Payroll form 02-LĐTL: the columns and how to fill them in

If an outsourced accountant keeps your books, you have probably been asked for “the payroll on form 02-LĐTL”. Here is what that form is, which columns it has, and the mistakes that get payrolls sent back.

What is form 02-LĐTL?

02-LĐTL is the payroll payment sheet in the Ministry of Finance’s accounting voucher system, best known to small and medium businesses through Circular 133/2016/TT-BTC. It usually comes with form 01a-LĐTL (timesheet). These labour and payroll forms are guidance: businesses may adapt columns as long as the voucher contains what the Accounting Law requires.

Typical columns

• Employee details: number, name, position, pay grade.
• Time-based pay: days worked, amount.
• Piece-rate pay, if any.
• Paid leave and holidays.
• Allowances.
• Overtime: hours and amount.
• Gross income.
• Advances already paid.
• Deductions: the employee’s social, health and unemployment insurance (currently 8%, 1.5% and 1%), personal income tax, other deductions.
• Net pay, and signature.

Filling it in correctly

1. Take days worked from the closed timesheet.
2. Separate taxable and non-taxable allowances.
3. Calculate insurance on the insured salary, not gross income.
4. Deduct advances in the right period.
5. Collect all signatures or matching bank-transfer records.

Why payrolls get sent back

• Total net pay does not match the bank statement.
• Days on the payroll differ from the timesheet.
• Leavers still listed, or new starters missing.
• No signatures or payment records.
• Advances paid but not deducted.

Export 02-LĐTL straight from clock-in data

In CTAS Work, days, leave and advances already live in one place. When closing payroll, tap Export payroll to Excel for a 02-LĐTL file with days worked, income, insurance, tax, net pay and a signature column. Staff who spot an error can dispute their payslip in the app before you pay. Download CTAS Work.

For reference only. Insurance rates and tax rules may change; check current regulations.