[1OFFICE] GUIDE TO UPDATING THE FAMILY CIRCUMSTANCE DEDUCTION CALCULATION ACCORDING TO THE NEW RESOLUTION
Dear Valued Customers,
1Office sincerely thanks you for your trust and partnership with us over the past time. With the desire to always provide the best user experience, 1Office proactively monitors and promptly updates the latest regulations/policies.
Pursuant to Resolution 110/2025/UBTVQH15, from January 1, 2026, the family circumstance deduction for calculating Personal Income Tax (PIT) will be increased. For your convenience, 1Office would like to provide the following details:
Mục lục
1. Family circumstance deduction applicable from January 1, 2026
Under current regulations (Applicable before January 1, 2026):
- Deduction for the taxpayer: 11,000,000 dong/month
- Deduction for each dependent: 4,400,000 dong/month
Under new regulations (Applicable from January 1, 2026 onwards):
- Deduction for the taxpayer: 15,500,000 dong/month
- Deduction for each dependent: 6,200,000 dong/month
2. New update on the 1Office system (For customers using formulas with system deduction keywords)
2.1. Update content
To ensure tax calculation complies with regulations and reflects actual salary payments, especially in cases where salary payments cross over between years, 1Office has added the “Salary Payment Date” data field to the monthly payroll configuration.
The system will use the Salary Payment Date to automatically determine and apply the correct family circumstance deduction when calculating PIT.
2.2. How the system determines the family circumstance deduction:
- If the expected Salary Payment Date is before January 1, 2026 → the old family circumstance deduction will be applied
- If the expected Salary Payment Date is from January 1, 2026 onwards → the new family circumstance deduction will be applied
- If the user leaves this field blank, the system will assume the salary payment date is the payroll creation date.
2.3. Scope of Application
Applicable to customers whose payrolls/formulas use 2 system keywords:
- Deduct_private: deduction for the taxpayer
- Tax_person: deduction for each dependent
In this case, when the Salary Payment Date is updated, the system will automatically adjust the deduction value, and all formulas using these two keywords will be updated accordingly.
2.4. Important Note:
- Only update the Salary Payment Date field when the salary payment year is different from the payroll creation year. The system will use the payment year to determine the applicable family circumstance deduction.
- It is not mandatory to update the Salary Payment Date field if the payroll creation year and the payment year are the same; the system will automatically apply the correct deduction for that year.
Example:
- Payroll created in 2025 and paid in 2025 → the old deduction rate applies (no need to update the Salary Payment Date).
- Payroll created in 2026 and paid from January 1, 2026 onwards → the new deduction rate applies (no need to update the Salary Payment Date).
- Payroll created in 2025 but paid in 2026 (e.g., salary for Nov-Dec 2025 paid in Jan 2026) → the Payment Date must be updated for the system to determine the correct applicable rate.
2.5. Guide to updating the Salary Payment Date field:
- Step 1: From the payroll list screen → Access the monthly payroll that has a payment date in a different year than its creation date
- Step 2: Select the “Edit” action
- Step 3: Enter the Salary Payment Date
- Salary Payment Date before January 1, 2026: the old deduction rate applies
- Salary Payment Date from January 1, 2026: the new family circumstance deduction applies (15.5 million dong/taxpayer and 6.2 million dong/dependent)
- Step 4: Click Update to save the data.
Video: Guide to updating the Salary Payment Date field (for the November 2025 payroll paid in 2026)
3. Guide for customers not yet using the two system keywords above
For payrolls/formulas that do not use the Deduct_private and Tax_person keywords and are using a fixed numerical value for the deduction (e.g., 4,400,000), you need to perform one of the following options in the payroll template (payroll type) to ensure the new policy is applied correctly from January 1, 2026:
- Edit the formula: update the new deduction value according to the regulations from January 1, 2026. For detailed instructions on how to edit the formula, please refer Here.
- Or replace the fixed value with the Deduct_private and Tax_person keywords to ensure the system updates automatically when the policy changes (If you replace the fixed value with these two keywords, you will need to configure two corresponding keyword columns in the payroll
