{"id":999981517,"date":"2026-07-08T15:21:23","date_gmt":"2026-07-08T08:21:23","guid":{"rendered":"https:\/\/bizzi.vn\/?post_type=tai-lieu&p=999981517"},"modified":"2026-07-09T11:16:28","modified_gmt":"2026-07-09T04:16:28","slug":"salary-and-bonus-regulations-2026-updated-version-based-on-the-latest-law","status":"publish","type":"tai-lieu","link":"https:\/\/bizzi.vn\/en\/document\/salary-and-bonus-regulations-2026-updated-version-based-on-the-latest-law\/","title":{"rendered":"Salary and Bonus Regulations 2026: Template, Updated with the Latest Laws"},"content":{"rendered":"

1. Legal Risks Arising from Outdated Wage Regulations<\/strong>
\nWith legal policies changing across the board in 2026, businesses continuing to use the old regulations will face significant risks. The Tax Authority may disallow invalid salary and bonus expenses, and businesses could easily become embroiled in labor disputes due to non-compliance with current regulations.<\/p>\n

2. Key Legal Updates 2026<\/strong>
\n\u2013 The model regulations are standardized and continuously updated according to the latest legal documents, including:
\n\u2013 Regional minimum wage levels for 2026: Based on Decree 293\/2025\/ND-CP (applicable to all 4 regions, detailed by both monthly and hourly wage).
\n\u2013 Salary used as the basis for social insurance contributions: Complies with the Social Insurance Law No. 41\/2024\/QH15.
\n\u2013 Personal Income Tax: Updated personal allowance rates (VND 15,500,000\/individual and VND 6,200,000\/dependent) along with a 5-tier progressive tax rate schedule according to Tax Law No. 109\/2025\/QH15.<\/p>\n

3. Structure of the Regulations and Control System for Tax "Hot Spots"<\/strong>
\nThe professionally structured document comprises 10 chapters, 60 articles, and 7 appendices; it includes the issuance decision, table of contents, and all operational forms (salary scale, payslip, KPI evaluation form).<\/p>\n

The main content includes:
\n\u2013 Transparent bonus mechanism: Detailed regulations on the conditions for receiving a 13th-month salary and a bonus awarding mechanism based on KPI evaluation results (A\/B\/C\/D rating).
\n\u2013 Corporate income tax risk control: Detailed guidance on expenditure limits to avoid disallowance, specifically:
\n\u2013 The portion of meal allowance exceeding 730,000 VND\/person\/month.
\n\u2013 The maximum clothing allowance in cash shall not exceed 5,000,000 VND per person per year.
\n\u2013 The maximum welfare fund expenditure shall not exceed one month's average actual salary paid during the year.<\/p>\n

Recommended application:
\nThe 2026 Salary and Bonus Regulations are designed to be flexible and suitable for many types of businesses. Accountants and the Board of Directors only need to fill in the legal information and establish a detailed salary scale to complete the document, submit it for signing and issuance, and implement it immediately.<\/p>","protected":false},"excerpt":{"rendered":"

Entering 2026, a series of policies regarding labor, insurance, and taxation will undergo significant changes. The 2026 Regulations on Wages, Bonuses & Benefits will be updated to meet legal standards, helping businesses protect legitimate expenses, avoid the risk of disallowance during tax settlements, and prevent labor disputes.<\/p>","protected":false},"featured_media":999981537,"comment_status":"open","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","inline_featured_image":false},"categories":[279],"tags":[377],"class_list":["post-999981517","tai-lieu","type-tai-lieu","status-publish","has-post-thumbnail","hentry","category-bieu-mau","tag-https-bizzi-vn-wp-content-uploads-2026-07-bizzi-quy-che-luong-thuong-1-docx"],"acf":[],"_links":{"self":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999981517","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu"}],"about":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/types\/tai-lieu"}],"replies":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/comments?post=999981517"}],"version-history":[{"count":3,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999981517\/revisions"}],"predecessor-version":[{"id":999981556,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tai-lieu\/999981517\/revisions\/999981556"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media\/999981537"}],"wp:attachment":[{"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/media?parent=999981517"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/categories?post=999981517"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizzi.vn\/en\/wp-json\/wp\/v2\/tags?post=999981517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}