-to-Peer Learning): Save costs on hiring experts, train with good employees; help employees learn from each other, improve team spirit.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Take advantage of external training support policies: Cooperate with universities and professional associations for training.\u00a0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">During the operation of a business, common costs often arise, related to many units (departments, projects, stores, etc.). Bizzi helps users allocate total costs into smaller costs corresponding to each department and specific project, helping to accurately determine the actual expenditure and remaining budget of the business units.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Employee training costs are an important investment for businesses, but they also need to comply with legal regulations and internal policies. Particular attention must be paid to <strong>Labor Law, Corporate Income Tax Law (Circular 96\/2015\/TT-BTC)<\/strong>, as well as <strong>Training contract (Article 62 of the 2019 Labor Code).<\/strong><\/span><\/p>\n<p><span style=\"font-weight: 400;\">Training costs may include: Tuition fees for courses, seminars, certificates; Travel and accommodation costs (if any); Costs for documents, textbooks, supporting software; Salaries for employees during training (if required). The larger the enterprise, the more complicated these training costs are, not to mention other costs related to production and operation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bizzi is proud to offer solutions <strong><a href=\"https:\/\/bizzi.vn\/tich-hop-erp\/\">comprehensive cost management<\/a><\/strong>, helping businesses optimize employee-related budgets, from business expenses to internal expenses. With Bizzi, businesses can control and allocate budgets appropriately, ensuring transparency and improving operational efficiency.<\/span><\/p>\n<p><b>Flexible budget management, tight spending control<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Plan budgets for each department, project or employee.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically monitor and alert when costs exceed expectations.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Update budget overview and spending by employee via intuitive dashboard.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p><b>Support for managing all human resource costs reasonably and transparently<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Cost of work<span style=\"font-weight: 400;\">: Air tickets, hotels, food, transportation\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Working costs<span style=\"font-weight: 400;\">: Stationery, support equipment\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Guest cost<span style=\"font-weight: 400;\">: Food, entertainment, gifts\u2026<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<p><b>Automatically collect and aggregate cost data<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Automatically extract information from <strong><a href=\"https:\/\/bizzi.vn\/hoa-don-dien-tu\/\">Electronic invoice<\/a><\/strong>, receipts, emails\u2026<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Flexible connection with accounting software, mobile applications help manage costs easier.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The system synchronizes data for each employee, helping businesses grasp costs accurately and quickly.<\/span><\/li>\n<\/ul>\n<figure id=\"attachment_999971300\" aria-describedby=\"caption-attachment-999971300\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-999971300\" title=\"Bizzi supports automatic extraction of information from electronic invoices, receipts, emails...\" src=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/03\/bizzi-expense.jpg\" alt=\"Bizzi supports automatic extraction of information from electronic invoices, receipts, emails...\" width=\"1200\" height=\"675\" srcset=\"https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/03\/bizzi-expense.jpg 1536w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/03\/bizzi-expense-300x169.jpg 300w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/03\/bizzi-expense-1024x576.jpg 1024w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/03\/bizzi-expense-768x432.jpg 768w, https:\/\/bizzi.vn\/wp-content\/uploads\/2025\/03\/bizzi-expense-18x10.jpg 18w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-999971300\" class=\"wp-caption-text\">Bizzi supports automatic extraction of information from electronic invoices, receipts, emails...<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">In addition, Bizzi offers many service packages with the most suitable and competitive prices on the market compared to the needs of each business such as Receiving both electronic invoices &amp; receipts, Financing with corporate credit cards, etc.<\/span><\/p>\n<ul>\n<li aria-level=\"1\"><a href=\"https:\/\/bizzi.vn\/dang-ky-dung-thu\/\"><b><i>Registration<\/i><\/b><\/a><b><i> Try Bizzi Expense Management for free today!<\/i><\/b><\/li>\n<\/ul>\n<p><strong>Read more:<\/strong><\/p>\n<ul>\n<li><strong><a href=\"https:\/\/bizzi.vn\/chien-luoc-cat-giam-chi-phi-doanh-nghiep\/#218_Cat_giam_chi_phi_nhan_su\">Cut down on personnel costs and other expenses for the business<\/a><\/strong><\/li>\n<li><strong><a href=\"https:\/\/bizzi.vn\/xay-dung-quy-dinh-cong-tac-phi-hieu-qua-cua-cong-ty\/\">Optimize human resource costs for businesses with AI<\/a><\/strong><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>Employee training costs are one of the costs related to human resource development in a business. This\u2026<\/p>","protected":false},"author":56,"featured_media":999971554,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[263,84],"tags":[],"class_list":["post-999971553","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc","category-thiet-lap"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999971553","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/users\/56"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999971553"}],"version-history":[{"count":10,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999971553\/revisions"}],"predecessor-version":[{"id":999980634,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/posts\/999971553\/revisions\/999980634"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999971554"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999971553"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999971553"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999971553"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}