1. The issue: experts holding two jobs — how to file?
A foreign expert serves as technical director for company A (full-time) while advising company B (part-time) — income from two sources. Each company withholds independently, but the individual’s actual liability is computed on total annual income from all sources. Who consolidates? The individual, through tax finalization.
2. Legal basis
- Law 109/2025/QH15 (effective 01/7/2026) — finalization obligations for multi-source earners.
- Point d, Clause 6, Article 8 of Decree 126/2020/ND-CP + Official Letter 883/TCT-DNNCN — authorized finalization cases: individuals on 3+ month contracts at one place, actually working there at finalization time, may authorize that organization, even with casual income elsewhere averaging no more than VND 15 million/month and already withheld at 10% (point b, clause 1, Article 51 of Decree 253/2026/ND-CP — the current VND 15 million/month threshold, replacing the old VND 10 million/month).
- Point b, Clause 1, Article 51 of Decree 253/2026/ND-CP — individuals with casual income elsewhere averaging no more than VND 15 million per month, already withheld at 10%, are not required to finalize that casual income.
3. When can you authorize, when must you self-file?
May authorize one company if: 3+ month contract at the main company, actually working there at finalization, and second-source (casual) income averages no more than VND 15 million/month with 10% already withheld (point b, clause 1, Article 51 of Decree 253/2026/ND-CP). Must self-finalize if: casual income averages above VND 15 million/month, or authorization conditions are unmet — then the individual files directly with the tax authority when there is additional tax due or overpaid tax to refund/offset.
4. Where to file with two income sources
Individuals with income from two or more sources file with the tax authority managing the largest income source of the year; if indeterminable, they may choose the authority managing a payer or their residence. If personal family deduction was claimed at one organization, file with that organization’s managing authority.
5. Computing total liability
Sum all annual salary income from both companies → subtract family deductions (counted once, at the registered place) and compulsory insurance → apply the 5-bracket progressive table (5%–35% under Law 109/2025) → subtract total tax withheld during the year → arrive at additional tax due or refundable. Note: the VND 15.5 million/month personal deduction counts once, not at both companies.
6. Key takeaways
Two jobs do not mean double tax, but more complex procedure: consolidate income, never double-count deductions, and in most cases self-finalize rather than authorize.
7. Frequently asked questions
1. Two companies, VND 20 million/month each — can I authorize the main company to finalize?
No, because second-source casual income (VND 20 million/month) exceeds the VND 15 million/month average threshold (point b, clause 1, Article 51 of Decree 253/2026/ND-CP). The individual must self-finalize.
2. Where is the family deduction claimed?
Registered and claimed at one place only (usually the main company with the long-term contract). The second company withholds 10% on gross payments without deductions.
3. Where do I file finalization with two income sources?
With the tax authority managing the largest income source of the year; if personal deduction was claimed at one organization, file with that organization’s managing authority.
4. Second-company income was already withheld at 10% — is it credited at finalization?
Yes. Total tax withheld at both places is credited against finalized liability; overpayment is refunded or offset.
This article has been quality-reviewed by the FLAW AI Legal Council
