Salary structure design
One decision: what percentage of the income package should be allocated to the fixed portion. Drag the slider, and the two spreadsheets below will switch accordingly.
Parameters applicable from 01/07/2026 · updated 2026-09-11
Step 1 of 3 · Background
This is the negotiated figure — the actual amount received after insurance and taxes, not the figure stated in the contract.
The number of people benefiting from the same structure, in order to quantify the impact over the entire year.
The decision on the floor for the fixed portion, i.e., the minimum wage.
Step 2 of 3 · Decision
From the employer's perspective
Viewed from the worker's perspective
Assess the risks associated with variability in productivity and quality.
Decree 158/2025 excludes from the basis for mandatory social insurance contributions allowances and supplementary payments that are "income dependent on or subject to fluctuations based on labor productivity, work process, and quality of work performance".
The five criteria below will help determine whether the company's expenditures are actually as stated.
Where did this number come from?
Step 3 of 3 · Conclusion
The chosen option
Sent to the meeting
For this structure to stand, the first thing that needs to be done is...
How does this tool calculate it?
Conversion method
From the net income, the tool works backward to calculate the total taxable income corresponding to each position on the slider, then adds the company's insurance contributions to arrive at the actual cost. The fixed portion is the basis for insurance contributions, so lowering this proportion will reduce both the company's contribution and the employee's contribution.
Tool assumptions
- Dependents are not included. If the position involves dependents, the total required income will be slightly lower than the figure shown here — but the comparison between positions on the slider remains the same.
- Company expenses only include employee salaries and mandatory insurance. They do not include year-end bonuses, benefits, recruitment costs, or workplace expenses.
- The risk estimate only includes mandatory insurance, and does not recalculate the corresponding union fees and contributions.
- The estimates under review assume this structure has been running for 12 months for the entire group, and add a late payment penalty of 0.03% per day on the overdue amount.
- The results are displayed as a range, not a single number, because these are estimates for consideration and not final settlement figures.
The number currently in use
- Total mandatory insurance contribution rate: 32.0% of the contribution base — employee 10.5%, company 21.5%.
- Trade union: employees pay 0.5% union dues, the company pays 1.0% of its expenses, calculated on the same basis as social insurance contributions and subject to the same ceiling.
- Tran paid social and health insurance contributions of 50,600,000 VND, which is 20 times the reference amount.
- Tran paid unemployment insurance: another milestone, which is 20 times the minimum wage. region — Region I is 106,200,000 VND. Between these two points, increasing the contribution base still increases costs, leaving only the unemployment insurance portion.
- Personal allowance: 15,500,000 VND per month.
- Minimum wage in Region I: 5,310,000 VND.
Basis for the risk assessment
Decree 158/2025 excludes from the basis for mandatory social insurance contributions allowances and supplementary payments that are "income dependent on or fluctuating according to labor productivity, work process, and quality of work performance." The five criteria of the tool examine whether the company's expenditures are actually as stated; the coefficients for each criterion are assumptions of the tool, not legally binding figures.
The tool does not estimate.
Fines for administrative violations. The penalty range depends on the specific act and circumstances of each case; including a specific number here would create a sense of precision that the tool lacks.
Base
- Labor Code No. 45/2019/QH14
- Law on Social Insurance No. 41/2024/QH15
- Decree No. 158/2025/ND-CP provides guidance on the Law on Social Insurance regarding compulsory social insurance.
- Law on Personal Income Tax No. 109/2025/QH15
- Decree No. 293/2025/ND-CP stipulates the minimum wage.
- Decree No. 161/2026/ND-CP stipulates the basic salary level.
Parameters applicable from 01/07/2026, updated 2026-09-11. This tool assists in considering options and does not replace professional advice for a specific case.