Hiring in Vietnam

A foreign company can hire in Vietnam through its own registered employer, an employer of record arrangement, or genuinely independent services. Paid work under another party’s management or supervision may count as employment regardless of its label. 4dev.com’s Contractor Platform works with contractors in Vietnam under its current country coverage.

Three ways to hire in Vietnam

Choose the route by identifying who employs the worker and whether the services are genuinely independent.

Route	Legal employer	What you pay on top of salary	How you end it
Your own entity	Your Vietnam employer entity	23.5% for an ordinary domestic insured Region I employee below the relevant contribution ceilings	3–45 days’ employee notice, depending on the contract type
Employer of record	Depends on the arrangement and the entity that signs the employment contract	Statutory employment costs depend on the legal structure; the provider fee is a separate, unverified quote	The contract terms and applicable employment rules, not an assumed standard notice period
Contractor	No employment relationship with the client for genuinely independent services	The agreed service price and any applicable contractor obligations; it is not an employee-cost calculation	The agreed service terms, rather than employee notice

For direct employment, 23.5% is the modelled employer addition for an ordinary domestic insured Region I employee below the relevant salary caps: VND 50.6m for social insurance, health insurance and the union fee, and VND 106.2m for unemployment insurance. Employee notice ranges from 3–45 days: 45 days for an indefinite contract, 30 days for a fixed contract of 12–36 months, and 3 working days for a shorter fixed contract.

For an EOR arrangement in which the client directs supplied labour, check which entity signs the employment contract, whether labour-subleasing rules apply, whether the use case and role fit the permitted list, and the licence position for that entity and location. Specialised IT work is not expressly a general category on that list. A one-month-or-longer arrangement labelled as contracting can fall within compulsory social insurance if it is employment in substance.

The labour market: Hanoi and Ho Chi Minh City are different salary benchmarks

Use the city and role bands below when budgeting for a senior software hire; the nationwide wage-earner average covers a broader group.

Salary reference points

Metric	Population or role	Period	Location	Value	Source
Average income	Wage and salary workers	Jan–Sep 2026	Vietnam	VND 10.1m / month	National Statistics Office: Q3 and nine-month labour and employment release
Average income	Wage and salary workers	Jan–Sep 2026	Urban areas	VND 11.2m / month	National Statistics Office: Q3 and nine-month labour and employment release
Gross salary band	Software engineer, 5+ years’ experience	2026 guide	Hanoi	VND 40m–80m / month	Adecco Vietnam: Vietnam Salary Guide 2026
Gross salary band	Software engineer, 5+ years’ experience	2026 guide	HCMC (Ho Chi Minh City)	VND 70m–130m / month	Adecco Vietnam: Vietnam Salary Guide 2026

The VND 10.1m / month figure covers wage and salary workers across Vietnam in January–September 2026; VND 11.2m covers urban workers. For software engineers with five or more years’ experience, Adecco reports separate gross monthly bands for Hanoi and Ho Chi Minh City. Those city-and-role bands are a more relevant reference for a senior software offer than either worker-income average.

Registering as an employer, step by step

Identify the legal employer and the worker’s route before setting a start date. Domestic employment, a permit-required foreign hire and an exemption follow different sequences.

Step	What happens	Takes
Legal employer and entity	Establish or identify the Vietnam legal employer, then prepare the employment record and contract for the chosen route.	Varies with entity formation and dossier preparation; no standard total is available.
Compulsory insurance route, where applicable	When a worker is in compulsory social insurance, the employer’s labour registration is coupled to its insurance filing or adjustment.	Processing time depends on the filing.
Employment income administration	Set up the employment record for payroll and personal income tax treatment.	Processing time depends on the filing.
Permit-required foreign worker	Submit a complete work-permit dossier where a permit is required.	Decision within 10 working days after receipt of a complete dossier.
Foreign employee after a permit	Sign the written employment contract after the permit is issued and before the anticipated start date.	The contract must be signed before the planned start date; no separate lead time is specified.
Specified notice-only exemption	For the specified permit-exempt cases, notify the competent authority.	At least 3 working days before the start date.
Other exemption route	Check the applicable current exemption procedure separately.	Timing depends on the applicable exemption procedure.

Total timing varies with entity formation, document preparation and the foreign-worker route. The 10-working-day permit clock starts after a complete dossier reaches the authority; the notice-only exemption follows a separate path.

Which registration follows insurance enrolment

From 1 July 2026, an employer registers labour through the social-insurance registration or adjustment for a worker in compulsory social insurance. The separate route for people outside compulsory insurance and unemployed people begins in 2027.

Hiring and onboarding

Put the employment terms, the permitted probation period and the worker’s applicable registration route in place before the start date.

Contract and probation limits

A fixed-term employment contract can run for up to 36 months; if work continues after it expires, the parties must sign a new contract within 30 days or the old contract becomes indefinite. Only one probationary period is allowed for a job: up to 180 days applies only to enterprise-executive positions, while roles requiring a junior-college degree or above allow up to 60 days, vocational, technical and skilled roles up to 30 days, and other work up to 6 working days.

Onboarding checklist

• Confirm the legal employer, contract type and term. For a foreign employee on a permit-required route, sign the written contract after the permit is issued and before the planned start date.
• Check the right-to-work route for the individual worker. The specified notice-only exemptions require notice at least 3 working days before starting; other exemption routes need their own current assessment.
• Where the worker is in compulsory social insurance, file the insurance registration or adjustment together with labour registration.
• Electronic employment contracting is encouraged, not mandatory. Where an electronic contract is used, the provider sends it to the national platform for an ID within 24 hours after the last signature.
• Collect recruitment and management data with consent. Ministry guidance says to delete or destroy applicant data on rejection and departing-worker data at contract end unless another agreement applies; statutory retention duties require separate review.

Foreign workers: a permit clock is not a start date

For a permit-required foreign hire, the authority has 10 working days to decide after receiving a complete dossier. Document preparation and onboarding are outside that decision clock.

On the permit-required route, obtain the permit first, then sign the written employment contract before the anticipated start date. A different route applies to the specified permit-exempt cases: they require notice to the competent authority at least 3 working days before work begins, rather than a permit decision. Other claimed exemptions need a separate check of the current conditions and procedure; they are not an extra step added to either of the two routes above.

An employment relationship, labour use and salary payment can still trigger a work-permit application even where a worker’s entry or stay is short. Labour registration and insurance remain a separate conditional question: the linked filing applies where the worker is in compulsory social insurance, not simply because a permit is involved.

Decree 393/2026/NĐ-CP is scheduled to take effect on 5 December 2026. Recheck each foreign-worker route then; the detailed replacement procedure and transition timetable still need review.

Minimum wage depends on the work location

Vietnam’s statutory minimum follows the work location’s region. From 1 January 2026, the monthly range is VND 3.7m–5.31m / month, with a separate hourly rate for each region.

Region I	VND 5.31m / month; VND 25,500 / hour	Government Portal: January 2026 regional minimum wage
Region II	VND 4.73m / month; VND 22,700 / hour	Government Portal: January 2026 regional minimum wage
Region III	VND 4.14m / month; VND 20,000 / hour	Government Portal: January 2026 regional minimum wage
Region IV	VND 3.7m / month; VND 17,800 / hour	Government Portal: January 2026 regional minimum wage

The regional floor sets the legal minimum for the work location; the nationwide and urban income averages do not set that floor. Region I’s history below records four dated changes in the statutory minimum.

Effective date	Region I monthly minimum	Source
January 2020	VND 4.42m	Government Portal: July 2022 regional minimum wage
July 2022	VND 4.68m	Government Portal: July 2022 regional minimum wage
July 2024	VND 4.96m	Government Portal: July 2024 regional minimum wage
January 2026	VND 5.31m	Government Portal: January 2026 regional minimum wage

Taxes and contributions: two insurance ceilings, not one rate at every salary

For an ordinary domestic insured Region I employee, the modelled employer addition is 23.5% below the relevant caps. Above the first cap, the effective percentage falls while unemployment insurance continues toward its higher ceiling.

What an employee actually costs you

Component	Employer rate	Salary basis and cap	Source
Pension and survivors insurance	14%	Compulsory SI basis; within the VND 50.6m SI/HI/union ceiling	National Assembly: Social Insurance Law 2024
Sickness and maternity insurance	3%	Compulsory SI basis; within the VND 50.6m SI/HI/union ceiling	National Assembly: Social Insurance Law 2024
Occupational accident and disease insurance	0.5%	Ordinary office rate on the compulsory SI basis; within the VND 50.6m SI/HI/union ceiling	Government Portal: Occupational accident and disease insurance rate
Health insurance	3%	Monthly compulsory SI salary; within the VND 50.6m SI/HI/union ceiling	Government of Vietnam: Decree 188/2025 health insurance
Unemployment insurance	1%	Region I salary basis; VND 106.2m ceiling	Government Portal: 2026 unemployment insurance contribution; National Assembly: Employment Law 2025
Trade union fee	2%	Salary fund forming the compulsory SI basis; within the VND 50.6m SI/HI/union ceiling	National Assembly: Trade Union Law 2024

The SI, HI and union bases reach VND 50.6m in this model; Region I unemployment insurance reaches VND 106.2m. Its 1% component applies to a local employee and is excluded for a foreign worker. An actual worker’s statutory contribution base may differ from contractual gross salary.

The following illustrations assume an ordinary domestic insured Region I office worker and treat the full stated gross as covered wage. That is a modelling assumption, not a determination of an actual worker’s insured base; voluntary benefits, a 13th month and any provider charge are outside the rows.

Gross per month	Employer addition	Total monthly cost	12-current-month projection
₫10,100,000.00	₫2,373,500.00 (23.5%)	₫12,473,500.00	₫149,682,000.00
₫40,000,000.00	₫9,400,000.00 (23.5%)	₫49,400,000.00	₫592,800,000.00
₫70,000,000.00	₫12,085,000.00 (17.26%)	₫82,085,000.00	₫985,020,000.00

At VND 70m, the SI/HI/union base has reached its VND 50.6m ceiling while the Region I unemployment-insurance base has not reached its own ceiling. The effective employer addition is therefore 17.26%. Each projection uses 12 equal months at current rates and caps; it is not actual calendar-2026 payroll.

Income tax on employment pay

The 5–35% resident tax range applies to taxable employment income under the 2026 progressive schedule, not gross pay. The resident personal deduction is VND 15.5m per month, with VND 6.2m for each dependent; residency includes presence in Vietnam for at least 183 days in a calendar year or 12 consecutive months. For a nonresident, work performed in Vietnam is taxed at 20% regardless of where it is paid.

Working time and overtime

Employers may choose a daily or weekly schedule and must inform employees. Under a weekly schedule, ordinary hours may reach 10 in a day but cannot exceed 48 in a week.

Rule	Limit or minimum	Source
Daily working hours	Up to 8 hours a day and 48 hours a week	Government Portal: Working-time rules
Weekly schedule (Article 105)	Up to 10 hours a day and 48 hours a week	Labour Code, ILO English translation
Ordinary overtime (Articles 107–108)	Employee agreement required, except for the specific compulsory emergency cases	Labour Code, ILO English translation
Daily overtime ceiling (Article 107)	Up to 50% of normal daily hours; under weekly scheduling, normal and overtime hours together may not exceed 12 in a day	Labour Code, ILO English translation
Overtime ceilings	Up to 40 hours a month and normally 200 hours a year; both apply together	Ministry of Home Affairs: Overtime hours beyond the limit
Conditional annual exception	Up to 300 hours only in the fields, jobs and urgent cases listed in Article 107(3), with written notice to the provincial labour authority	Labour Code, ILO English translation
Overtime on an ordinary day	At least 150%	Government Portal: Overtime-pay minimums
Overtime on a weekly rest day	At least 200%	Government Portal: Overtime-pay minimums
Overtime on a public holiday	At least 300%	Government Portal: Overtime-pay minimums

Ordinary overtime requires the employee’s agreement. The Labour Code permits compulsory overtime in narrowly defined national security or defence cases and specified work to protect life or property during disasters, fires or epidemics, subject to the health-and-safety qualification in those cases.

The monthly and normal annual overtime ceilings apply together. The 300-hour annual exception is limited to the fields, jobs and urgent cases listed in Article 107(3), with written notice to the provincial labour authority. Separately, the 150%, 200% and 300% figures are minimum pay rates for overtime on ordinary days, weekly rest days and public holidays.

Leave, sick pay and parental leave

An employee in normal conditions receives 12 working days of annual leave after 12 months, while Vietnam’s statutory public-holiday entitlement is 12 days each year.

Entitlement	Who and when	Source
Annual leave	12 working days after 12 months for employees in normal conditions	Government Portal: Paid holidays under the Labour Code
Statutory public holidays	12 days annually: the Labour Code’s 11 days plus Vietnam Culture Day from 1 July 2026	National Assembly: Resolution 28/2026/QH16
Additional foreign-worker holidays	One traditional New Year day and one national day	Government Portal: Paid holidays under the Labour Code

A longer announced holiday closure may include weekends or working-day swaps without changing the 12-day statutory entitlement. Foreign employees receive one traditional New Year day and one national day in addition.

For insured sickness leave in normal conditions, the annual allowance is 30 working days with under 15 years of compulsory-insurance contributions, 40 days with at least 15 but less than 30 years, and 60 days with at least 30 years. The ordinary sickness allowance is 75% of the compulsory social-insurance salary basis, so it is not a general replacement of contractual gross pay.

For insured fathers, leave is 5 working days after an ordinary birth, 7 after a Caesarean birth or a birth before 32 weeks, and 10 for twins. The employer-cost model does not assume a mandatory 13th-month salary.

Termination: notice and payments

The notice period depends on the contract type and the legal route used to end employment; it is not an at-will exit rule or a universal employer notice period.

For ordinary employee notice, the range is 3–45 days: 45 days for an indefinite contract, 30 days for a fixed contract of 12–36 months, and 3 working days for a shorter fixed contract. A fixed-term contract can run for up to 36 months; if work continues after expiry, the parties must sign a new contract within 30 days or the old contract becomes indefinite.

Before ending employment, identify the applicable statutory ground, who is initiating the termination and whether an exception changes the ordinary notice rule. Statutory severance applies only on the specified Article 34 grounds to a regularly employed worker with at least 12 months’ service. It is half a month’s salary for each qualifying year, using the average employment-contract salary over the final six months; the qualifying period excludes time covered by unemployment insurance and time already compensated through severance or redundancy allowance. A worker entitled to a retirement pension, or terminated on the Article 36(1)(e) absence ground, is outside that severance entitlement.

Redundancy allowance is a different payment. Where employment ends under Article 34(11) for the Article 42–43 restructuring, economic or merger-related grounds, a regularly employed worker with at least 12 months’ service receives one month’s salary per qualifying year, with a minimum of two months’ salary. Its qualifying-service and six-month salary-basis rules likewise exclude unemployment-insured and previously compensated service. These rules depend on the termination ground, so they are not a case-specific settlement calculation.

Both parties normally settle termination payments within 14 working days. Only a shutdown of a non-natural-person employer, the listed restructuring or corporate-change events, or natural disaster, fire, hostility or major epidemic can extend that period, and then no longer than 30 days. On termination or job loss, compensation is due for annual-leave days the employee has not taken.

Recent changes in Vietnam employment rules

Use each 2026 change for the workers and routes it covers.

Effective date	Change	What to do with it	Source
1 January 2026	Regional minimum wages became VND 5.31m, VND 4.73m, VND 4.14m and VND 3.7m per month for Regions I–IV.	Apply the rate for the worker's work location, rather than a national floor.	Government Portal: January 2026 regional minimum wage
Tax year 2026	Resident salary income moved to the five-band 5–35% schedule; the resident personal deduction is VND 15.5m a month and each dependent adds VND 6.2m.	Calculate resident employment tax from taxable income under the 2026 rules, not from gross pay.	Ho Chi Minh City Tax Department: New personal-income-tax schedule; Tax Department: 2026 deductions
1 January 2026	The Personal Data Protection Law took effect.	Collect recruitment and management data with consent; deletion or destruction at rejection or contract end remains subject to another agreement and separate statutory retention duties.	National Assembly: Personal Data Protection Law; Government Portal: Ministry guidance
1 July 2026	The base salary became VND 2.53m per month.	Recheck reference-based insurance calculations and caps that use it.	Government Portal: July 2026 base-salary increase
1 July 2026	Vietnam Culture Day, 24 November, became a paid day off.	The statutory holiday entitlement is 12 days a year, not the length of a calendar closure.	National Assembly: Resolution 28/2026/QH16
1 July 2026	The electronic-employment-contract workflow began applying, and labour registration became coupled to social-insurance filing for a worker in compulsory social insurance.	Electronic contracting remains optional and has its own identity, signature and platform-ID conditions; the linked registration route is limited to covered workers.	Government Portal: Electronic employment contracts; Government Portal: Linked labour and insurance registration
10 September 2026	Decree 283/2026/NĐ-CP superseded Decree 12/2022 on labour and social-insurance administrative penalties.	Use the current decree when assessing a 2026 breach; the outcome still depends on the breach category and facts.	Government Gazette: Decree 283/2026/NĐ-CP

Decree 393/2026/NĐ-CP is scheduled to take effect on 5 December 2026 for foreign-worker permits and exemptions. Recheck the current permit and notice-only routes against it before use; the detailed replacement procedure and transition timetable still need review.

The National Wage Council's 2027 regional-wage figures are a proposal awaiting Government approval, not current law. Separately, Decree 371/2026/NĐ-CP takes effect on 15 November 2026 for a defined group of foreign bodies, such as diplomatic and consular missions, international organisations, foreign-government offices, foreign news bureaux and foreign NGOs; it is not a general commercial hiring route.

What a mistake costs and who pays

Decree 283/2026/NĐ-CP has applied since 10 September 2026. The breach, affected headcount and whether the employer is an individual or an organisation determine the fine.

Party	Risk	Amount
Individual employer	Required written contract missing for a worker engaged for at least one month, or the wrong contract type used	VND 2m–5m for 1–10 affected workers; the individual scale reaches VND 20m–25m for 301 or more.
Corporate employer	The same written-contract or contract-type breach	Twice the applicable individual-employer fine.
Individual employer	Late compulsory social-insurance contributions	Fine of 12–15% of the late contribution, capped at VND 75m, plus the contribution debt and a separate 0.03% per-day amount.
Individual employer	Too few workers registered for compulsory social insurance	VND 5m–10m for fewer than 10 workers, plus registration, unpaid contributions and a separate 0.03% per-day amount.
Individual employer	Specified evasion, including the defined below-law contribution salary or non-payment conditions	Fine of 18–20% of evaded compulsory social insurance, capped at VND 75m and subject to the stated conditions, plus the separate 0.03% per-day amount.
Corporate employer	A social-insurance breach above	Twice the applicable individual-employer fine; the debt, registration duty and daily amount remain separate consequences.

The 0.03% per-day amount is calculated on the outstanding compulsory-social-insurance amount and the period of delay. It is separate from the administrative fine and the ordinary employee-cost rate.

A relationship labelled as contracting can create employment duties when the substance is paid work under another party’s management or supervision. Classification does not automatically create a flat contractor-tax bill: the duties and consequences depend on the actual relationship and breach.

Questions people actually ask

What is the minimum wage in Vietnam in 2026?

The statutory floor depends on the worker's work location: from 1 January 2026, monthly rates range from VND 3.7m in Region IV to VND 5.31m in Region I, with separate hourly rates for each region. It is a legal floor, not a nationwide salary benchmark.

What is the average salary in Vietnam, and is it a useful software-hiring budget?

Wage and salary workers averaged VND 10.1m a month across Vietnam in January–September 2026, while urban wage and salary workers averaged VND 11.2m. Those observations are not senior software offers: Adecco's 2026 guide reports gross monthly bands of VND 40m–80m for software engineers with five or more years' experience in Hanoi and VND 70m–130m in Ho Chi Minh City.

Can a foreign company hire in Vietnam without setting up an entity?

A registered employer can hire directly. An employer of record arrangement requires a check of its actual legal structure, while the service route is for genuinely independent work. If paid work is subject to another party’s management or supervision, a contractor label may still describe employment.

How much does an employee in Vietnam cost above gross salary?

For an ordinary domestic insured Region I worker below the relevant caps, the modelled employer addition is 23.5%. The SI, HI and union bases in that model reach VND 50.6m, while Region I unemployment insurance has a VND 106.2m ceiling; an actual worker's insured base is not automatically the whole contractual gross salary.

What income tax rate applies to an employee in Vietnam?

Resident employment income is taxed at progressive rates of 5–35% on taxable income, rather than on gross pay. For 2026, the resident personal deduction is VND 15.5m a month and each dependent adds VND 6.2m; nonresident pay for work performed in Vietnam is taxed at 20% regardless of where it is paid.

What are the legal working hours and overtime limits?

Ordinary work is up to 8 hours a day and 48 hours a week; under a weekly schedule, normal hours can reach 10 in a day while remaining within the weekly limit. Overtime normally needs employee agreement and is capped at 40 hours a month and normally 200 a year, with a conditional 300-hour annual ceiling only for the specified Article 107(3) scope.

How many public holidays are employees entitled to?

Vietnam’s statutory entitlement is 12 paid public-holiday days a year: the Labour Code’s 11 days plus Vietnam Culture Day from 1 July 2026. A longer published closure can include weekends or swaps and does not change that statutory count; foreign employees receive one traditional New Year day and one national day in addition.

How long does a work permit take for a foreign employee?

For the current permit-required route, the authority has 10 working days to decide after receiving a complete dossier; that is not an end-to-end hiring timeline. A specified exemption route instead requires notice at least 3 working days before starting, and other exemption claims need their own assessment. Decree 393/2026/NĐ-CP takes effect on 5 December 2026, so the route should be rechecked before use rather than assuming a replacement procedure.

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