Khoản Doanh Nghiệp Thanh Toán Khi Chấm Dứt Hợp Đồng Lao Động – Khấu Trừ Thuế Thế Nào?

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Tác giả: Luật sư Nguyễn Hữu Phước

Trong quan hệ lao động, không phải lúc nào mối quan hệ này cũng đều chấm dứt một cách tốt đẹp như mong muốn ban đầu khi hết thời hạn hợp đồng theo giao kết giữa hai bên hay khi người lao động đã đến tuổi về hưu theo quy định pháp luật lao động. Có nhiều trường hợp mà hợp đồng lao động bị chấm dứt sớm theo sự thỏa thuận giữa hai bên và được pháp luật lao động thừa nhận theo Điều 36.3 của Bộ luật Lao động hiện hành. Việc thỏa thuận chấm dứt hợp đồng lao động trước thời hạn thường bắt nguồn từ một trong nhiều nguyên nhân chính như sau:

  • người sử dụng lao động không còn nhu cầu sử dụng người lao động ở vị trí công việc ban đầu nữa và cũng không thể điều chuyển người lao động sang làm một công việc khác trong doanh nghiệp với mức lương thấp hơn hay dù có công việc khác để điều chuyển với mức lương cũ đi chăng nữa nhưng người lao động không đồng ý thay đổi vị trí công việc vì có thể cho rằng công việc mới không phù hợp với kiến thức và kinh nghiệm của mình;
  • người lao động đã lớn tuổi không còn phù hợp với vị trí công việc hiện tại đòi hỏi tính năng động trong môi trường làm việc hiện đại nhưng doanh nghiệp không thể viện dẫn lý do tái cấu trúc nhân sự để chấm dứt hợp đồng lao động với người lao động đúng quy định pháp luật lao động được;
  • năng lực làm việc của người lao động kém nhưng do vị trí công việc của người lao động có tính chất định tính (thư ký, tiếp tân, trợ lý…) nhiều hơn định lượng (ví dụ như bộ phận bán hàng dựa trên tiêu chí doanh thu nên dễ xác định chẳng hạn) nên sẽ gặp khó khăn trong việc sử dụng Bảng mô tả công việc (Job Descriptions) và Key Performance Indicator (KPI) – Chỉ số đo lường và đánh giá hiệu quả công việc làm căn cứ pháp lý để đơn phương chấm dứt hợp đồng lao động do người lao động thường xuyên không hoàn thành công việc theo hợp đồng lao động;
  • người lao động có các hành vi vi phạm nghiêm trọng quy tắc ứng xử, quy tắc đạo đức ví dụ như quấy rối tình dục với đồng nghiệp trong doanh nghiệp nhưng chưa đến mức phải bị kỷ luật sa thải theo quy định của pháp luật lao động Việt Nam nhưng theo quy chế nội bộ của doanh nghiệp thì không thể tiếp tục làm việc cho doanh nghiệp được nữa;
  • thường xuyên không nghiêm chỉnh tuân thủ hay luôn chỉ trích các mệnh lệnh công việc của đồng nghiệp cấp trên hay có mối quan hệ bất hòa với đồng nghiệp mà hai bên không thể hóa giải được.

Để có được sự đồng ý chấm dứt hợp đồng lao động trước thời hạn của người lao động và cũng vì lý do người lao động không nhận được trợ cấp thôi việc khi thôi việc do trong đa số các trường hợp đã có đóng bảo hiểm thất nghiệp hàng tháng, người sử dụng lao động thường phải trả cho người lao động một khoản tiền nào đó nhằm vào các mục đích chính đó là: – bù đắp cho việc người lao động không nhận được trợ cấp thôi việc; – bù đắp cho việc hợp đồng lao động của người lao động bị chấm dứt sớm; – hỗ trợ chi phí hợp lý để người lao động trang trải chi phí sinh hoạt trong thời gian tìm một công việc mới phù hợp; và – chia sẻ cho sự sụt giảm thu nhập của người lao động nếu công việc làm mới không có được mức thu nhập và phúc lợi tương đương với mức hiện tại mà người lao động được hưởng. Tuy nhiên, một bài toán khó đặt ra không chỉ cho doanh nghiệp mà còn đối với người lao động là số tiền bồi thường sẽ là bao nhiêu thì được xem là mức hợp lý cho cả hai bên. Về phía doanh nghiệp, số tiền này không những phải phù hợp với mức ngân sách chi phí doanh nghiệp dành cho việc này mà còn không được tạo ra sự chênh lệch lớn giữa trường hợp này và các trường hợp tương tự khác xảy ra trước đây tại doanh nghiệp để tránh sự so bì làm ảnh hưởng đến môi trường làm việc bình đẳng. Còn ở phía người lao động, số tiền này bao nhiêu sẽ còn tùy thuộc vào vai trò, vị trí của người lao động trong doanh nghiệp; người lao động có dễ dàng nhanh chóng tìm được một công việc mới phù hợp với kiến thức, kinh nghiệm và mức thu nhập hợp lý không.

Theo thực tế thị trường lao động hiện nay thì mức hỗ trợ thông thường sẽ dao động trong khoảng từ một đến hai tháng lương theo hợp đồng cho mỗi năm làm việc nhưng trong mọi trường hợp sẽ không thấp hơn hai tháng lương theo hợp đồng. Mức cụ thể là một tháng, một tháng rưỡi hay hai tháng lương theo hợp đồng sẽ tùy thuộc vào khả năng thương lượng của từng bên và thường các bên sẽ sử dụng một số tiêu chí chẳng hạn như: hợp đồng lao động của người lao động là hợp đồng có xác định thời hạn hay hợp đồng không xác định thời hạn (hợp đồng không xác định thời hạn sẽ được bồi thường nhiều hơn vì không có thời gian chấm dứt hợp đồng); người lao động đã sắp đến tuổi nghỉ hưu chưa (nếu đã đến gần tuổi hưu thì trả ít hơn); vị trí, vai trò của người lao động trong doanh nghiệp (vị trí càng cao, vai trò càng lớn thì sẽ được đền bù nhiều hơn). Cũng có một số trường hợp, khi việc chấm dứt hợp đồng lao động xảy ra vào giữa năm tài chính thì người lao động đôi khi còn yêu cầu người sử dụng lao động phải trả thêm các khoản tiền thưởng dựa vào thành tích công việc, các khoản phúc lợi mà đáng lẽ ra người lao động nếu còn làm việc sẽ được hưởng ví dụ như thẻ hội viên các câu lạc bộ sức khỏe, thể dục, tiền học cho con, xe đưa rước, bảo hiểm sức khỏe… và các khoản bảo hiểm xã hội thuộc nghĩa vụ của người sử dụng lao động cho toàn bộ năm dương lịch đó.

Sau khi đã chốt được số tiền mà người lao động sẽ được nhận khi đồng ý chấm dứt hợp đồng lao động trước thời hạn, một việc khác cũng đau đầu không kém là người sử dụng lao động phải khấu trừ thuế thu nhập cá nhân theo mức lũy tiến từng phần (thu nhập càng nhiều thì đóng thuế càng nhiều từ mức 5% – 35%) hay mức lũy tiến toàn phần ở mức 10% trên phần tiền thanh toán đó.  Nếu thu nhập từ tiền lương của người lao động theo thỏa thuận trong hợp đồng lao động là thu nhập sau thuế và các khoản bảo hiểm bắt buộc thì người lao động sẽ không quan tâm đến số thuế thu nhập cá nhân phải đóng là bao nhiêu vì người sử dụng lao động sẽ chịu khoản thuế này. Tuy nhiên, nếu đây là khoản thu nhập trước thuế và các khoản bảo hiểm bắt buộc thì người lao động tất nhiên phải chịu khoản thuế thu nhập cá nhân từ khoản thu nhập bổ sung này và người sử dụng lao động có nghĩa vụ khấu trừ thuế trước khi chi trả thu nhập và phải cung cấp chứng từ khấu trừ thuế cho người lao động để người lao động làm quyết toán thuế cuối năm với cơ quan thuế ở địa phương nơi người lao động cư trú (do người lao động có hai nguồn thu nhập từ tiền lương, tiền công). Câu hỏi khó được đặt ra ở đây là người sử dụng lao động sẽ khấu trừ thuế thu nhập cá nhân là 10% hay theo mức lũy tiến từng phần từ 5% đến 35% tùy theo từng mức thu nhập. Trong đa số các trường hợp thì mức khấu trừ 10% thường sẽ thấp hơn mức khấu trừ theo lũy tiến từng phần do những người lao động mà người sử dụng lao động muốn chấm dứt hợp đồng lao động thường là những người lao động ở cấp quản lý thường có thu nhập tương đối cao so với mặt bằng thu nhập chung.

Tuy nhiên, sẽ có ý kiến cho rằng việc khấu trừ thuế ở đây chỉ là tạm thời mà thôi vì vào đầu năm dương lịch kế tiếp thì người lao động cũng phải tổng hợp các nguồn thu nhập từ tiền lương, tiền công từ nhiều nguồn khác nhau và làm quyết toán với cơ quan thuế tại địa phương nơi người lao động thường trú thì khoản thanh toán có liên quan đến việc chấm dứt hợp đồng lao động này cũng sẽ phải chịu thuế lũy tiến từng phần mà thôi vì có tính chất từ tiền lương, tiền công. Trong thực tế, có khá nhiều trường hợp, đặc biệt là những người lao động có hộ khẩu thường trú ở các tỉnh xa lên thành phố làm việc, họ thường không chịu làm quyết toán với cơ quan thuế địa phương như luật quy định và các cơ quan thuế địa phương nơi người lao động thường trú cũng không thể biết được hết là người lao động đang có nhiều nguồn thu nhập từ tiền lương, tiền công ở nhiều nơi chi trả thu nhập khác nhau để yêu cầu người lao động phải quyết toán với cơ quan thuế địa phương cũng như chế tài người lao động qua việc xử phạt vi phạm hành chính trong lĩnh vực thuế. Do đó, người lao động thường có khuynh hướng yêu cầu người sử dụng lao động chỉ khấu trừ 10% thuế thu nhập cá nhân trên khoản được trả thêm cho họ thay vì khấu trừ theo mức lũy tiến từng phần rồi họ không làm gì thêm để quyết toán thuế vào đầu năm sau.

Tuy nhiên, ở góc độ doanh nghiệp thì dù nghĩa vụ của người sử dụng lao động là tổ chức ủy nhiệm thu theo quy định của luật thuế, có trách nhiệm thu hộ thuế của người lao động để đóng cho Nhà nước nhưng nếu thu sai, thu thấp hơn mức mà pháp luật thuế yêu cầu phải thu thì sẽ rất khó để có thể quay về đòi người lao động trả thêm phần chênh lệch bởi vì khi đó thì người lao động đã đi làm nơi khác, không còn liên lạc được, hay nếu có thể liên lạc thì người lao động cũng không có tiền để trả lại hay không chịu trả thì cũng khó thu hồi vì phải chờ kiện người lao động ra tòa và làm thủ tục thi hành án trong khi cơ quan thuế buộc người sử dụng lao động phải trả ngay phần thuế  thu nhập cá nhân chênh lệch giữa phần thuế đã đóng và phần thuế phải đóng theo quy định của pháp luật và lãi chậm nộp và cả xử phạt vi phạm hành chính trong lĩnh vực thuế nữa. Do đó, để giảm thiểu rủi ro cho doanh nghiệp, người sử dụng lao động thường khấu trừ thuế theo mức lũy tiến từng phần cho chắc chắn và nếu người lao động có chất vấn thì doanh nghiệp có thể hứa là nếu sau này thanh tra quyết toán thuế mà được hướng dẫn là chỉ khấu trừ ở mức 10% thôi thì sẽ hoàn số tiền khấu trừ dư cho người lao động sau khi nhận lại tiền từ kho bạc. Tuy nhiên, trong thực tế thì trường hợp hoàn trả lại này rất hiếm khi xảy ra và nếu có đi chăng nữa thì người lao động cũng không biết để đến doanh nghiệp cũ nhận tiền nếu người sử dụng lao động không thông báo.

Do đó, vấn đề khấu trừ thuế thu nhập cá nhân ở mức nào thường là nỗi đau đầu cho nhiều cán bộ nhân sự trong doanh nghiệp, đặc biệt là những người trẻ chưa có nhiều kinh nghiệm. Khấu trừ theo mức lũy tiến từng phần thì người lao động không đồng ý ký thỏa thuận chấm dứt hợp đồng lao động trong khi người sử dụng lao động thì lại muốn người lao động nghỉ việc càng sớm càng tốt để giảm bớt chi phí tiền lương còn nếu chiều theo ý của người lao động chỉ khấu trừ 10% thì lại sợ sau này khi có thanh tra quyết toán thuế mà cơ quan thuế yêu cầu doanh nghiệp phải khấu trừ theo mức thuế lũy tiến từng phần thì số tiền chênh lệnh mà doanh nghiệp trả rồi thì làm sao thu hồi từ người lao động. Vì các quy định về thuế thu nhập cá nhân hiện hành chưa quy định rõ và cụ thể cho trường hợp này, một số doanh nghiệp đã tìm kiếm các công văn hướng dẫn của các cơ quan thuế địa phương trả lời cho các doanh nghiệp khác cho trường hợp tương tự để vận dụng cho trường hợp của doanh nghiệp mình. Tuy nhiên, cũng có trường hợp người lao động không đồng ý vì cho rằng bối cảnh của mỗi trường hợp mỗi khác và phần trả lời của các các công văn cũng khá chung chung và muốn có câu trả lời thấu đáo trực tiếp từ cơ quan thuế địa phương nên nhiều doanh nghiệp buộc phải làm công văn xin ý kiến hướng dẫn từ các cơ quan thuế địa phương nhưng thời gian chờ đợi trả lời thường khá lâu đến vài tháng làm cho cả doanh nghiệp và người lao động mất kiên nhẫn.

Đối với vấn đề này, chưa có bất kỳ văn bản hướng dẫn cụ thể nào nên có rất nhiều cách hiểu khác nhau cho việc khấu trừ thuế theo phương pháp nào. Để làm rõ vấn đề này, một số lập luận sau được đưa ra thông qua các quy định pháp luật hiện cũng như kinh nghiệm thực tiễn khi làm việc với các cơ quan thuế:

Điều quan trọng nhất là cần phải xét khoản hỗ trợ tài chính này được chi trả trước hay sau thời điểm chấm dứt hợp đồng lao động. Bởi thời điểm có hiệu lực của văn bản chấm dứt hợp đồng lao động là cột mốc để xét xem khoản chi trả này có tính chất tiền lương, tiền công hay không và có nằm trong mối quan hệ hợp đồng lao động không. Như vậy sẽ xảy ra hai trường hợp như sau:

Thứ nhất, nếu khoản hỗ trợ tài chính được chi trả sau khi chấm dứt hợp đồng lao động thì hoàn toàn được khấu trừ ở mức thuế 10% bởi vì việc thanh toán diễn ra trong thời gian không còn quan hệ hợp đồng lao động nên có thể xem giữa người lao động và doanh nghiệp không có hợp đồng lao động tại thời điểm đó. Khi đó, khoản hỗ trợ tài chính này sẽ không mang tính chất là tiền công trong quan hệ không có hợp động lao động. Và theo quy định tại Điều 25.1.i của Thông tư 111/2013/TT-BTC ngày 15/9/2018 của Bộ Tài chính hướng dẫn thực hiện Luật thuế Thu nhập cá nhân (“Thông tư 111”), doanh nghiệp sẽ khấu trừ với mức thuế là 10%.

Thứ hai, ngược lại, nếu được chi trả trước khi chấm dứt hợp đồng lao động (thông thường là tại thời điểm có hiệu lực của văn bản thỏa thuận chấm dứt hợp đồng lao động) thì khoản hỗ trợ tài chính được chi trả trong khi các bên còn duy trì mối quan hệ lao động. Mặc dù nó mang bản chất là khoản hỗ trợ tài chính sau khi thôi việc nhưng ở thời điểm này việc chi trả khoản hỗ trợ khi thôi việc là không hợp lý vì sự kiện chưa xảy ra. Do đó, đây vẫn là một khoản chi trả mang tính chất là tiền lương, tiền công nên theo quy định được khấu trừ theo cách tính lũy tiến từng phần. Khi đó, công ty thực hiện tổng hợp cùng với tiền lương, tiền công để khấu trừ thuế thu nhập cá nhân theo biểu thuế lũy tiến từng phần trước khi chi trả. Ngoài ra, để bổ sung cho lập luận này, xin dẫn chiếu đến nội dung sau, như đã đề cập ở phần trên, thông thường trong những trường hợp này, người lao động đã được đóng bảo hiểm thất nghiệp hàng tháng đầy đủ nên khoản trợ cấp thôi việc thường không có hoặc có nhưng rất ít, do đó khoản hỗ trợ tài chính này thực chất chính là khoản trợ cấp vượt quá so với mức trợ cấp thôi việc theo quy định của Bộ luật Lao động và Luật Bảo hiểm xã hội hiện hành, mà theo quy định tại Tiết b.11, Điểm b Khoản 2 Điều 2 Thông tư 111 quy định bằng cách liệt kê các thu nhập từ tiền công, tiền lương, theo đó, khoản vượt quá phải được xem là thu nhập từ tiền lương, tiền công. Đối chiếu với quy định tại Điều 25.1.b của Thông tư này, bởi ở đây là thu nhập từ tiền lương, tiền công nên được khấu trừ thuế theo mức lũy tiến từng phần.

Bên cạnh đó, có thể xảy ra thực trạng là nếu các bên có thỏa thuận trong thỏa thuận chấm dứt là việc thanh toán sẽ được thực hiện khi hợp đồng lao động còn hiệu lực nhưng vì một số lý do nội bộ nào đó mà việc chuyển khoản thực tế lại được thực hiện sau ngày hợp đồng lao động chấm dứt hay trong trường hợp việc thanh toán được thỏa thuận sẽ chi trả sau ngày hợp đồng lao động chấm dứt nhưng người sử dụng lao động lại chuyển tiền thanh toán hết cho người lao động trước khi hợp đồng lao động chấm dứt thì sẽ phải khấu trừ như thế nào, dựa vào thỏa thuận ngày thanh toán trong thỏa thuận chấm dứt hay dựa vào ngày chuyển khoản trong thực tế. Như vậy cần có một hướng dẫn cụ thể và thống nhất cách hiểu đối với trường hợp này, bởi lẽ, việc chi trả các khoản hỗ trợ tài chính không còn hiếm trong việc xử lý chấm dứt hợp đồng lao động ở các doanh nghiệp hiện nay. Điều này cần sớm được làm rõ để doanh nghiệp và người lao động biết để thực hiện cho đúng.

Tuy nhiên, cần lưu ý rằng, các khoản tính thuế như đã đề cập trên chỉ là khấu trừ thuế của doanh nghiệp cho người lao động và đây khoản thuế tạm thời mà người lao động phải nộp cho cơ quan thuế. Khoản thuế thực tế phải đóng sẽ được tính vào thời điểm quyết toán thuế vào cuối năm cho mỗi cá nhân tại cơ quan thuế địa phương. Theo quy định hiện nay (Điều 7.2 Thông tư 111) và qua trao đổi ý kiến với các cán bộ cơ quan thuế Thành phố Hồ Chí Minh, mức thuế thu nhập cá nhân được quyết toán đối với thu nhập từ tiền lương và tiền công trong một năm được tính theo biểu thuế lũy tiến từng phần dựa trên chứng từ khấu trừ và phần khai thuế của cá nhân chịu thuế. Do đó, dù là khoản thu nhập được khấu trừ với mức thuế 10% nhưng đến khi quyết toán thuế, do bản chất của các khoản này vẫn là thu nhập từ tiền lương, tiền công nên vẫn phải chịu thuế theo mức lũy tiến từng phần. Khi quyết toán theo mức thuế lũy tiến từng phần, có thể phát sinh việc nộp thêm hoặc hoàn thuế tùy theo từng trường hợp cụ thể. Như vậy trong mọi trường hợp, đối với thu nhập từ tiền lương, tiền công đều được tổng hợp cho cả một năm làm việc dù làm ở nhiều nơi khác nhau và được tính cùng một phương pháp nên tránh được việc thất thoát thuế.

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