{"id":4168,"date":"2026-01-07T08:52:13","date_gmt":"2026-01-07T01:52:13","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=4168"},"modified":"2026-01-07T08:52:33","modified_gmt":"2026-01-07T01:52:33","slug":"quyet-toan-thue-tncn-cho-nguoi-lam-khong-du-nam","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/quyet-toan-thue-tncn-cho-nguoi-lam-khong-du-nam\/","title":{"rendered":"Guide to Personal Income Tax Finalization for Individuals Who Did Not Work Enough in the Year (Latest 2026)"},"content":{"rendered":"

Personal income tax finalization for those who haven't worked a full year is a mandatory administrative procedure, but it often causes confusion for employees. According to Circular 111\/2013\/TT-BTC, resident individuals with income from salaries earned from work for less than 12 months are still subject to tax review. Accurately determining the amount of tax payable helps you comply with the law and gives you the opportunity to receive a refund through the tax refund procedure.<\/span><\/p>\n

Short-term employment is often due to job changes or starting work in the middle of the calendar year. Many people mistakenly believe that not working a full year means they are not entitled to full personal deductions or to authorized tax settlement. Understanding the regulations regarding personal income tax settlement for those who have not worked a full year helps you optimize your tax payments and avoid risks when the tax authorities review your data.<\/span><\/p>\n

Legal basis for personal income tax settlement for those who have not worked for a full year.<\/b><\/h2>\n

To follow the correct procedure <\/span>personal income tax settlement<\/span><\/a> For those who have not worked for a full year, we need to rely on the current legal framework. This is the foundation that helps accountants and individuals determine their rights regarding the state budget.<\/span><\/p>\n

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Legal basis for personal income tax settlement for those who have not worked for a full year.<\/figcaption><\/figure>\n

This regulation is detailed at <\/span>Circular No. 111\/2013\/TT-BTC<\/span><\/a> and modified by <\/span>Circular 92\/2015\/TT-BTC<\/span><\/a>. From 2026 onwards, <\/span>personal allowance<\/span><\/a> Adjustments according to the new roadmap will directly impact the tax amount for those who have worked fewer months. Understanding the circular helps individuals confidently fulfill their personal income tax settlement obligations for those who have not worked a full year.<\/span><\/p>\n\n\n\n\n\n\n\n
Summary table of applicable legal documents in 2026<\/b><\/caption>\n
Text type<\/b><\/td>\nNumber<\/b><\/td>\nRelated content<\/b><\/td>\n<\/tr>\n
Law<\/span><\/td>\n04\/2007\/QH12<\/span><\/td>\nOriginal Personal Income Tax Law<\/span><\/td>\n<\/tr>\n
Circular<\/span><\/td>\n111\/2013\/TT-BTC<\/span><\/td>\nGuidelines for implementing the Personal Income Tax Law<\/span><\/td>\n<\/tr>\n
Circular<\/span><\/td>\n80\/2021\/TT-BTC<\/span><\/td>\nGuidelines for the implementation of the Law on Tax Administration<\/span><\/td>\n<\/tr>\n
Resolution<\/span><\/td>\n[Expected 2026]<\/span><\/td>\nAdjusting the new personal allowance deduction levels.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Conditions for authorizing personal income tax finalization for employees who have not worked for a full year.<\/b><\/h2>\n

The law stipulates certain cases in which employees can authorize tax settlement. <\/span>personal income tax<\/span><\/a> This allows employees who haven't worked for a full year at the company to do so. This helps reduce the administrative burden for busy individuals.<\/span><\/p>\n

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Conditions for authorizing personal income tax finalization for employees who have not worked for a full year.<\/figcaption><\/figure>\n

You must have an employment contract with the company at the time of tax settlement, usually in the first quarter of the following year. Even if you have only worked at the company for a few months, you still have the right to ask the company to calculate your personal income tax on your behalf. Authorizing the tax settlement for employees who have not worked for a full year offers convenience thanks to the professional accounting team.<\/span><\/p>\n

The conditions must be satisfied simultaneously.<\/b><\/h3>\n

Individuals are only eligible for tax finalization if they have only one source of income: their current employment or any other incidental income that has already been subject to withholding tax (10%). This incidental income must not exceed 10 million VND per month during the year. The new employer is responsible for finalizing the personal income tax for employees who have not worked for a full year, including any income earned at their previous workplace if they are within the same system.<\/span><\/p>\n

Special case: Mergers and internal transfers<\/b><\/h3>\n

Employees who transfer to a new company due to a split or merger are allowed to authorize tax settlement for personal income tax purposes on behalf of employees who did not work a full year at the new company. The condition is that you must retrieve the tax deduction certificates issued by your old company and submit them to your current employer. This helps the tax system continuously record your tax contributions and deductions.<\/span><\/p>\n

Cases where direct settlement must be carried out independently.<\/b><\/h2>\n

Many individuals with complex income sources or those who have left their jobs are forced to file their own tax returns. Self-filing personal income tax for those who haven't worked a full year requires you to compile documentation from all your workplaces during the year.<\/span><\/p>\n

If you are unemployed or self-employed in March 2026, you cannot authorize any business to file your tax return. Therefore, understanding the self-filing process for personal income tax for those who have not worked a full year is the only way to avoid late payment penalties.<\/span><\/p>\n

Individuals who are not eligible to authorize<\/b><\/h3>\n