HR & Payroll Solutions

Employers contribute 17.5% for Social Insurance (SI), 3% for Health Insurance (HI), and 1% for Unemployment Insurance (UI) — totaling 21.5% of the insurance salary. Employees contribute 8% SI, 1.5% HI, and 1% UI (total 10.5%). Contributions are capped at 20 times the base salary for SI/UI and 20 times for HI.

With an Employer of Record (EOR), you can hire employees in Vietnam without incorporating a local entity. We act as the legal employer, handling contracts, payroll, and compliance. This is ideal for market testing with a small team (1–10 employees). When you're ready to scale, we transition employees directly to your own entity with zero disruption.

The standard processing time is 15–20 working days after all documents are submitted. However, document preparation — including criminal record checks, degree legalization, and health examinations — typically takes 4–6 weeks. We manage the entire timeline and coordinate across DOLISA, the Ministry of Justice, and consular offices.

Tax residents (present in Vietnam 183+ days in a calendar year) are taxed on worldwide income using progressive rates from 5% to 35%. Non-residents are taxed at a flat 20% on Vietnam-sourced income. Residency status determination is critical — we structure employment contracts to optimize the tax position for both the company and the employee.

Vietnam adjusts regional minimum wages periodically — most recently via Decree 293/2025, effective January 2026. The minimum wage varies by region (Region I: VND 5,310,000/month to Region IV: VND 3,700,000/month). When changes occur, we automatically update SHUI contribution bases, payroll parameters, and notify you of any impact on your compensation structure.

We process payroll by the 25th of each month (adjustable to your preference). SHUI contributions must be filed by the last day of the month, and PIT declarations are due by the 20th of the following month. We manage all deadlines and file on your behalf — our track record is 100% on-time delivery.