Employer of Record · EOR Vietnam
Your company is based overseas, you want to hire people who work in Vietnam, but you have no legal entity here. Nhan Kiet becomes the employer of record: we sign the employment contract, pay social insurance, file personal income tax and run monthly payroll. You decide who to hire, what to pay and what work to assign. How closely you direct the day-to-day depends on which contractual route fits — we settle that before signing.
Who it is for
The common thread: you need people working in Vietnam, but setting up an entity here is too slow, too expensive or simply not necessary yet.
Technology companies hiring Vietnamese developers, engineers and operations staff to work remotely for headquarters in the US, Europe or Singapore.
You want to hire 1–5 sales representatives, technical consultants or market managers before committing to a full investment and a local company.
Deployment projects, quality inspection or supplier oversight in Vietnam running 6–24 months — when the project ends, everything closes down cleanly.
Your entity is still going through the licensing process but your hires need to start now — an EOR bridges the transition period.
How it works
You keep full professional authority; Nhan Kiet shoulders every legal and administrative obligation in Vietnam.
Both sides agree the scope, the salary for each role, the benefits package and the service fee. The contract is signed remotely, in English or bilingually.
An employment contract compliant with Vietnamese law, personal tax code registration, social insurance enrolment and a payroll bank account for each employee.
They report directly to your manager and use your tools and processes — exactly like an in-house team member.
Nhan Kiet pays salaries, remits insurance and taxes on time, and sends you a transparent breakdown: gross salary, insurance contributions, tax and service fee.
Annual leave, sick leave and maternity benefits per Vietnamese law; at the end, Nhan Kiet handles the termination formalities, closes the insurance book and finalises tax exactly as the regulations require.
A straight comparison
Nhan Kiet spells out the strengths and the limits of every option, including the ones that are not our own service.
| Criterion | Set up your own entity in Vietnam | Hire freelancers | Nhan Kiet EOR |
|---|---|---|---|
| Time to start | 2–6 months | A few days | 5–7 working days |
| Up-front cost | High: capital, licences, accounting, office | Close to zero | No entity set-up cost |
| Legally valid employment contract | Yes | No — service contract only | Yes, signed by Nhan Kiet |
| Social and health insurance for staff | You handle it | None | Paid in full by Nhan Kiet |
| Personal income tax | You file it | The worker self-files — error-prone | Filed and remitted by Nhan Kiet |
| Risk of worker reclassification | None | High — back-payments and penalties possible | Low — when the contract sits in the right framework; settled before signing |
| When you want to stop | Dissolving the entity: complex and slow | Stop immediately | End the service agreement |
| Best suited to | Large scale, long-term investment, a factory | Short-term, occasional work | 1–50 employees, compliant and fast |
If you plan to build a factory or hire more than 100 people long term, setting up your own entity is usually the better economics — Nhan Kiet is happy to advise and hand over when you reach that stage.
All inclusive
An employer of record is legal in Vietnam when the engagement is structured through one of two routes in law — because, as of August 2026, Vietnam has no dedicated EOR statute. "Employer of record" is an international commercial label, not a concept defined in Vietnamese law, and no licence is called an "EOR licence." An EOR arrangement therefore generally has to sit inside one of two frameworks: labour outsourcing (labour dispatch) under Articles 52–57 of the Labour Code 2019 and Decree 145/2020/ND-CP, or a service contract under the Commercial Law. Nhan Kiet runs both and holds labour-outsourcing licence No. 15/2019/SHCM.
Labour outsourcing is where the worker signs an employment contract with Nhan Kiet but works under your direct supervision — EOR in the sense the term is used internationally. This framework requires a labour-outsourcing licence (Nhan Kiet holds No. 15/2019/SHCM), and the scope of licence is drawn tightly: only the 20 job categories in Appendix II of Decree 145/2020/ND-CP, a maximum of 12 months per worker (Article 53), and only three qualifying situations. A service contract is where Nhan Kiet supplies, manages and supervises the staff and is accountable for the result you specify — no category limit and no time limit, but you do not direct each worker yourself.
Labour outsourcing in Vietnam is capped at 12 months per worker under Article 53 of the Labour Code 2019. Whether the same worker can be re-engaged with the same client after 12 months is not settled by consistent guidance from the authorities, and sources read it differently. Nhan Kiet does not assert either way — for each case we review the facts and propose a fitting structure, including moving to a service contract where that is the right route, rather than promising open-ended renewal.
Yes — in Vietnam, liability for disguised labour outsourcing is joint: it falls on both the provider and the client, with fines of up to VND 100 million for an organisation under Decree 12/2022/ND-CP, plus back-payment of wages and social contributions. Per the law firm CDLAF, a service contract is treated as disguised labour outsourcing when three signs appear together: the worker is under the client's direct supervision; the worker follows the client's hours and internal rules; and the provider merely signs the contract without genuinely performing the service. Because the compliance exposure is shared, getting the structure right at the outset protects your own director, HR lead and legal counsel — not just the provider.
Contracting entity: Nhan Kiet Manpower Supply Co., Ltd (Cong ty TNHH Cung Ung Nhan Luc Nhan Kiet), tax code 0308022768, labour-outsourcing licence No. 15/2019/SHCM. Licence 15/2019/SHCM
This section is general information on Vietnamese labour law, not binding legal advice for a specific case. Basis: Labour Code 2019 (Articles 52–57), Decree 145/2020/ND-CP (Appendix II — the 20 outsourceable job categories), Decree 12/2022/ND-CP. Last reviewed: August 2026.
Are you an EOR, payroll or staffing provider without an entity in Vietnam? See our Vietnam in-country partner page — three ways to structure the engagement and who carries what.
One question worth asking any EOR provider: do they own a legal entity in Vietnam, or do they rely on a third-party partner? Nhan Kiet is that entity — licence 15/2019/SHCM is in our name and no part of the work is sub-contracted. Many global EOR platforms serve Vietnam through an in-country partner; see how that arrangement works.
Nhan Kiet delivers EOR through two products, one for each legal framework, at the same fee of 5% of gross salary per person per month. You choose based on whether you need to direct the worker yourself (labour outsourcing) or hand day-to-day management to Nhan Kiet, which then owns the result (service contract).
| Criterion | Product 1 — Labour outsourcing (true EOR) | Product 2 — HR service contract |
|---|---|---|
| Legal basis | Articles 52–57, Labour Code 2019; Decree 145/2020/ND-CP | Commercial Law; business codes 7830 · 8211 · 8299 |
| Who directs the day-to-day work | You direct the workers directly | Nhan Kiet manages and supervises, to your brief |
| Who signs the employment contract | Nhan Kiet | Nhan Kiet |
| Licence | Labour-outsourcing licence required — No. 15/2019/SHCM Held | No labour-outsourcing licence required |
| Job categories | Limited to 20 categories (Appendix II, Decree 145/2020) | No category limit |
| Duration per worker | Up to 12 months (Article 53) | No time limit |
| Who remits insurance and settles personal income tax | Nhan Kiet | Nhan Kiet |
| When it fits | You direct the work and it falls within the 20 categories | Work outside the 20 categories, or needed beyond 12 months, with Nhan Kiet accountable for results |
| Service fee | 5% of gross salary / person / month | 5% of gross salary / person / month |
Labour outsourcing is permitted only in the three situations set by Article 53 of the Labour Code 2019: a sudden, time-bound spike in labour demand; temporary cover for someone on maternity, work-accident, occupational-disease or civic-duty leave; or a genuine need for high-level technical skill. The 20 categories in Appendix II include interpreter/translator, secretary/administrative assistant, receptionist, sales support, project support, production-line system programming, driving, security, industrial cleaning and others. The only difference between the two products is who directs the day-to-day work — and that single point decides which legal box your arrangement sits in.
Nhan Kiet's EOR service fee is 5% of gross salary per employee per month, on both products — a minimum of VND 900,000 (about US$35) and a maximum of VND 2,530,000 (about US$97) per person per month. Salary above the social-insurance ceiling of VND 50,600,000 (from 1 July 2026, Decree 161/2026/ND-CP) is excluded from the fee, so no single headcount is charged a service fee of more than VND 2,530,000 a month, however high the pay. No deposit, no onboarding fee, no offboarding fee, no entity setup or maintenance fee, and no currency-exchange fee. Onboarding lead time is 5–7 working days, against 2–6 months to stand up your own entity.
The total cost of employing one person per month has three parts: gross salary, employer statutory contributions (23.5%), and the 5% service fee. The table below shows the all-in figure at five salary levels, for Vietnamese employees, in 2026.
| Gross salary / month | Employer statutory contributions (23.5%) | Nhan Kiet service fee (5%) | Total monthly cost |
|---|---|---|---|
| VND 10,000,000 | VND 2,350,000 | VND 900,000 | VND 13,250,000 |
| VND 15,000,000 | VND 3,525,000 | VND 900,000 | VND 19,425,000 |
| VND 20,000,000 | VND 4,700,000 | VND 1,000,000 | VND 25,700,000 |
| VND 30,000,000 | VND 7,050,000 | VND 1,500,000 | VND 38,550,000 |
| VND 50,000,000 | VND 11,750,000 | VND 2,500,000 | VND 64,250,000 |
The table assumes the contribution base equals gross salary and sits within the statutory ceiling. The employer column is 21.5% mandatory insurance — social insurance 17% and occupational-accident/disease insurance 0.5% (Law on Social Insurance; Law on Occupational Safety and Health), health insurance 3% (Law on Health Insurance), unemployment insurance 1% (Law on Employment) — plus a 2% trade-union levy (Law on Trade Union No. 50/2024/QH15), for 23.5% in total.
The service fee at the two lower salary levels is the VND 900,000 minimum, because 5% of gross falls below it. For foreign employees the employer pays no unemployment insurance, so statutory contributions come to 22.5%. USD figures use an indicative rate of about VND 26,000 to US$1 (end of August 2026).
| Item | Nhan Kiet |
|---|---|
| Service fee (both products) | 5% of gross salary / person / month |
| Minimum fee / person / month | VND 900,000 (~US$35) |
| Maximum fee / person / month | VND 2,530,000 (~US$97) |
| Deposit | None VND 0 |
| Onboarding / offboarding fee | None VND 0 |
| Entity setup / maintenance fee | None VND 0 |
| Currency-exchange fee | None VND 0 |
| Onboarding lead time | 5–7 working days |
The payroll you transfer in advance each cycle is your employees' wages, not a withheld deposit. Each payroll cycle you pre-fund payroll so Nhan Kiet pays your people in full and on time; that money flows straight into wages and statutory contributions and is not retained as security. Each month you receive a single monthly invoice set: a VAT invoice for the service fee, with wages and insurance disbursed on your behalf on an itemised disbursement statement that carries no output VAT.
EOR is priced two ways in the market: a flat fee per employee per month (usually in USD, common with global platforms) or a percentage of gross salary. Some providers also charge a deposit (one to two months' salary) and a fee per onboarding or offboarding, so compare on total cost including those. Nhan Kiet charges a capped 5% of gross salary, with no deposit and no onboarding or offboarding fee (indicative market context, checked August 2026).
Rates above apply to Vietnamese employees. Foreign experts and work-permit processing are quoted separately, case by case. Insurance ceilings follow Decree 161/2026/ND-CP, effective 1 July 2026.
Get a quote for your exact headcount Compare the two products
Cost of employment
Employing someone in Vietnam in 2026 costs the gross salary plus 21.5% of the contribution base in compulsory employer insurance — 23.5% once the 2% trade-union levy is included. As of 1 January 2026, the statutory minimum wage under Decree 293/2025/NĐ-CP is 5,310,000 VND per month in Region I, and on top of gross pay the employer contributes 21.5% of the contribution base in compulsory insurance.
Want the figure for a specific salary? Use our free employment cost estimator — it applies the contribution ceilings, uses the 2026 five-bracket income tax, and handles foreign employees separately.
| Item | Amount |
|---|---|
| Minimum wage — Region I | 5,310,000 VND |
| Minimum wage — Region II | 4,730,000 VND |
| Minimum wage — Region III | 4,140,000 VND |
| Minimum wage — Region IV | 3,700,000 VND |
| Employer insurance contribution | 21.5% of the contribution base |
| Employee insurance contribution | 10.5% of the contribution base |
| Overtime premium | 150% – 390% of the hourly rate |
Worked example — part-time staff. On a contribution base of 2,530,000 VND per month, the employer pays 543,950 VND (21.5%) and the employee 265,650 VND (10.5%), for a total of 809,600 VND per person per month.
Part-time staff come under compulsory social insurance when both conditions are met: an employment contract of at least one month, and monthly wages at or above the reference level.
Legal basis: Law on Social Insurance No. 41/2024/QH15 (effective 1 July 2025), Decree 158/2025/NĐ-CP and Decree 293/2025/NĐ-CP. — Last reviewed: August 2026
International partners
EK Group visited Nhan Kiet to discuss a partnership around the employee lifecycle model. This is how most foreign clients start: they come and see the operation, the licences and the team in person before handing over their people in Vietnam.
EK Group at the Nhan Kiet office.
Frequently asked questions
An Employer of Record (EOR) is a model in which Nhan Kiet becomes the legal employer on paper, signing the employment contract directly with your Vietnamese staff, while your company keeps the decisions on people and work — how closely you direct the day-to-day depends on the contractual route. The key difference: an EOR is for companies that do NOT yet have a legal entity in Vietnam, whereas a PEO (Professional Employer Organization) is a co-employment model and requires you to already have a company in Vietnam. If you are not yet registered as a business in Vietnam, the EOR model is the right fit.
Yes, through an EOR. A foreign company with no legal entity in Vietnam cannot sign employment contracts on its own, cannot register employees for social insurance and cannot file personal income tax for Vietnamese employees. With our EOR service you sign a service agreement with Nhan Kiet, Nhan Kiet signs the employment contract with your staff and carries out every obligation in Vietnam. You do not need to set up a company, open a bank account or register as an employer.
The biggest risk is worker reclassification. When someone works full time, on your schedule and under your direction, the authorities may determine that this is an employment relationship rather than an independent service contract, leading to back-payment of social insurance and personal income tax with interest, plus penalties. On top of that, workers without a formal contract tend to be less committed, and you have no legal basis to protect your intellectual property or enforce confidentiality. An EOR puts the relationship on its true footing and makes it fully compliant.
Typically 5–7 working days from the moment both sides agree the service contract and you provide the candidate's details. Compared with setting up your own legal entity in Vietnam — usually 2–6 months for the investment registration certificate, business registration, company seal, bank account, tax registration and social insurance registration — an EOR is far faster and carries no ongoing cost of maintaining an entity.
It depends on which contractual route applies. Under labour outsourcing — the arrangement that matches EOR in the international sense — the employee works under your direct management, reports to your manager and follows your processes and tools. Vietnamese law limits this route to the job categories in Appendix II of Decree 145/2020/ND-CP and to a maximum of 12 months per employee (Article 53, Labour Code 2019). Under a service contract, you set the scope and the acceptance criteria, and Nhan Kiet assigns and supervises the staff and answers for the result — that route carries no time limit. We establish which route fits your case before signing, because the client also carries joint liability if the structure is wrong.
The service fee is 5% of gross salary per person per month, with a floor of VND 900,000 (about US$35) and a cap of VND 2,530,000 (about US$97). Salary above the social-insurance ceiling of VND 50,600,000 attracts no further fee, so our fee stops at the same point the law stops charging insurance. Your monthly invoice has three parts: gross salary as agreed with you, employer-side statutory contributions, and the service fee. No deposit, no onboarding fee, no offboarding fee, no entity set-up or maintenance cost, no currency conversion fee. Foreign nationals and work permits are quoted separately.
🎁 New client offer: bulk ID-to-tax-code verification · validation of employee bank account numbers · your first 50 electronic employment contracts free — see the details
Tell Nhan Kiet the headcount, the roles and your expected salary range — we will send a detailed quote together with a draft service agreement in English.
