Viindoo apps demo handbook
Part VI. Payroll
This part answers the questions: where are salary, social insurance, health insurance, unemployment insurance and personal income tax calculated for each person, how are they calculated, and how does a manager see the payroll cost by month and by department? The payroll accountant follows the lessons on setup and on running the payslip batch. The director reads the analysis lesson. The data is sample data for "Công ty Cổ phần Giải pháp Minh An": 41 employees and 13 payslip batches from November 2025 to November 2026.
The part has four lessons: one to read the salary structure and the contribution types yourself, one to read the payslip batches by month, one to read a single payslip with insurance and personal income tax, and one to open three analysis reports. The demo account has Payroll administrator rights. Every image was taken on 9 November 2026. The calculate, verify and payment buttons were not clicked while shooting: the batch images were taken on the November 2026 batch (still a draft) and the October 2026 batch (closed); the payslip images were taken on an October 2026 payslip in the Done status. The demo system is reloaded every night, so whatever your company clicks goes back to how it was.
Lesson 18. Read the salary structure and the contribution types
About 15 minutes. By the end of this lesson your company can read the salary structure in use, the list of salary rules and the order in which they are calculated, the four contribution types (social insurance, health insurance, unemployment insurance, labor union) with the employee and company rates, and the personal income tax rules.
Log in with the account demo / demo as described in the section "How to use this handbook". This lesson is read-only and changes nothing in the configuration.
Step 1 - Open the list of salary structures
Open the Configuration menu, go to the Payroll Entry group and click Salary Structures.
Payroll > Configuration > Payroll Entry > Salary Structures
You should see: 1 salary structure named "Base for new structures", reference BASE, with 21 salary rules (the Salary Rules column reads "21 records"). The whole company uses this one structure.
Step 2 - Read the salary rules and the order of calculation
Open the Configuration menu, the Payroll Entry group, and click Salary Rules. Click the group row Base for new structures (21) to open the rules.
Payroll > Configuration > Payroll Entry > Salary Rules
You should see: 21 rules sorted by the Sequence column, calculated from top to bottom. Some of the main rules:
| Rule | Code | Sequence |
|---|---|---|
| Basic Salary | BASIC | 1 |
| Meal Allowance | MEAL | 550 |
| Gross | GROSS | 1,000 |
| Social Insurance by Employee | ESINS | 1,230 |
| Labor Union Fee by Employee | ELUF | 2,000 |
| Personal Tax Base | TAXBASE | 3,150 |
The insurance and labor union rules have a tick in the Generate Journal Item column and are linked to a Contribution Register (Social Insurance, Health Insurance, Unemployment Insurance, Labor Union).
Step 3 - Read the four contribution types and their rates
Click Payroll Contribution in the menu bar, then click Payroll Contribution Type.
Payroll > Payroll Contribution > Payroll Contribution Type
You should see: 4 rows, each with the employee contribution rate and the company contribution rate (unit: %).
| Type | Employee contribution | Company contribution |
|---|---|---|
| Social Insurance | 8.00 | 17.50 |
| Health Insurance | 1.50 | 3.00 |
| Unemployment Insurance | 1.00 | 1.00 |
| Labor Union | 0.50 | 2.00 |
When the law changes a rate, all you do is edit the two number cells on the matching row.
Step 4 - Read the personal income tax rules
Open the Configuration menu, the Payroll Entry group, and click Personal Tax Rules.
Payroll > Configuration > Payroll Entry > Personal Tax Rules
You should see: 4 rows, all for the country Vietnam. The first row is the "Progressive Tax Table" policy (withholding regime "Standard Payroll") with the tax brackets shown as small tags, each tag giving the income threshold and its validity dates. The other three rows are "Flat Rate" at 10.00, 20.00 and 10.00, and the last one applies to the "Detached Payment" regime.
Try it: open the social insurance row of the contribution types in Step 3 to see whether the two rate cells, 8.00 and 17.50, can be edited, then close it without saving.
Lesson 19. Read the payslip batches by month
About 10 minutes. By the end of this lesson your company can read the list of 13 payslip batches with the total net pay and the total company cost of each month; open the November 2026 batch that is still a draft to see the calculation buttons; and open the October 2026 batch that is already closed to see the final state.
This lesson is read-only: the calculate and verify buttons are only pointed out with a ring and are not clicked.
Step 1 - Open the list of payslip batches
Open the Payslips menu and click Payslips Batches.
Payroll > Payslips > Payslips Batches
You should see: 13 rows, one for each month. The 12 batches from November 2025 to October 2026 have the status "Close"; the November 2026 batch has the status "Draft". The Employees's Net Income and Company Cost columns give the payroll cost of each month. For example, October 2026 has 41 employees, net income 580,056,517 and company cost 813,086,722; November 2025 has 38 employees and net income 528,780,306.
Step 2 - Open the November 2026 batch that is still a draft
Click the row Lương tháng 11/2026 (the batch named for November 2026).
Payroll > Payslips > Payslips Batches
You should see: the status bar at Draft. The row of buttons above has Generate Payslips, Check Payslip Duplication, Compute Payslip Batch (ringed), Calculate Wages, Verify Payslips and Send by Email. The statistics buttons show 41 employees, 41 contracts, 41 payslips, 287 payslip lines and 234 attendance entries. The log on the right records a company cost and an employees' net income that are both 158,350,736. That number is small because the attendance data for November 2026 only runs to 7 November. The image was taken before any button was clicked; to calculate again, click Compute Payslip Batch, and to finalize, click Verify Payslips after checking the payslips.
Step 3 - Open the October 2026 batch that is closed
Go back to the list of payslip batches and click the row Lương tháng 10/2026 (the batch named for October 2026).
Payroll > Payslips > Payslips Batches
You should see: the status bar has four steps, Draft, Verified, Close and Cancelled, and the batch is at Close. The statistics buttons read 41 employees, 41 payslips, 615 payslip lines and 1,042 attendance entries. The log gives a company cost of 813,086,722 and employees' net income of 580,056,517. Below is the list of the 41 payslips of the month, each with basic wage, gross salary, net salary and company cost.
Try it: in Step 1 compare the net income of February 2026 with January 2026: February has one more employee and has the Tet holiday, so see how much the net income moves up.
Lesson 20. Read a payslip with insurance and personal income tax
About 10 minutes. By the end of this lesson your company has opened the October 2026 payslip of one employee, read it line by line from basic salary to net salary, including social insurance, health insurance, unemployment insurance and personal income tax, re-checked the tax calculation and looked up the payment status of the payslips.
The lesson uses the payslip of "Trần Quốc Minh" (the director). All figures are sample figures.
Step 1 - Open the payslip
Open the Payslips menu and click Payslips. Type Trần Quốc Minh in the search box, press Enter and click the row whose payslip name ends in 10-2026.
Payroll > Payslips > Payslips
You should see: the title "Phiếu lương của Trần Quốc Minh cho tháng 10-2026" (the payslip name, kept in Vietnamese), the status bar at Done, reference SLIP/00995, Period from Oct 1 to Oct 31, Structure "Base for new structures". The Work Information tab shows Calendar Working Hours of 196.00 hours, Worked Hours of 183.18 hours and Worked Days of 22.90 days.
Step 2 - Read the payslip lines
Click the Salary Computation tab.
Payroll > Payslips > Payslips
You should see: the Payslip Lines group lists 15 lines; a negative number is a deduction from the employee's pay. The Rule column gives the rule name in English; the Name column keeps the stored Vietnamese line names.
| Line (rule) | Code | Amount (VND) |
|---|---|---|
| Basic Salary | BASIC | 42,057,551 |
| Meal Allowance | MEAL | 682,267 |
| Gross | GROSS | 42,739,818 |
| Social Insurance by Employee | ESINS | -3,600,000 |
| Social Insurance by Company | CSINS | 7,875,000 |
| Health Insurance by Employee | EHINS | -675,000 |
| Health Insurance by Company | CHINS | 1,350,000 |
| Unemployment Insurance by Employee | EUEINS | -450,000 |
| Unemployment Insurance by Company | CUEINS | 450,000 |
| Labor Union Fee by Employee | ELUF | -225,000 |
| Labor Union Fee by Company | CLUF | 900,000 |
| Personal Tax Base Deduction | TBDED | 20,225,000 |
| Personal Tax Base | TAXBASE | 22,514,818 |
| Personal Income Tax | PTAX | -1,751,482 |
| Net Salary | NET | 36,038,336 |
Step 3 - Re-check the tax calculation
Click the Personal Income Tax tab.
Payroll > Payslips > Payslips
You should see: Personal Income Tax Policy is "Progressive Tax Table", Tax Rule is "Progressive Tax Table for Vietnam", Withholding Reason is "Per Contract". On the right: Gross Salary 42,739,818, Personal Deduction 15,500,000, Dependent Deduction 0, Personal Income Tax Base 22,514,818. The tax calculation table has two brackets: the 5% bracket on 10,000,000 gives 500,000 and the 10% bracket on 12,514,818 gives 1,251,482, which add up to 1,751,482, exactly the PTAX line of Step 2. You can check it yourself: the tax base equals the gross salary of 42,739,818 minus the deductions of 20,225,000 (the personal deduction of 15,500,000 plus the three employee insurance amounts of 3,600,000, 675,000 and 450,000).
Step 4 - Check the payment status of the payslips
Go back to the list of payslips, open the search options at the end of the search box, remove the filter tags that are there, and under Custom Group choose Payment Status.
Payroll > Payslips > Payslips
You should see: two groups: "Not Paid (41)" and "Paid (480)". The 480 payslips in the "Paid" group belong to the 12 closed batches; the 41 payslips in the "Not Paid" group belong to the November 2026 batch that is still a draft. The "Paid" group row adds up a net salary of 6,740,440,499, and the "Not Paid" group row adds up a net salary of 158,350,736.
Try it: open the payslip of any Sales employee, compare the social insurance, health insurance and unemployment insurance lines with the rates in the first lesson (8%, 1.5%, 1% of the insured salary), then re-check the tax base.
Lesson 21. Analyze payroll by department, insurance and tax
About 10 minutes. By the end of this lesson your company has opened the three analysis reports of the Payroll app: payroll cost by department and month, the contribution registrations for insurance, and personal income tax by person and month.
Step 1 - Payroll analysis by department and month
Open the Reports menu and click Payroll Analysis.
Payroll > Reports > Payroll Analysis
You should see: a pivot table with three filter tags (the first leaves out the summary categories, then "This Year" and "Waiting or Done"), rows for the 5 departments and columns for the months of 2026, each month with two figures, Company Cost and Amount. The company cost of the whole company for January 2026 is 754,934,270, of which:
| Department | Company cost, January 2026 |
|---|---|
| Accounting - HR | 104,572,644 |
| Board of Directors | 114,081,429 |
| Engineering | 238,897,798 |
| Sales | 218,018,816 |
| Warehouse and Logistics | 79,363,583 |
Step 2 - Payroll contribution analysis
Open the Reports menu and click Payroll Contribution Analysis.
Payroll > Reports > Payroll Contribution Analysis
You should see: a pivot table that counts the contribution registration records. The "Confirmed" row splits into four types: Social Insurance, Health Insurance, Unemployment Insurance and Labor Union. The columns are the months in which the registrations start, beginning with August 2018. Every employee has all 4 registrations, 176 registrations in total for 44 records, so each time one employee starts work, every type goes up by 1.
Step 3 - Personal income tax analysis
Open the Reports menu, click Personal Income Tax Analysis, then click the Pivot icon in the top right corner.
Payroll > Reports > Personal Income Tax Analysis
You should see: the filter tag "Verified", one row per employee, columns for the months starting with November 2025, and Tax Amount in the cells. The Total row reads 13,526,206 for November 2025, 13,266,648 for December 2025 and 5,174,193 for January 2026. The total tax drops sharply from January 2026: the tax brackets of the first lesson change their validity dates at 01/01/2026 (the old brackets run to 31/12/2025, the new ones from 01/01/2026).
Try it: in Step 3 click the Graph icon to see the tax by month as stacked columns, then switch back to Pivot and expand one employee to see that person's tax by month.
