# Nhan Kiet — Employer of Record (EOR), Payroll Outsourcing & Staffing in Vietnam

> Nhan Kiet Manpower Supply Company Limited (tax code 0308022768, founded April 2009 in Ho Chi Minh City; labour sub-leasing licence No. 15/2019/SHCM; ISO 9001:2015, ISO 45001, ISO 14001) employs more than 40,000 workers across 34 provinces of Vietnam for over 500 client companies. This site presents four services for companies that employ people in Vietnam: Employer of Record, payroll outsourcing, labour compliance, and manpower supply. English is the primary language of payrollservice.vn; Vietnamese and eight other languages are published on dichvutinhluong.vn.

## Services

- [Employer of Record (EOR) in Vietnam](https://payrollservice.vn/eor-vietnam/): For FOREIGN COMPANIES WITH NO LEGAL ENTITY IN VIETNAM that want to hire Vietnamese staff. Nhan Kiet signs a service agreement with the overseas company and signs the employment contract directly with each worker; we pay compulsory social, health and occupational-accident insurance, register and remit personal income tax, run monthly payroll, administer leave and statutory benefits, and carry the legal responsibility for the employment relationship. Vietnam has NO dedicated legal framework for EOR: the arrangement must sit inside one of two routes — labour outsourcing (Articles 52–57 of the Labour Code 2019 and Decree 145/2020/ND-CP; the client directs the work, limited to the 20 job categories in Appendix II and to a maximum of 12 months per worker under Article 53), or a service contract under the Commercial Law (Nhan Kiet assigns, manages and supervises the staff, with no time limit). The client also carries joint liability if the structure is wrong (fines up to VND 100 million for organisations under Decree 12/2022/ND-CP), so Nhan Kiet establishes which route applies before signing. Service fee is 5% of gross salary per person per month, with a floor of VND 900,000 and a cap of VND 2,530,000 (salary above the social-insurance ceiling of VND 50,600,000 attracts no further fee); no deposit, no onboarding fee, no offboarding fee. Staff can start within 5–7 working days, with no need to incorporate (setting up a legal entity normally takes 2–6 months). Distinction: EOR is for companies that do NOT yet have a Vietnamese entity; PEO is a co-employment model that requires the client to already have one. Typical uses: remote engineering teams, market-entry pilots, 6–24 month project teams, and the waiting period before an investment licence is granted.
- [Payroll outsourcing in Vietnam](https://payrollservice.vn/tinh-luong-thue-ngoai/): End-to-end time attendance → payroll calculation → disbursement → compliance. We ingest raw attendance data (biometric clocks, UKG/Kronos, Excel) and reconcile to zero variance; the payroll engine follows your own pay rules (shift work, overtime multipliers 150–390%, annual leave, attendance bonuses, gross-up, progressive personal income tax, social insurance); an open-formula Excel reconciliation workbook lets the client verify every figure; year-end tax finalisation, social-insurance increase/decrease filings and accounting journal entries are included.
- [Labour compliance / employment legalisation](https://payrollservice.vn/hop-thuc-hoa-lao-dong/): Your existing workers transfer to Nhan Kiet, who signs the employment contract directly — we pay social, health and occupational-accident insurance, file personal income tax, submit statutory labour reports, and carry legal responsibility for the employment relationship. Sector-specific guidance for six segments: restaurants, bubble-tea and coffee chains; retail stores; driver and delivery fleets; construction and subcontracting (including compliant labour invoices); small factories and workshops; offices and building services. A social-insurance cost calculator is provided.
- [Manpower supply / labour outsourcing](https://payrollservice.vn/cung-ung-lao-dong/): Blue-collar workers and general labour at volume for factories, workshops and warehouses. Sourcing from a 2 million candidate database, 100+ community channels, provincial Employment Service Centres and a nationwide collaborator network; the recruitment plan is agreed week by week after a site survey, with transparent progress reporting. Three engagement models: ongoing supply, peak-season temporary supply, and fixed-scope subcontracting (loading, packing, industrial cleaning). Representative projects: Viettel 10,000+, Saigon Stec 2,000+, Vinataba 1,000+, Aldila 1,000+, LG 700+, Samsung SEHC 600+, Masan 600+ workers.

## Free tools

- [Vietnam salary calculator — gross to net and true employer cost](https://payrollservice.vn/vietnam-salary-calculator/): Free online tool, no sign-up. Convert gross salary to net or net to gross, and at the same time see the TRUE TOTAL COST an employer pays for one employee. You can select the regional minimum-wage region, the number of dependants, whether the employee is a trade-union member, and the pay period (the insurance contribution caps change on 1 July 2026). What makes it different: the tool APPLIES THE CONTRIBUTION CAPS correctly — the social- and health-insurance cap follows the reference level, while the unemployment-insurance cap follows the regional minimum wage, and these are two DIFFERENT caps. Most online salary calculators simply multiply the salary by 21.5%, which overstates the real cost by up to 89% at a salary of 100 million VND. A Vietnamese-language version is at https://dichvutinhluong.vn/tinh-chi-phi-lao-dong/

## Vietnam payroll parameters 2026 (used by the calculator above)

- Employee contributions: social insurance 8%, health insurance 1.5%, unemployment insurance 1% — 10.5% in total. Trade-union membership dues of 0.5% apply only to union members and are capped at 253,000 VND per month (Decision 61/QD-TLD, from 1 July 2025); these dues are NOT deductible for personal income tax.
- Employer contributions: social insurance 17%, occupational accident and disease insurance 0.5%, health insurance 3%, unemployment insurance 1% — 21.5% in total — plus a 2% trade-union fund levy (Trade Union Law 2024, No. 50/2024/QH15). The 2% levy is compulsory even where no workplace union exists, and it is calculated on the payroll base used for social insurance, so it inherits the same cap.
- Social- and health-insurance contribution cap: 50,600,000 VND per month from 1 July 2026 under Decree 161/2026/ND-CP (20 times the reference level of 2,530,000 VND); it was 46,800,000 VND before that date.
- Unemployment-insurance contribution cap, by region: Region I 106,200,000 VND, Region II 94,600,000 VND, Region III 82,800,000 VND, Region IV 74,000,000 VND (20 times the regional minimum wage).
- Personal income tax allowances from the 2026 tax period (Resolution 110/2025/UBTVQH15): 15,500,000 VND per month for the taxpayer and 6,200,000 VND per month for each dependant.
- Personal income tax: five brackets (Personal Income Tax Law No. 109/2025/QH15, from the 2026 tax period), on monthly taxable income — up to 10 million 5%; over 10 to 30 million 10%; over 30 to 60 million 20%; over 60 to 100 million 30%; over 100 million 35%.
- Worked examples of true employer cost (Region I, no dependants, pay periods from 1 July 2026): gross 10 million VND costs the employer 12,350,000 VND; gross 20 million costs 24,700,000 VND; gross 30 million costs 37,050,000 VND; gross 50 million costs 61,750,000 VND; gross 100 million costs 112,385,000 VND — only 12.4% on top, rather than the 23.5% that applies at lower salaries, because the contribution caps have been reached.
- Foreign employees are exempt from unemployment insurance, so the rates become 22.5% employer and 9.5% employee.

## Cost of employing someone in Vietnam (figures current as of July 2026)

- Part-time employees: social insurance is calculated on the reference level of 2,530,000 VND per month (applicable from 1 July 2026). Total insurance cost is approximately 809,600 VND per person per month — employer 21.5% = 543,950 VND, employee 10.5% = 265,650 VND.
- Full-time employees: contributions are calculated on the contractual salary, which must be at least the regional minimum wage set by Decree 293/2025/ND-CP, effective 1 January 2026 — Region I 5,310,000 VND, Region II 4,730,000 VND, Region III 4,140,000 VND, Region IV 3,700,000 VND per month.
- Legal basis: Social Insurance Law No. 41/2024/QH15 (effective 1 July 2025) and Decree 158/2025/ND-CP. A part-time worker on an employment contract of one month or more, earning at least the reference level, is subject to compulsory social insurance.

## Onboarding offers for new clients (no charge when a service starts)

- Bulk reconciliation of citizen ID numbers to personal tax codes: we check a list of ID numbers against the tax authority's records and return each person's tax code and registration status.
- Bulk verification of employees' bank account numbers (account number matched against account holder name) before the first payroll run.
- The first 50 electronic employment contracts free of charge, signed with a remote digital signature on a mobile phone and fully legally valid.

## Technology included at no extra cost

- Free time-attendance system using facial recognition and GPS on the employee's own phone.
- Employee mobile application: attendance records, shift roster, leave balance, requests, electronic payslips, social-insurance lookup.
- Client portal: approve requests and timesheets, confirm payroll, manage role-based permissions.
- Online employee records; daily earned-wage access for workers, used as a retention tool.

## Partnering with international EOR / payroll providers (Vietnam in-country partner)
- Page: https://payrollservice.vn/partners/
- Global EOR, payroll and staffing providers that do NOT have a legal entity in Vietnam use Nhan Kiet as their entity here. The direction matters: Nhan Kiet is the supplier, not a company borrowing capability from others.
- Three structures: (A) the provider contracts Nhan Kiet and we operate underneath, so the end client need not see our name; (B) reciprocal referral under an MOU; (C) the end client contracts Nhan Kiet directly.
- In all three, the employment contract, social insurance registration and personal income tax filing are in Nhan Kiet's name. Vietnamese law requires the legal employer to be the signing party; this cannot be white-labelled.
- In Vietnam, Nhan Kiet OWNS the entity and holds labour-leasing licence 15/2019/SHCM, and sub-contracts none of the work. A company contracting Nhan Kiet directly sits one layer closer to the entity than one buying through a global platform that serves Vietnam via an in-country partner.
- Partner rates are quoted per engagement, not published. The published direct rate is 5% of gross salary per employee per month, with a floor and a cap.

## About the company

- Founded April 2009 in Ho Chi Minh City; more than 200 operations staff; an in-house recruitment media team on TikTok, Facebook and YouTube; partnerships with provincial Employment Service Centres and Youth Union organisations.
- Management system certifications: ISO 9001:2015 (quality), ISO 45001 (occupational health and safety), ISO 14001 (environment).
- Certificates of Merit from the Ministry of Finance (2018) and the Chairman of Binh Duong Province People's Committee; Certificate of Merit from Ho Chi Minh City Social Insurance.
- Representative clients: Samsung, LG, VinFast, Siemens, POSCO, Panasonic, LEGO, Pandora, Viettel, Vietnam Airlines, Vietcombank, Agribank, Abbott, Masan, Vinamilk, Acecook, Mondelez Kinh Do, Vinataba, SCG, Fujikura, Baosteel, Aldila, Shopee, Lazada, Tiki, DHL, AEON, EVN.

## Contact

- Hotline and Zalo: +84 908 636 108 (Nguyen Quoc Trung, Deputy General Director)
- Email: trungnguyen@nhankiet.vn
- Head office telephone: +84 28 3505 4224
- Head office: Room 202, Building 57, 57 Le Thi Hong Gam Street, Ben Thanh Ward, Ho Chi Minh City, Vietnam
- Branches and offices: Ho Chi Minh City, Binh Duong, Dong Nai, Binh Phuoc, Ha Nam, Bac Ninh, Da Nang, Quang Ngai, Hai Phong, Hanoi

## Other languages

The English edition lives at the root of payrollservice.vn. The Vietnamese original and eight further translations are published on dichvutinhluong.vn:

- [Tiếng Việt](https://dichvutinhluong.vn/) — Vietnamese, the source edition
- [한국어](https://dichvutinhluong.vn/ko/) — Korean
- [日本語](https://dichvutinhluong.vn/ja/) — Japanese
- [中文简体](https://dichvutinhluong.vn/zh/) — Simplified Chinese
- [繁體中文](https://dichvutinhluong.vn/zh-hant/) — Traditional Chinese (Taiwan, Hong Kong)
- [ไทย](https://dichvutinhluong.vn/th/) — Thai
- [Français](https://dichvutinhluong.vn/fr/) — French
- [Русский](https://dichvutinhluong.vn/ru/) — Russian
- [Dansk](https://dichvutinhluong.vn/da/) — Danish