The method of the implicit standard material has allowed the formulation of a consistent mathematical model of the boundary value problem for the non-associated plasticity of soil. The mean accomplished steps are the achievement of the bipotential function, the recovering of the stress–strain relationship under a normality rule, introduction of the bifunctional and the proof of the solution existence. Here the mathematical model is discretized by the finite element method. First, the stress update scheme was formulated, the tangent matrix is explicitly derived and then the non-linear system is solved by the Newton–Raphson method where a new algorithm using a symmetrical tangent matrix is improved. This is in opposition to conventional non-associated plasticity, which uses a non-symmetric tangent matrix. Through the numerical examples we show the feasibility and the efficiency of the algorithm. It is also seen that we perform some studies of the numerical solutions, particularly the comparison between associated and non-associated limit load.