Insights
Updates on Vietnamese social insurance, payroll and workforce operations from the Nhan Kiet team.
2026-09-03
Businesses pay 2% trade union funding on the social insurance salary base, even with no grassroots union. Calculation, deadlines and 2026 penalties.
Read more →2026-09-03
Who needs a work permit, who is exempt, what insurance foreign workers pay (no unemployment cover) and fines for missing permits — 2026 update.
Read more →2026-09-03
Whether probation requires social insurance depends on a separate probation contract vs. probation inside the labour contract. Clear answer under 2026 law.
Read more →2026-09-02
Distinguishing labour supply from labour sub-leasing: who signs the contract and pays social insurance, the licensing conditions and 2-billion-VND deposit, the list of 20 jobs under Nghị định 145/2020/NĐ-CP, the 12-month limit, and the penalty risk that reaches the hirer too.
Read more →2026-09-02
How to calculate payroll in 2026 for businesses through the gross-to-net chain: the regional minimum wage table under Nghị định 293/2025/NĐ-CP, the social insurance reference level of 2,530,000 VND, the 5-bracket personal income tax schedule, and a process for reconciling payroll to zero discrepancy.
Read more →2026-09-02
Compulsory social insurance for part-time workers: the obligation has applied since 01/07/2025, an insurance cost of 809,600 VND per worker per month (rising to 860,200 VND with the 2% trade union funding), the penalties for evasion, and 3 lawful ways for businesses to handle it.
Read more →2026-09-02
Choosing an Employer of Record in Vietnam is a due-diligence decision, not a price comparison: a mis-structured arrangement carries joint liability, administrative penalties and back-payment of wages and insurance (Decree 283/2026/NĐ-CP, in force 10 September 2026). Seven questions to ask before you sign.
Read more →2026-09-02
From the 2026 tax period Vietnam runs personal income tax on five brackets (5% to 35%) under Law No. 109/2025/QH15, with the personal deduction raised to VND 15,500,000 a month and VND 6,200,000 per dependant. Here is the calculation order and a worked example to take-home pay.
Read more →2026-09-02
Employer contributions in Vietnam are 21.5% (23.5% with the 2% union fee), but the social- and health-insurance base stops at VND 50,600,000/month from 1 July 2026, so the add-on falls toward about 12.4% at a VND 100 million salary.
Read more →2026-08-25
The two arrangements sound alike but differ in their legal basis, who directs the work, and who carries the insurance obligations. Understanding the distinction helps you choose the right model, and the right law, for your business.
Read more →2026-08-17
Outsource payroll when your workforce is large, seasonal, or you want to cut the risk of insurance and tax errors; keep it in-house when staff are few and stable. This article compares cost, accuracy, security, and 2026 compliance.
Read more →2026-08-03
Calling a contract "collaborator" or "piecework" does not automatically remove social insurance obligations. Since 1 July 2025, compulsory coverage is determined by the substance of the work, not the contract's name.
Read more →2026-07-20
A foreign company with no legal entity in Vietnam can still hire Vietnamese employees compliantly through an EOR: the provider signs the employment contract directly, handles social insurance, personal income tax and payroll, and an employee can start in 5–7 working days instead of the 2–6 months needed to set up your own entity.
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