In this article, we will talk about the trend in creating payroll services in Vietnam . Following articles are discussion on problems when creating payroll system in Vietnam and mistakes need avoiding. Mistakes need avoiding when designing payroll system in Vietnam 1. Trends in creating payroll system in Vietnam In 2010 – 2011, payroll services in Vietnam is created based on “3Ps salary” because employees will be paid based on three factors: - The importance of job positions - Capacity - Working result However, not all enterprises can meet the requirements of 3Ps rule. There are 4 points resulting from observing the current state of enterprises’ benefits: - Meeting the requirements of 3Ps rule through 2 factors: + payroll services in Vietnam ’s enterprise is created based on assessing working values + Create quantified indicators to payroll - There are rules but not compensation package. There are many regulations which do not help employees see their ov