Huong dan PAYE tai Vuong quoc Anh: thue luong hoat dong nhu the nao 2025/26
Toan bo ve he thong PAYE tai UK: Personal Allowance, cac bac thue, National Insurance, hoan tra khoan vay sinh vien va tax code duoc giai thich tung buoc voi vi du thuc te.
PAYE la gi va hoat dong nhu the nao tai Vuong quoc Anh
PAYE (Pay As You Earn) la he thong ma HMRC (His Majesty's Revenue and Customs) su dung de thu thue thu nhap va dong gop National Insurance truc tiep tu luong cua ban. Thay vi nop thue vao cuoi nam, nguoi su dung lao dong cua ban se tu dong khau tru tu moi ky luong va chuyen cho chinh phu.
He thong nay ton tai tu nam 1944 va la cach ma phan lon nguoi lao dong tai Vuong quoc Anh nop thue. Neu ban la nhan vien (khong phai tu kinh doanh), nguoi su dung lao dong cua ban chiu trach nhiem phap ly trong viec van hanh PAYE va dam bao cac khoan khau tru chinh xac.
He thong PAYE bao gom ba loai khau tru chinh:
- Income Tax: Thue thu nhap, duoc tinh theo cac bac luy tien
- National Insurance Contributions (NICs): Cac khoan dong gop tai tro cho An sinh xa hoi, NHS va luong huu nha nuoc
- Student Loan Repayments: Hoan tra khoan vay sinh vien, neu ban co
Ngoai ra, nguoi su dung lao dong cua ban co the khau tru cac khoan khac nhu dong gop luong huu tu nhan (workplace pensions) hoac cac chuong trinh hy sinh luong (salary sacrifice). Hieu ro tung thanh phan la dieu then chot de biet ban thuc su nhan duoc bao nhieu trong tai khoan.
Neu ban dang lam viec tai UK hoac du dinh chuyen den, huong dan nay giai thich moi thu ban can biet. De tinh nhanh, hay su dung may tinh PAYE UK cua chung toi.
Personal Allowance va cac bac thue 2025/26
Personal Allowance la so tien thu nhap ban co the kiem duoc mien thue moi nam tai chinh. Doi voi nam tai chinh 2025/26 (6 thang 4 nam 2025 den 5 thang 4 nam 2026), Personal Allowance la 12.570 bang. Dieu nay co nghia la ban khong phai tra bat ky thue thu nhap nao tren 12.570 bang dau tien cua thu nhap hang nam.
Cac bac thue cho Anh, xu Wales va Bac Ireland 2025/26:
| Bac | Thu nhap chiu thue | Thue suat |
|---|---|---|
| Personal Allowance | Den 12.570 bang | 0% |
| Basic Rate | 12.571 - 50.270 bang | 20% |
| Higher Rate | 50.271 - 125.140 bang | 40% |
| Additional Rate | Tren 125.140 bang | 45% |
Scotland co cac bac khac nhau:
| Bac | Thu nhap chiu thue | Thue suat |
|---|---|---|
| Personal Allowance | Den 12.570 bang | 0% |
| Starter Rate | 12.571 - 14.876 bang | 19% |
| Basic Rate | 14.877 - 26.561 bang | 20% |
| Intermediate Rate | 26.562 - 43.662 bang | 21% |
| Higher Rate | 43.663 - 75.000 bang | 42% |
| Advanced Rate | 75.001 - 125.140 bang | 45% |
| Top Rate | Tren 125.140 bang | 48% |
Giam Personal Allowance: Neu thu nhap cua ban vuot qua 100.000 bang, Personal Allowance cua ban se giam 1 bang cho moi 2 bang vuot nguong. Dieu nay co nghia la neu ban kiem 125.140 bang tro len, Personal Allowance cua ban la khong. Hien tuong nay tao ra thue suat bien hieu dung 60% giua 100.000 va 125.140 bang, vi ban mat khoan khau tru dong thoi phai tra 40%.
Vi du thuc te: Neu ban kiem 35.000 bang moi nam:
- 12.570 bang dau tien: 0% = 0 bang
- 22.430 bang tiep theo (12.571 den 35.000): 20% = 4.486 bang
- Tong Income Tax: 4.486 bang moi nam (373,83 bang moi thang)
National Insurance Contributions (NICs)
National Insurance Contributions (NICs) la cac khoan dong gop bat buoc tai tro cho luong huu nha nuoc, NHS (he thong y te) va cac phuc loi xa hoi khac. Khac voi Income Tax, NICs co cac nguong va thue suat rieng.
Cac loai NIC cho nhan vien (Class 1) 2025/26:
| Pham vi thu nhap hang tuan | Pham vi hang nam tuong duong | Thue suat nhan vien |
|---|---|---|
| Den 242 bang | Den 12.570 bang | 0% |
| 242 - 967 bang | 12.570 - 50.270 bang | 8% |
| Tren 967 bang | Tren 50.270 bang | 2% |
Dong gop cua nguoi su dung lao dong:
- Nguoi su dung lao dong tra 13,8% tren thu nhap cua nhan vien vuot 175 bang moi tuan (9.100 bang moi nam)
- Ngoai ra, nguoi su dung lao dong tra 0,5% Apprenticeship Levy neu tong quy luong hang nam vuot 3 trieu bang
Cac nguong quan trong cua National Insurance 2025/26:
- Primary Threshold (PT): 242 bang moi tuan / 12.570 bang moi nam. Duoi nguong nay ban khong phai tra NICs voi tu cach nhan vien
- Lower Earnings Limit (LEL): 125 bang moi tuan / 6.500 bang moi nam. Neu ban kiem it nhat muc nay, ban duoc ghi nhan cac tuan dong gop cho luong huu nha nuoc, du khong phai tra NICs
- Upper Earnings Limit (UEL): 967 bang moi tuan / 50.270 bang moi nam. Tren gioi han nay, thue suat giam tu 8% xuong 2%
Tai sao NICs quan trong:
Cac khoan dong gop National Insurance cua ban quyet dinh quyen huong luong huu nha nuoc (State Pension). Ban can it nhat 10 nam dong gop de co quyen nhan luong huu nha nuoc, va 35 nam de nhan luong huu day du (221,20 bang moi tuan vao nam 2025/26). Ban co the kiem tra ho so cua minh tren trang web cua HMRC.
Vi du: Neu ban kiem 35.000 bang moi nam:
- 12.570 bang dau tien: 0%
- 22.430 bang tiep theo (12.571 den 35.000): 8% = 1.794,40 bang
- Tong NICs: 1.794,40 bang moi nam (149,53 bang moi thang)
Tax codes: cach giai ma ma thue cua ban
Tax code (ma thue) cua ban la su ket hop cua cac con so va chu cai cho nguoi su dung lao dong biet ban co bao nhieu Personal Allowance va cach tinh thue cua ban. No xuat hien tren phieu luong va thu P2 tu HMRC. Hieu no la dieu can thiet de xac minh ban khong bi tinh thue qua cao.
Cach doc tax code:
Tax code pho bien nhat la 1257L. Doc nhu sau:
- 1257: Cho biet Personal Allowance cua ban chia cho 10. Trong truong hop nay, 1257 x 10 = 12.570 bang thu nhap mien thue
- L: Cho biet ban co quyen huong Personal Allowance tieu chuan
Cac chu cai pho bien trong tax codes:
| Chu cai | Y nghia |
|---|---|
| L | Personal Allowance tieu chuan |
| M | Ban da nhan 10% Personal Allowance tu vo/chong (Marriage Allowance) |
| N | Ban da chuyen 10% Personal Allowance cua minh cho vo/chong |
| T | Khoan mien thue cua ban bao gom cac phep tinh khac |
| 0T | Personal Allowance da het hoac HMRC khong co du thong tin |
| BR | Toan bo thu nhap tu nguon nay chiu thue 20% (basic rate) |
| D0 | Toan bo thu nhap tu nguon nay chiu thue 40% (higher rate) |
| D1 | Toan bo thu nhap tu nguon nay chiu thue 45% (additional rate) |
| NT | Khong khau tru thue tu thu nhap nay |
| S | Cu tru tai Scotland (thue suat Scotland) |
| C | Cu tru tai xu Wales (thue suat xu Wales) |
| K | Ban co thu nhap chua bi danh thue truoc do lam giam khoan mien thue (vi du, phuc loi hien vat) |
Ma khan cap:
Neu ban thay W1, M1 hoac X o cuoi tax code, dieu do co nghia la ban dang o ma khan cap. Dieu nay thuong xay ra khi ban bat dau cong viec moi va nguoi su dung lao dong chua nhan duoc P45 tu cong viec truoc. Voi ma khan cap, thue duoc tinh tung thang ma khong cong don, co the dan den viec tra thue qua nhieu. Thuong tu dong duoc sua khi HMRC cap nhat thong tin cua ban.
Can lam gi neu tax code cua ban sai:
Neu ban cho rang tax code cua minh khong chinh xac, hay lien he truc tiep voi HMRC. Mot tax code sai co the khien ban tra hang tram hoac hang ngan bang du moi nam.
Hoan tra khoan vay sinh vien
Neu ban co khoan vay sinh vien tai Vuong quoc Anh, cac khoan hoan tra duoc tu dong tru tu luong cua ban thong qua he thong PAYE khi ban vuot qua mot nguong thu nhap nhat dinh. Co nhieu chuong trinh voi cac nguong khac nhau:
Cac chuong trinh hoan tra khoan vay sinh vien 2025/26:
| Chuong trinh | Ap dung cho | Nguong hang nam | Thue suat |
|---|---|---|---|
| Plan 1 | Khoan vay truoc thang 9/2012 (Anh/Wales) hoac Scotland/NI | 24.990 bang | 9% |
| Plan 2 | Khoan vay tu thang 9/2012 (Anh/Wales) | 27.295 bang | 9% |
| Plan 4 | Khoan vay Scotland tu thang 9/2023 | 31.395 bang | 9% |
| Plan 5 | Khoan vay tu thang 9/2023 (Anh) | 25.000 bang | 9% |
| Postgraduate Loan | Khoan vay sau dai hoc | 21.000 bang | 6% |
Cach tinh khoan hoan tra:
Ban chi tra 9% (hoac 6% cho sau dai hoc) tren so tien vuot qua nguong, khong phai tren toan bo luong. Neu ban co ca khoan vay dai hoc va sau dai hoc, ca hai khoan hoan tra duoc ap dung dong thoi.
Vi du voi Plan 2:
- Luong hang nam: 35.000 bang
- Nguong Plan 2: 27.295 bang
- So tien tren nguong: 35.000 - 27.295 = 7.705 bang
- Hoan tra hang nam: 7.705 x 9% = 693,45 bang
- Hoan tra hang thang: 57,79 bang
Nhung dieu quan trong:
- Khoan vay sinh vien tu dong duoc xoa sau 25-40 nam tuy thuoc vao chuong trinh (30 nam cho Plan 2, 40 nam cho Plan 5)
- Neu ban ngung kiem tren nguong, cac khoan hoan tra tu dong tam dung
- Lai van tiep tuc tich luy ngay ca khi ban khong tra
- Neu ban chuyen ra khoi UK, ban phai thong bao cho Student Loans Company (SLC) va thuc hien thanh toan truc tiep dua tren thu nhap o nuoc ngoai
Workplace Pensions va Auto-Enrolment
Tu nam 2012, luat phap yeu cau tat ca nguoi su dung lao dong tai UK tu dong dang ky nguoi lao dong cua ho vao chuong trinh luong huu cong ty (Auto-Enrolment). Day la mot khoan khau tru khac ban se thay tren phieu luong, nhung khac voi thue, day la tien cho tuong lai cua ban.
Dong gop toi thieu 2025/26:
| Nguoi dong gop | Ty le toi thieu |
|---|---|
| Nhan vien | 5% (bao gom giam thue) |
| Nguoi su dung lao dong | 3% |
| Tong toi thieu | 8% |
Cac khoan dong gop duoc tinh tren qualifying earnings, la phan luong cua ban giua 6.240 va 50.270 bang moi nam. Nhieu nguoi su dung lao dong su dung toan bo bang luong thay the, co the hao phong hon.
Loi ich thue cua luong huu:
- Cac khoan dong gop cua nhan vien duoc tru truoc thue (trong phan lon cac chuong trinh), giam thu nhap chiu thue cua ban
- Neu nguoi su dung lao dong su dung chuong trinh salary sacrifice, ban cung tiet kiem duoc National Insurance
- Nguoi nop thue Higher Rate (40%) va Additional Rate (45%) co the yeu cau giam thue bo sung thong qua to khai thue
- Tien trong quy luong huu tang truong mien thue
Vi du tiet kiem thue voi salary sacrifice:
- Luong gop: 35.000 bang
- Dong gop 5% qua salary sacrifice: 1.750 bang
- Luong chiu thue: 33.250 bang
- Tiet kiem Income Tax: 350 bang (20%)
- Tiet kiem NICs: 140 bang (8%)
- Tong tiet kiem thue: 490 bang moi nam
Ban co the chon khong tham gia (opt out), nhung ban se tu bo tien mien phi tu nguoi su dung lao dong va loi the thue. Phan lon chuyen gia khuyen nghi dong gop it nhat du de nhan khoan dong gop toi da tu nguoi su dung lao dong.
Vi du hoan chinh: luong 35.000 bang tu gop sang thuc nhan
Hay xem bang chi tiet hoan chinh cho muc luong dien hinh 35.000 bang moi nam tai Anh, voi tax code tieu chuan 1257L:
Du lieu truong hop:
- Luong gop hang nam: 35.000 bang
- Tax code: 1257L
- Cu tru tai Anh
- Student Loan Plan 2
- Luong huu: 5% salary sacrifice
- Khong co viec lam thu hai
Buoc 1: Luong huu (salary sacrifice)
- 5% cua 35.000 = 1.750 bang
- Luong chiu thue: 33.250 bang
Buoc 2: Income Tax
- 12.570 bang dau tien: 0% = 0
- 20.680 bang tiep theo (12.571 den 33.250): 20% = 4.136 bang
- Tong Income Tax: 4.136 bang (344,67 bang/thang)
Buoc 3: National Insurance
- 12.570 bang dau tien: 0%
- 20.680 bang tiep theo (12.571 den 33.250): 8% = 1.654,40 bang
- Tong NICs: 1.654,40 bang (137,87 bang/thang)
Buoc 4: Student Loan Plan 2
- Luong tren nguong (27.295): 33.250 - 27.295 = 5.955 bang
- 9% cua 5.955 = 535,95 bang
- Tong khoan vay sinh vien: 535,95 bang (44,66 bang/thang)
Ket qua cuoi cung hang nam:
| Khoan muc | Hang nam | Hang thang |
|---|---|---|
| Luong gop | 35.000,00 | 2.916,67 |
| Luong huu (salary sacrifice) | -1.750,00 | -145,83 |
| Income Tax | -4.136,00 | -344,67 |
| National Insurance | -1.654,40 | -137,87 |
| Student Loan | -535,95 | -44,66 |
| Luong thuc nhan | 26.923,65 | 2.243,64 |
Khong co khoan vay sinh vien va luong huu, luong thuc nhan hang thang se khoang 2.434 bang. Su dung may tinh PAYE UK cua chung toi de xem bang chi tiet chinh xac voi du lieu ca nhan cua ban.
Meo de tra thue it hon mot cach hop phap tai UK
Co nhieu chien luoc hoan toan hop phap de giam ganh nang thue cua ban tai Vuong quoc Anh:
1. Toi da hoa dong gop luong huu
Dong gop luong huu la mot trong nhung cach hieu qua nhat de giam thue. Neu nguoi su dung lao dong cua ban cung cap salary sacrifice, moi bang ban dong gop giup ban tiet kiem ca Income Tax va NICs. Gioi han dong gop luong huu hang nam voi giam thue la 60.000 bang (hoac 100% thu nhap cua ban, tuy theo muc nao thap hon).
2. Marriage Allowance
Neu ban da ket hon hoac co quan he doi tac dan su va mot trong hai nguoi kiem duoi 12.570 bang, nguoi co thu nhap thap hon co the chuyen 1.260 bang Personal Allowance cho nguoi kia. Dieu nay tiet kiem toi 252 bang moi nam.
3. ISA (Individual Savings Account)
Mac du ISA khong truc tiep giam thue thu nhap, toan bo loi nhuan (lai suat, co tuc, loi nhuan von) trong ISA deu mien thue. Gioi han hang nam la 20.000 bang. Cac loai ISA:
- Cash ISA: Tuong tu tai khoan tiet kiem
- Stocks and Shares ISA: Danh cho dau tu vao quy va co phieu
- Lifetime ISA: De mua nha lan dau hoac nghi huu (thuong 25% tu chinh phu toi 1.000 bang/nam)
4. Phuc loi mien thue tu nguoi su dung lao dong
- Cycle to Work scheme: Mua xe dap qua nguoi su dung lao dong ma khong phai tra thue
- Childcare vouchers / Tax-Free Childcare: Ho tro chi phi giu tre
- Electric vehicle salary sacrifice: Phuc loi thue rat co loi cho xe dien
5. Yeu cau chi phi duoc khau tru
Neu ban lam viec tai nha, su dung xe cua minh cho cong viec, hoac mua dung cu can thiet cho cong viec, ban co the yeu cau khau tru mot phan cac chi phi nay voi HMRC. Ban co the thuc hien qua tai khoan tren cong thong tin cua HMRC hoac goi truc tiep.
6. Kiem tra tax code cua ban
Hang ngan nguoi tai UK tra thue qua nhieu chi vi co tax code sai. Kiem tra tax code cua ban tren moi phieu luong va lien he HMRC neu co gi khong dung. Ban co the yeu cau hoan lai toi 4 nam thue da tra du.
Bo sung tinh toan thue cua ban voi may tinh phan tram cua chung toi de phan tich ty le thu nhap di vao tung khoan muc.
Thử công cụ này:
Mở công cụ→Câu hỏi thường gặp
Personal Allowance tai UK 2025/26 la bao nhieu?
Personal Allowance cho nam tai chinh 2025/26 la 12.570 bang. Day la so tien ban co the kiem moi nam ma khong phai tra Income Tax. No da duoc dong bang tu nam 2021/22 va du kien se giu nguyen den nam 2028. Neu ban kiem tren 100.000 bang, Personal Allowance cua ban giam 1 bang cho moi 2 bang vuot nguong, bien mat hoan toan o muc 125.140 bang.
Su khac biet giua Income Tax va National Insurance la gi?
Income Tax la thue chung tren thu nhap, tai tro cho cac dich vu cong chung. No duoc tinh tren thu nhap chiu thue cua ban voi thue suat 20%, 40% va 45%. National Insurance Contributions (NICs) tai tro cu the cho luong huu nha nuoc, NHS va phuc loi xa hoi. No duoc tinh voi thue suat 8% va 2%. Ca hai co nguong tuong tu (12.570 bang), nhung hoat dong doc lap voi nhau.
Cac chu cai trong tax code cua toi co y nghia gi?
Cac chu cai cho biet tinh hinh thue cua ban. L la tieu chuan (Personal Allowance binh thuong). M co nghia la ban da nhan Marriage Allowance tu vo/chong. BR co nghia la toan bo thu nhap nay chiu thue 20%. S cho biet cu tru tai Scotland. K co nghia la ban no thue bo sung. So nhan voi 10 cho ra Personal Allowance cua ban. Tax code pho bien nhat la 1257L (12.570 bang mien thue).
Toi co phai hoan tra khoan vay sinh vien neu kiem it khong?
Khong. Ban chi hoan tra khoan vay sinh vien khi kiem tren nguong cua chuong trinh. Voi Plan 2, nguong la 27.295 bang moi nam vao nam 2025/26. Neu ban kiem it hon, khong bi tru gi. Neu thu nhap cua ban giam xuong duoi nguong bat cu luc nao, cac khoan hoan tra tu dong tam dung. Ngoai ra, khoan vay duoc xoa sau 30 nam (Plan 2) bat ke so du con lai.
Dong gop luong huu cong ty co bat buoc khong?
Khong bat buoc, nhung ban duoc tu dong dang ky thong qua auto-enrolment. Ban co the chon khong tham gia (opt out) trong 30 ngay dau tien va se duoc hoan lai khoan dong gop. Tuy nhien, neu ban rut, ban mat khoan dong gop cua nguoi su dung lao dong (toi thieu 3%) va giam thue. Phan lon chuyen gia tai chinh manh me khuyen nghi khong nen rut, vi dong gop cua nguoi su dung lao dong ve co ban la tien mien phi.
Lam sao de biet toi co dang tra qua nhieu thue khong?
Dau tien, kiem tra tax code tren phieu luong cua ban. Tieu chuan cho phan lon la 1257L. Neu ban thay BR, D0, hoac mot con so khac, co the co loi. Thu hai, su dung may tinh PAYE dang tin cay de so sanh luong thuc nhan du kien voi so tien ban thuc su nhan duoc. Thu ba, tham khao tai khoan thue ca nhan cua ban tren cong thong tin HMRC (www.gov.uk). Neu phat hien tra du, ban co the yeu cau hoan tra toi 4 nam truoc.