On the Government Portal, Ms. P.M.H in Phu Tho reported that she is working at a state agency with an income of 12 million VND/month and has 2 children in junior high school with family deductions. From August 2025, she worked overtime at X Company with an income of 5 million VND/month.
Ms. H asked if the income from Company X must pay personal income tax, how to calculate the tax? Can you register for family deductions for each child in two different workplaces (one child in each place)?
Regarding this issue, Phu Tho Provincial Tax Department has the following opinion:
The family deduction level is based on Article 1 of Resolution No. 954/2020/UBTVQH14 of the National Assembly Standing Committee regulating the family deduction level.
Tax deduction according to the provisions of Article 25 of Circular No. 111/2013/TT-BTC.
The principle of calculating family deductions is based on Article 9 of Circular No. 111/2013/TT-BTC of the Minister of Finance.
Pursuant to the above regulations, in the case of individuals working at state agencies with an income of 12 million VND/month, and working part-time and having an income at X company with an income of 5 million VND/month, they:
In case the individual signs a labor contract for 3 months or more in 2 places: a state agency and a company X, the individual shall choose and register for personal family deduction at a place that pays the individual's income from salary and wages as prescribed in Point c, Clause 1, Article 9 of Circular No. 111/2013/TT-BTC. At the same time, register and declare family deductions for dependents (who are children) according to the provisions of Point h, Clause 1, Article 9 of Circular No. 111/2013/TT-BTC mentioned above.
In case the individual signs a labor contract for 03 months or more with a state agency and does not sign a labor contract or signs a labor contract for less than 03 months with Company X, the individual registers to calculate family deductions for himself at the place where the individual signs a labor contract for 03 months or more with an income of 12 million VND/month (greater than 11 million VND/month) which is the state agency paying income according to the provisions of Point c, Clause 1, Article 9 of Circular No. 111/2013/TT-BTC and Article 1 of Resolution No. 954/2020/UBTVQH14 of the National Assembly Standing Committee.
At the same time, register and declare family deductions for dependents (who are children) according to the provisions of Point h, Clause 1, Article 9 of Circular No. 111/2013/TT-BTC mentioned above.
At that time, the income (from wages, remuneration, other expenses) paid by Company X at a rate of VND 2 million or more is subject to tax deduction as prescribed in Point i, Clause 1, Article 9 of Circular No. 111/2013/TT-BTC mentioned above.
