Excel convert Net salary to Gross is the indispensable tool to help businesses and workers to easily determine the level of income actually received or the total pre-tax income. In fact, many people are still confused between Gross salary and Net salary when you receive a contract of employment or salary negotiation. Understand the conversion wage will help you avoid the mistake should not be, and to ensure the rights of individuals. In this article Lac Viet SureHCS share table Excel template with formulas detailed to you for your convenience to calculate and apply now.
1. Gross salary is what?
Hiện nay không có Điều khoản nào của pháp luật quy định về khái niệm lương Gross.
Trên thực tế, lương Gross được hiểu đơn giản là tổng thu nhập mỗi tháng NLĐ nhận được gồm cả lương cơ bản và các khoản trợ cấp, phụ cấp, hoa hồng… trong đó có cả các khoản đóng bảo hiểm và thuế thu nhập cá nhân (TNCN).
Therefore, the real wage received by the EMPLOYEE will be lower than Gross wages because to extract a portion of wages to social insurance (SOCIAL insurance) and pay personal income tax according to the regulations.
For example: According to the agreement, the business will pay Gross wages for the EMPLOYEE is 08 million, then this person must deduct close up of 10.5% of salary for SOCIAL insurance, health INSURANCE. However, this amount is not to the extent payable personal income tax should be every month, EMPLOYEES will receive the actual amount is at 7.16 million.
2. Net pay is what?
Tương tự như lương Gross, lương Net cũng không được quy định trong các văn bản quy phạm pháp luật. Lương Net được hiểu là tiền lương thực nhận mà NLĐ được công ty trả hàng tháng sau khi đã trừ hết các loại khoản chi phí bảo hiểm, thuế TNCN.
For example, Under the agreement, the company will pay the Net salary for EMPLOYEES is 08 million, it means EMPLOYEES will receive real 08 million, which does not take any fee bought compulsory SOCIAL insurance and personal income tax.
3. Excel convert Net salary to Gross specific
If EMPLOYEES get salary gross, then calculate the net salary will be calculated as follows:
Net salary = Gross Salary – (SI + health INSURANCE + UI) – PIT (if available)
In which:
– Rate deduction SOCIAL insurance contribution from wages of EMPLOYEES is determined as follows:
(Base: Decision no. 595/QD-BHXH)
|
Rate quotes close the types of compulsory insurance |
|||
|
Retirement and survivorship (SI) |
Unemployment insurance (UI) |
Health insurance (health INSURANCE) |
Total |
|
8% |
1% |
1,5 % |
10,5% |
– Personal income tax: EMPLOYEE only payable as income tax and is calculated according to the following formula:
|
PIT = |
(Total income – |
The account is free |
– |
Deductions) |
x Tax rate |
To better understand this formula, the EMPLOYEE can refer to the example illustrated below:
You A sales staff for company X with a Gross salary of 30 million vnd/month. In January, he will have to extract close the account the following currencies:
* The payment of SOCIAL insurance
– SOCIAL: 30 million x 8% = 2.4 million at
– UI: 30 million x 1% = 300,000
– Health INSURANCE: 30 million x 1.5% = 450,000 vnd
So the total amount you must extract to the type of compulsory insurance/month is:
2,4 million + 300,000 + 450,000 vnd = 3,15 million
*On personal income tax
Pursuant to Article 1 of resolution 954/2020/UBTVQH14 and Article 20 of the Law on personal income Tax, each EMPLOYEE be reduced as follows:
– Circumstance for myself: 11 million/month.
– Reduced dependents: 4.4 million vnd/month/person.
– The compulsory insurance, voluntary pension funds, charitable contributions.
Suppose mr. A may 01 dependents, in January you A non-charitable donations, humanitarian PIT in the month of you A be roughly calculated as follows:
– Taxable income = Gross income – The account is free – deductions =
30 million – 3,15 million – 11 million to 4.4 million = 11,45 million
PIT of A is calculated according to the following:
+ Tier 1: income tax calculator to 05 million, tax rate of 5%:
05 million × 5% = 250,000
+ Tier 2: income tax on 05 million to 10 million, tax rate of 10%:
(10 million – 05 million) × 10% = 500,000
+ Tier 3: income tax on 10 million to 18 million, tax rate of 15%:
(11,45 million – 10 million) × 15% = 217.500 dong
Total personal income tax = 250.000 + 500.000 + 217.500 = 967.500 dong
Thus, the Net salary that he received are:
Net Salary = 30 million – 3,15 million – 967.500 copper = 25.882.500 dong
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