{"id":16191,"date":"2024-01-26T14:48:24","date_gmt":"2024-01-26T07:48:24","guid":{"rendered":"https:\/\/phanmemnhansu.com\/?p=16191"},"modified":"2024-01-26T14:48:24","modified_gmt":"2024-01-26T07:48:24","slug":"luong-thang-13-dieu-can-biet-ve-luong-thang-13","status":"publish","type":"post","link":"http:\/\/phanmemnhansu.com\/en\/luong-thang-13-dieu-can-biet-ve-luong-thang-13\/","title":{"rendered":"What is 13th month salary? Things to know about 13th month salary"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong><em>13th month salary is a phrase that is no longer unfamiliar to many people. However, what exactly is the 13th month salary? Are businesses required to pay this salary to employees? Right now, these questions will be answered in detail in the article below!<\/em><\/strong><\/span><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\">What is 13th month salary?<\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">The 13th month salary is also known as the company&#039;s annual bonus for employees and businesses with the purpose of encouraging the working spirit of employees during the past year. This is the remuneration regime that businesses and companies offer to attract candidates to apply to the organization.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">In Article 103 of the Labor Law 2012, there are regulations on bonuses as follows:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>&quot;Bonus is an amount that a business rewards employees based on two criteria: The employee&#039;s work results and the production and business results that year.&quot;<\/em><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Therefore, the 13th month salary will be based mainly on the business results of the business during the year, the level of work completion and according to the company&#039;s reward and penalty regulations. Depending on each unit and business, the 13th month salary is used as a remuneration regime to attract and retain talent.<\/span><\/p>\n<div class=\"mceTemp\"><\/div>\n<figure id=\"attachment_16192\" aria-describedby=\"caption-attachment-16192\" style=\"width: 478px\" class=\"wp-caption aligncenter\"><img fetchpriority=\"high\" decoding=\"async\" class=\"wp-image-16192\" src=\"https:\/\/phanmemnhansu.com\/wp-content\/uploads\/2024\/01\/Luong-thang-13-la-che-do-dai-ngo-ma-doanh-nghiep-cong-ty-dua-ra-de-thu-hut-cac-ung-vien-nop-ho-so-vao-to-chuc.png\" alt=\"L\u01b0\u01a1ng th\u00e1ng 13 l\u00e0 ch\u1ebf \u0111\u1ed9 \u0111\u00e3i ng\u1ed9 m\u00e0 doanh nghi\u1ec7p, c\u00f4ng ty \u0111\u01b0a ra \u0111\u1ec3 thu h\u00fat c\u00e1c \u1ee9ng vi\u00ean n\u1ed9p h\u1ed3 s\u01a1 v\u00e0o t\u1ed5 ch\u1ee9c.\" width=\"478\" height=\"478\" srcset=\"https:\/\/phanmemnhansu.com\/wp-content\/uploads\/2024\/01\/Luong-thang-13-la-che-do-dai-ngo-ma-doanh-nghiep-cong-ty-dua-ra-de-thu-hut-cac-ung-vien-nop-ho-so-vao-to-chuc.png 1080w, https:\/\/phanmemnhansu.com\/wp-content\/uploads\/2024\/01\/Luong-thang-13-la-che-do-dai-ngo-ma-doanh-nghiep-cong-ty-dua-ra-de-thu-hut-cac-ung-vien-nop-ho-so-vao-to-chuc-300x300.png 300w, https:\/\/phanmemnhansu.com\/wp-content\/uploads\/2024\/01\/Luong-thang-13-la-che-do-dai-ngo-ma-doanh-nghiep-cong-ty-dua-ra-de-thu-hut-cac-ung-vien-nop-ho-so-vao-to-chuc-1024x1024.png 1024w, https:\/\/phanmemnhansu.com\/wp-content\/uploads\/2024\/01\/Luong-thang-13-la-che-do-dai-ngo-ma-doanh-nghiep-cong-ty-dua-ra-de-thu-hut-cac-ung-vien-nop-ho-so-vao-to-chuc-150x150.png 150w, https:\/\/phanmemnhansu.com\/wp-content\/uploads\/2024\/01\/Luong-thang-13-la-che-do-dai-ngo-ma-doanh-nghiep-cong-ty-dua-ra-de-thu-hut-cac-ung-vien-nop-ho-so-vao-to-chuc-768x768.png 768w, https:\/\/phanmemnhansu.com\/wp-content\/uploads\/2024\/01\/Luong-thang-13-la-che-do-dai-ngo-ma-doanh-nghiep-cong-ty-dua-ra-de-thu-hut-cac-ung-vien-nop-ho-so-vao-to-chuc-12x12.png 12w\" sizes=\"(max-width: 478px) 100vw, 478px\" \/><figcaption id=\"caption-attachment-16192\" class=\"wp-caption-text\"><\/span> <span style=\"font-family: arial, helvetica, sans-serif;\">13th month salary is a remuneration regime that businesses and companies offer to attract candidates to apply to the organization.<\/span><\/figcaption><\/figure>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\">How to calculate 13th month salary<\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Until now, there are no official regulations on how to do it <a href=\"https:\/\/phanmemnhansu.com\/en\/4-cach-giup-nhan-vien-thich-thu-hon-khi-nhan-luong\/\"><strong>Payroll<\/strong> <\/a>13 months. However, many companies and businesses are using popular calculation methods based on the seniority and working term of the employee.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">With the above calculation method, to receive the 13th month salary, most businesses will offer a number of conditions to employees such as:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Employees are official employees who sign labor contracts with businesses and companies. Contract duration will depend on each organization.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Employees have an official working term at the enterprise of 1 month or more at the organization.<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">The employee continues to work at the enterprise or company until the 13th month salary calculation<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">When meeting the given conditions, the employee will receive a 13th month salary.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">The way to calculate the 13th month salary will depend on the regulations of each business and the agreement between the employee and the business. Normally, the 13th month salary will be calculated in one of the following two ways:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Work for 12 months: 13th month salary = 1 month salary<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Working less than 12 months: The 13th month salary is calculated at an equivalent rate. In this case, the following 2 small cases will be considered:<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">+ Same salary but less than 12 months: <i><strong>13th month salary = (1 month salary\/ 12 months) * Number of months worked<\/strong><\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">+ Work for 12 months but there is a change in salary: <i><strong>13th month salary = (1 month salary without change\/12) * Number of months working with unchanged salary + (1 month salary after change\/12) * Number of months working with the following salary change<\/strong><\/i><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Read more: <a href=\"https:\/\/phanmemnhansu.com\/en\/5-buoc-xay-dung-he-thong-luong-3p\/\">5 steps to build a 3P salary system<\/a><\/em><\/span><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\">Some questions related to 13th month salary<\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">The 13th month salary is always a topic of great interest to everyone every Tet holiday, so many questions are also raised.<\/span><\/p>\n<h3><span style=\"font-family: arial, helvetica, sans-serif;\">Is 13th month salary mandatory?<\/span><\/h3>\n<p dir=\"ltr\"><span style=\"font-family: arial, helvetica, sans-serif;\">According to Article 104 of the 2019 Labor Code, there are regulations on bonuses for employees as follows: &quot;Bonus is the amount of money or property or in any other form that the employer rewards the employee based on the results. production and business results, and the level of job completion of workers&quot;.<\/span><\/p>\n<p dir=\"ltr\"><span style=\"font-family: arial, helvetica, sans-serif;\">Regulations on salaries and bonuses will be decided by the employer and publicly announced at the workplace after consulting with the employee representative organization at the grassroots level for the place where there is an employee representative organization. labor at the facility.<\/span><\/p>\n<p dir=\"ltr\"><span style=\"font-family: arial, helvetica, sans-serif;\">Based on current regulations, the 13th month salary (also known as bonus) is an amount decided by the employer; the law does not require businesses to pay the 13th month salary to employees.<\/span><\/p>\n<div class=\"x11i5rnm xat24cr x1mh8g0r x1vvkbs xtlvy1s\">\n<div dir=\"auto\"><span style=\"font-family: arial, helvetica, sans-serif;\">However, if in the labor contract, the enterprise commits to giving the employee a 13th month salary, the enterprise must comply with the commitment and must pay this amount to the employee.<\/span><\/div>\n<div dir=\"auto\">\n<figure id=\"attachment_16193\" aria-describedby=\"caption-attachment-16193\" style=\"width: 522px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"wp-image-16193\" src=\"https:\/\/phanmemnhansu.com\/wp-content\/uploads\/2024\/01\/Doanh-nghiep-khong-bat-buoc-phai-tra-luong-thang-13-cho-nguoi-lao-dong.png\" alt=\"Doanh nghi\u1ec7p kh\u00f4ng b\u1eaft bu\u1ed9c ph\u1ea3i tr\u1ea3 l\u01b0\u01a1ng th\u00e1ng 13 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng\" width=\"522\" height=\"522\" srcset=\"https:\/\/phanmemnhansu.com\/wp-content\/uploads\/2024\/01\/Doanh-nghiep-khong-bat-buoc-phai-tra-luong-thang-13-cho-nguoi-lao-dong.png 1080w, https:\/\/phanmemnhansu.com\/wp-content\/uploads\/2024\/01\/Doanh-nghiep-khong-bat-buoc-phai-tra-luong-thang-13-cho-nguoi-lao-dong-300x300.png 300w, https:\/\/phanmemnhansu.com\/wp-content\/uploads\/2024\/01\/Doanh-nghiep-khong-bat-buoc-phai-tra-luong-thang-13-cho-nguoi-lao-dong-1024x1024.png 1024w, https:\/\/phanmemnhansu.com\/wp-content\/uploads\/2024\/01\/Doanh-nghiep-khong-bat-buoc-phai-tra-luong-thang-13-cho-nguoi-lao-dong-150x150.png 150w, https:\/\/phanmemnhansu.com\/wp-content\/uploads\/2024\/01\/Doanh-nghiep-khong-bat-buoc-phai-tra-luong-thang-13-cho-nguoi-lao-dong-768x768.png 768w, https:\/\/phanmemnhansu.com\/wp-content\/uploads\/2024\/01\/Doanh-nghiep-khong-bat-buoc-phai-tra-luong-thang-13-cho-nguoi-lao-dong-12x12.png 12w\" sizes=\"(max-width: 522px) 100vw, 522px\" \/><figcaption id=\"caption-attachment-16193\" class=\"wp-caption-text\"><\/span> <span style=\"font-family: arial, helvetica, sans-serif;\">Enterprises are not required to pay 13th month salary to employees<\/span><\/figcaption><\/figure>\n<\/div>\n<\/div>\n<h3><span style=\"font-family: arial, helvetica, sans-serif;\">Does the 13th month salary include personal income tax?<\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">According to Point a, Clause 2, Article 3 of the Law on Personal Income Tax (Amended and supplemented in 2012 and 2014), there are regulations on subject income including:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i>(2) Income from salaries and wages includes:<\/i><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><i>Salaries, wages and amounts of money in the nature of salaries and wages<\/i><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><i>Additional payments and allowances, except for prescribed allowances and allowances<\/i><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><i>Remuneration in various forms<\/i><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\"><i>Bonuses (except bonuses with titles approved by the State<\/i>gifts, national awards, international awards, inventions, bonuses for detecting and reporting violations of law to competent authorities)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Therefore, the 13th month salary is income of the nature of salary and wages. This means that employees receiving a 13th month salary will <strong>A portion must be deducted to pay personal income tax according to regulations<\/strong>.<\/span><\/p>\n<h2><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Does the 13th month salary include social insurance?<\/strong><\/span><\/h2>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">According to Article 89 of the 2014 Law on Social Insurance, the employee&#039;s monthly salary for social insurance includes salary, salary allowances and other additional amounts as prescribed.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Clause 3, Article 30 of Circular 59\/2015\/TT-BLDTBXH clearly states that the monthly payment for compulsory social insurance does not include other benefits such as:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Bonuses, initiative bonuses;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Mid-shift meal; Subsidies for gasoline, telephone, transportation, housing, child care, and child care;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Support when employees have relatives who die, employees whose relatives get married, employees&#039; birthdays, and subsidies for employees facing difficult circumstances when suffering from labor accidents or occupational diseases;<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">Other supports and allowances are recorded in a separate section in the labor contract.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">In addition, according to the instructions in Official Dispatch 560\/LDTBXH-BHXH replying to Mizuho Bank on determining the salary as the basis for social insurance payment, employee bonuses include the 13th month salary bonus and assessment bonus. The annual work result value is not the basis for calculating social insurance contributions.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">From the above, we can conclude that <strong>The employee&#039;s 13th month salary will not have to pay social insurance<\/strong>.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><em>Don&#039;t miss: <a href=\"https:\/\/coffeehr.com.vn\/bac-luong-la-gi\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: 16px;\">What is salary level? Regulations to increase salary levels, workers need to clearly understand<\/span><\/a><\/em><\/span><\/p>\n<h3><span style=\"font-family: arial, helvetica, sans-serif;\">When is the 13th month salary paid?<\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">The 13th month salary is a bonus that businesses pay to employees at the end of the year, usually on New Year&#039;s Eve or Lunar New Year. The 13th month salary payment time will depend on the regulations of each enterprise and the agreement between the employee and the enterprise.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Normally, the 13th month salary will be paid in December at the end of the calendar year. Some businesses may pay the 13th month salary in January at the beginning of the new year or divided into several installments during the year.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">However, currently, many businesses choose to pay the 13th month salary before the Lunar New Year holiday so that employees have money to spend during the holiday.<\/span><\/p>\n<h3 id=\"mot-so-cau-hoi-lien-quan-nghi-viec-truoc-tet-co-duoc-huong-luong-thang-13-khong\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Can I get 13th month salary if I quit my job before Tet?<\/strong><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Paying the 13th salary according to the law is not mandatory. However, there will be cases where businesses will pay the 13th salary after the end of December.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">In some companies, businesses will apply a different method of paying the 13th month bonus, which is to pay the same as the Lunar New Year bonus. Or there will be some businesses and companies that will combine this bonus together.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Therefore, employees need to consider in the labor contract signed with the employer the regulations on payment of 13th month salary bonus. In cases where they have not worked for the full 12 months, they will still receive the 13th month salary if within The contract has a 13th month salary clause.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Surely through the information provided above, employees have a better understanding of &quot;13th month salary&quot;. When signing a labor contract, employees should pay attention to the terms of the contract to negotiate the most beneficial bonus for themselves.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><i>OOS Software has more than 10 years of accompanying many businesses and corporations.\u00a0<\/i><a href=\"https:\/\/phanmemnhansu.com\/en\/\"><i>Contact now<\/i><\/a><i>\u00a0to\u00a0<\/i><b><i>Get Human Resources Software consulting\u00a0<\/i><\/b><i>for your Business.<\/i><\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>L\u01b0\u01a1ng th\u00e1ng 13 l\u00e0 m\u1ed9t c\u1ee5m t\u1eeb kh\u00f4ng c\u00f2n xa l\u1ea1 v\u1edbi nhi\u1ec1u ng\u01b0\u1eddi. Tuy nhi\u00ean c\u1ee5 th\u1ec3 l\u01b0\u01a1ng th\u00e1ng 13 l\u00e0 g\u00ec? Doanh nghi\u1ec7p c\u00f3 b\u1eaft bu\u1ed9c ph\u1ea3i tr\u1ea3 kho\u1ea3n l\u01b0\u01a1ng n\u00e0y cho nh\u00e2n vi\u00ean hay kh\u00f4ng? Ngay b\u00e2y gi\u1edd, c\u00e1c c\u00e2u h\u1ecfi n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c gi\u1ea3i \u0111\u00e1p chi ti\u1ebft \u1edf ngay b\u00e0i vi\u1ebft [&hellip;]<\/p>","protected":false},"author":1,"featured_media":16194,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[25],"tags":[],"class_list":["post-16191","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kien-thuc-quan-tri-nhan-su"],"_links":{"self":[{"href":"http:\/\/phanmemnhansu.com\/en\/wp-json\/wp\/v2\/posts\/16191","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/phanmemnhansu.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/phanmemnhansu.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/phanmemnhansu.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/phanmemnhansu.com\/en\/wp-json\/wp\/v2\/comments?post=16191"}],"version-history":[{"count":1,"href":"http:\/\/phanmemnhansu.com\/en\/wp-json\/wp\/v2\/posts\/16191\/revisions"}],"predecessor-version":[{"id":16195,"href":"http:\/\/phanmemnhansu.com\/en\/wp-json\/wp\/v2\/posts\/16191\/revisions\/16195"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/phanmemnhansu.com\/en\/wp-json\/wp\/v2\/media\/16194"}],"wp:attachment":[{"href":"http:\/\/phanmemnhansu.com\/en\/wp-json\/wp\/v2\/media?parent=16191"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/phanmemnhansu.com\/en\/wp-json\/wp\/v2\/categories?post=16191"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/phanmemnhansu.com\/en\/wp-json\/wp\/v2\/tags?post=16191"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}