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%). SI and HI contributions are capped at 20 times the reference level (equal to the statutory base salary of VND 2,530,000/month, or VND 50,600,000/month from July 1, 2026 under Decree 161/2026/ND-CP), while UI contributions are capped at 20 times the regional minimum wage (VND 106,200,000/month in Region I under Decree 293/2025/ND-CP). Foreign employees on definite-term contracts of 12 months or more contribute to SI and HI only: employer 20.5% (17.5% SI + 3% HI), employee 9.5% (8% SI + 1.5% HI), with no unemployment insurance.

Under Vietnam's labor leasing framework (Articles 52–58 of the Labor Code 2019 and Decree 145/2020/ND-CP), an Employer of Record (EOR) lets you deploy staff in 20 permitted job categories for temporary needs up to 12 months per worker before incorporating a local entity. We handle contracts, payroll, and statutory filings while you direct day-to-day work. When you incorporate to scale or hire beyond 12 months, we coordinate the transition of contracts and social insurance records.

Statutory Work Permit issuance takes 10 working days from receipt of a complete dossier (Article 22 of Decree 219/2025/ND-CP), excluding prior consular legalization or Apostille of documents and subsequent Temporary Residence Card (TRC) processing (5–7 working days). We manage the entire timeline and coordinate submissions across the competent provincial authority (via the Provincial Public Administrative Service Center), judicial authorities, and consular offices.

Under Law 109/2025/QH15, tax residents (present in Vietnam for 183+ days in a calendar year or in 12 consecutive months from first arrival, or maintaining a permanent/leased residence in Vietnam) 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, and we structure employment contracts to maintain tax compliance 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 schedule). Mandatory SHUI contributions are due no later than the last day of the following month (Article 34.4 of Law 41/2024/QH15), and PIT withheld from salaries is declared quarterly (by the last day of the month following the quarter) under Circular 89/2026/TT-BTC. We track all statutory deadlines and submit filings on your behalf.