Nhat Nguyen Food Co., Ltd. (Nam Cam Ranh commune) said that it has sent a document to the tax authority of Khanh Hoa province proposing the application of a roadmap for paying salaries through bank accounts.
According to businesses, Decree 320/2025/ND-CP of the Government, effective from December 15, 2025, stipulates that expenses of 5 million VND or more must have non-cash payment vouchers. Thus, salary payments each time from this level must also be made through banks.
However, the business side believes that the implementation needs to be suitable for socio-economic conditions and people's lives, especially for the group of workers who are ethnic minorities.
Businesses cite the principle of state management, according to which when objective policy problems arise, management agencies need to have appropriate implementation roadmap guidance, avoiding mechanical application causing social consequences.
According to reports, businesses are currently not qualified to immediately apply the 100% salary payment through bank accounts.
The main reasons are limitations in accessing banking services; many workers are not familiar with using ATM cards; electronic transaction skills are still weak, posing risks to assets and generating complaints.
From this reality, businesses propose to apply a transition roadmap for 1 year, from January 1, 2026 to the end of November 30, 2026.
During this time, businesses will gradually train skills in using bank cards, coordinate with credit institutions to open centralized accounts, and support employees to complete legal conditions to access services.
Currently, businesses are paying wages to employees in two forms: cash and transfer.
Salary payment has full records and accounting documents according to regulations such as labor contracts, salary scales, payroll scales, payment slips and tax declaration and finalization records (Labor Law).
Regarding this content, in March 2026, the tax authority of Khanh Hoa province issued a document responding to businesses.
Accordingly, the tax authority recorded difficulties in the process of implementing regulations on non-cash payments for salary costs for workers who are ethnic minorities.
However, based on the Law on Corporate Income Tax No. 67/2025/QH15, Decree 320/2025/ND-CP and Circular 20/2026/TT-BTC, there are currently no regulations allowing postponement of the application of requirements for non-cash payment vouchers.
Therefore, businesses are required to implement it from December 15, 2025.
The tax authority also noted that for payments each time under 5 million VND, it is not mandatory to have non-cash payment vouchers to be included in deductible expenses when determining corporate income tax.
Salary payments need to be clearly agreed upon in the labor contract, implemented to the right beneficiaries and ensure complete documents according to regulations.
