Insights

13th-Month Pay & Tet Bonus in Vietnam: Rules, Tax, Cost 2026

By Nguyễn Quốc Trung — Deputy General Director · Updated 2026-09-13

A 13th-month salary is not required by Vietnamese law. Under Article 104 of the Labour Code 2019 (No. 45/2019/QH14), a bonus is whatever the employer decides to award based on business results and each employee's performance. It becomes an obligation only when you commit to it in writing — in the labour contract, a collective bargaining agreement or a published bonus regulation. In practice most employers in Vietnam pay one anyway, usually before Tết (the Lunar New Year, Vietnam's biggest holiday), and candidates expect it.

That is the short answer to the line many Employer of Record (EOR) cost summaries repeat, that benefits and bonuses are "legally or culturally required allowances, such as 13th-month pay". For Vietnam the two halves need separating, because they are budgeted differently: what the law requires you cannot negotiate away, what custom expects you can decide, and what you write into a contract turns custom into law.

This article sorts every common benefit into those three groups, shows how each is treated for social insurance and personal income tax, and works out what a 13th-month salary actually adds to an EOR invoice at five salary levels. For the base cost of employing someone through an EOR — the service fee, the statutory contributions and VAT — see our EOR pricing breakdown for Vietnam. All figures are current as of September 2026.

Key facts: 13th-month pay and bonuses in Vietnam (2026)

• A 13th-month salary is not required by Vietnamese law. It is a bonus under Article 104 of the Labour Code 2019, paid at the employer's discretion, and it becomes binding only when written into the labour contract, a collective bargaining agreement or a published bonus regulation.
• 13th-month pay and a Tết bonus are different. The 13th month is usually a fixed month's pay; a Tết bonus is variable and tied to company and individual results.
• Bonuses carry no social insurance in Vietnam. A 13th-month salary, Tết bonus or performance bonus is outside the contribution base under the Law on Social Insurance 2024 and Decree 158/2025/ND-CP, so no social, health or unemployment insurance and no 2% trade-union levy apply.
• A bonus is taxable. It is employment income under Decree 253/2026/ND-CP, withheld in the month it is paid, with no tax-free threshold.
• The average Tết 2026 bonus in Vietnam was VND 8.69 million per worker, up 13% on 2025, according to the Ministry of Home Affairs.
• The tax-free cash meal allowance is VND 1,200,000 a month from 1 July 2026, replacing the old VND 730,000 figure.
• Employees in Vietnam get 12 paid public holidays from 1 July 2026, and foreign employees 14, after 24 November became Vietnamese Culture Day.
• Through Nhan Kiet's EOR, a 13th-month salary adds 5.6% to 7.1% to the year's invoice at gross salaries from VND 10 million to VND 100 million, because it carries no statutory contributions.

Is 13th-month pay mandatory in Vietnam?

No — a 13th-month salary is not mandatory in Vietnam. No Vietnamese law requires a private employer to pay a 13th-month salary or a Tết bonus.

Article 104 of the Labour Code defines a bonus as money, assets or other forms of reward that the employer gives on the basis of production and business results and the degree to which the employee has completed their work. The same article leaves the bonus regulation to the employer, who must publish it at the workplace after consulting the grassroots employee representative organisation, where one exists. Consulting is not the same as agreeing: the decision stays with the employer.

The term "13th-month salary" itself does not appear in the Labour Code. It is a market convention, not a legal category. Legally it is a bonus like any other.

When does a bonus become something you must pay?

A bonus becomes enforceable once it is committed in a binding document with a defined amount or a defined way of calculating it. There are three such documents:

• The labour contract. Article 21 of the Labour Code sets out what a contract contains, including the salary, its allowances and other additional payments. If the contract says the employee receives a 13th-month salary, the employee has a claim to it.
• A collective bargaining agreement, where one has been signed at the workplace.
• The employer's bonus regulation, once published under Article 104.

A bonus described only as discretionary, with no amount and no formula, creates no entitlement. That is a drafting choice worth making deliberately. If you intend to pay a 13th-month salary every year and want candidates to count on it, write it in. If you want to keep the decision open each year, say that it depends on business results and individual performance, and do not state a fixed amount.

If an employee leaves before Tết, is the 13th-month salary still owed?

It depends on the document that creates the entitlement, because the law creates none. A 13th-month salary is owed on the terms written into the labour contract, the collective bargaining agreement or the bonus regulation under Article 104. Read that document for two things:

• The qualifying condition. If it says the payment goes only to employees still employed on the payment date, someone who has already left has no claim. If it is expressed as an amount earned across the year, a leaver has a claim to the part earned before leaving.
• Pro-rating. Where the bonus is pro-rated by time worked, an employee who leaves partway through the year is normally owed the months-worked share, on the same basis used for someone who joined partway through.

A discretionary bonus with no stated amount or formula creates no claim either way, whether the employee stays or leaves. The safe practice, and the one we help clients set, is to state in the bonus regulation exactly who qualifies and how a mid-year joiner or leaver is treated, so the answer is settled before anyone asks.

Can an employer cut a bonus to punish an employee?

Two different things are often confused here.

• A committed bonus cannot be docked as a punishment. Article 127(2) of the Labour Code forbids fines and wage deductions in place of labour discipline. The only disciplinary measures allowed are those in Article 124: a reprimand, deferral of a pay rise for up to six months, removal from a position, or dismissal. If a 13th-month salary is a committed entitlement, taking it away to penalise misconduct is a prohibited deduction.
• A discretionary bonus can reflect performance. Article 104 defines a bonus by reference to business results and how well the employee completed their work. Where the bonus regulation genuinely ties the amount to individual performance, a lower or zero bonus for poor performance is the regulation working as written, not a fine.

The line is whether the reduction is a penalty for a disciplinary breach, which is prohibited, or the ordinary operation of a performance-based bonus, which is allowed. It is another reason to write the bonus regulation around performance criteria rather than a flat guaranteed sum.

What is the difference between 13th-month pay and a Tết bonus?

13th-month pay and a Tết bonus are often paid together and often confused, but they are different things: a 13th-month salary is normally a fixed amount, while a Tết bonus is variable and depends on company and individual performance.

• 13th-month pay is normally a fixed amount, typically one month's salary, paid at year end or before Tết.
• A Tết bonus is normally variable. It depends on how the business performed and how the individual performed, and it can be larger or smaller than a month's pay, or nothing.

Many employers treat the 13th month as the floor and add a performance element on top. For budgeting, keep them as two separate lines: one you have probably committed to, one you decide each year.

How is 13th-month pay usually calculated?

There is no statutory formula, because there is no statutory 13th-month pay. The common market practice is:

• One month's salary for an employee who has worked the full calendar year.
• Pro-rated for anyone who joined during the year: months worked divided by 12, multiplied by the monthly salary.
• A worked example. An employee who joins on 1 April and works nine months of the calendar year on a salary of VND 20,000,000 receives 9 divided by 12, times VND 20,000,000, which is VND 15,000,000.

Whether "salary" means the base salary only or base salary plus fixed allowances is up to you. Define it in the contract or the bonus regulation; the two readings can differ by a meaningful amount for staff with large allowances.

Do probationary and part-time staff get the bonus?

Neither group has a statutory right to a bonus, for the same reason no one does: a bonus is whatever the contract or regulation provides.

• Probationary staff. A probationer can be included in the bonus regulation, but nothing requires it, and some employers count the 13th month only from the start of the official labour contract. Whatever you decide, write it into the regulation.
• Part-time staff. Article 32(3) of the Labour Code entitles part-time employees to be paid and to equal treatment in rights and obligations with full-time employees, without discrimination. Where full-time staff receive a 13th-month salary, a part-time employee in a comparable role should receive it too, normally scaled to the hours worked.

How big are Tết bonuses in Vietnam in 2026?

The average Tết bonus in Vietnam for Lunar New Year 2026 was about VND 8.69 million per worker, up 13% on 2025, according to the Wage and Social Insurance Department of the Ministry of Home Affairs, based on reports from more than 50,000 enterprises covering over 4.2 million workers — figures the government collects from employers each year.

As reported by the Government newspaper, the averages by type of enterprise were:

Ho Chi Minh City runs higher. The city's Department of Home Affairs reported an average planned Tết 2026 bonus of about VND 12.02 million per person, up 6.8%, from 3,802 enterprises employing more than 694,000 workers, with the highest individual bonus of VND 1.841 billion at a foreign-invested company.

These are averages across entire workforces. For a professional hire through an EOR, one month's salary is the more useful planning figure.

Does 13th-month pay count towards social insurance in Vietnam?

No — 13th-month pay does not count towards social insurance in Vietnam. A 13th-month salary, a Tết bonus or a performance bonus carries no compulsory social insurance, health insurance or unemployment insurance contribution — neither the employer's share nor the employee's — and no 2% trade-union levy.

The reason is the definition of the contribution base. Article 31(1)(b) of the Law on Social Insurance 2024 (No. 41/2024/QH15, in force since 1 July 2025) sets it as the monthly salary made up of the salary for the job or title, salary allowances, and other additional amounts agreed to be paid regularly and stably in each pay period. Article 7(1) of Decree 158/2025/ND-CP then excludes allowances and additional amounts that depend on or fluctuate with productivity, work process or the quality of the employee's performance. A 13th-month salary or Tết bonus is the textbook example of such a performance-linked amount, so it is excluded from the social insurance base.

Article 3(5) of Circular 10/2020/TT-BLDTBXH, which governs what a labour contract contains, also lists bonuses under Article 104 among the benefits recorded as separate items in the contract, outside the salary.

This matters for budgeting, and it is a common mistake in cost estimates: statutory contributions add nothing to a bonus — budget the bonus, not the bonus plus 23.5%. The employer's statutory contributions are calculated on the regular monthly salary only, and they do not change in the month a bonus is paid.

How is a bonus taxed for the employee?

A bonus is taxable employment income. Article 8(2)(i) of Decree 253/2026/ND-CP, which guides the Personal Income Tax Law 2025 (No. 109/2025/QH15), lists monetary and non-monetary bonuses among income from salaries and wages. There is no tax-free threshold for a bonus paid by an employer.

Tax is withheld from the bonus in the month it is paid, using the monthly progressive table. A large bonus paid in a single month can push that month's withholding into a higher bracket than the employee's annual income justifies. The annual tax finalisation reconciles the whole year's income against the annual brackets, so the excess is recovered or offset. For the brackets and deductions, see our guide to Vietnam personal income tax in 2026.

A worked example: tax withheld on a 13th-month salary

Take an employee on a gross salary of VND 30,000,000 a month, with no dependants, on a gross contract, paid a 13th-month salary of VND 30,000,000 in the month before Tết. The employee's own insurance of 10.5% is taken on the regular salary only, VND 3,150,000, and the personal deduction is VND 15,500,000.

• A normal month. Taxable income is VND 30,000,000 minus 3,150,000 minus 15,500,000, which is VND 11,350,000, and the tax withheld is VND 635,000.
• The bonus month. Salary plus bonus is VND 60,000,000; insurance is still VND 3,150,000, so taxable income is VND 41,350,000 and the tax withheld rises to VND 4,770,000. The bonus accounts for VND 4,135,000 of that month's withholding, about 13.8% of the bonus.
• After the annual finalisation. Across the year the bonus adds VND 3,000,000 of tax, 10% of the bonus. The VND 1,135,000 over-withheld in the bonus month is refunded or offset at finalisation.

The figures use the 2026 five-bracket table and the personal deduction; they show the pattern rather than any one employee's result. Withholding spikes in the month a bonus is paid, then evens out over the year.

Two points for a foreign employer:

• On a gross-salary contract, the tax on the bonus is the employee's cost, deducted from what they receive. It does not add to your invoice.
• On a net-salary contract, where you have promised a take-home figure, the tax becomes your cost, and on a bonus it is taxed at the employee's marginal rate for that month. If you offer net salaries, budget the bonus grossed up, not at face value.

Is a 13th-month salary or Tết bonus deductible for corporate income tax?

Yes, if it is documented. Under Decree 320/2025/ND-CP, which guides the Corporate Income Tax Law 2025 (No. 67/2025/QH15) and has been in force since 15 December 2025, salaries and bonuses are not deductible unless the entitlement conditions and the level of entitlement are set out in the labour contract, a collective bargaining agreement, the company's financial regulation or its bonus regulation. An undocumented bonus is a cost the employer pays without a tax deduction.

This is the drafting decision described above, seen from the tax side: the wording that makes a 13th-month salary deductible also tends to make it an entitlement. If you want the deduction without a fixed promise, write the entitlement conditions and the calculation method, tied to results and performance, rather than a guaranteed amount.

Through an EOR, the bonus is paid by Nhan Kiet as the legal employer, under the contract and bonus terms we set up with you, and it reaches you as part of the service invoice.

What does a 13th-month salary cost through an EOR?

With Nhan Kiet, a bonus paid through payroll is added to the employee's gross salary for the month it is paid. The 8% service fee is then calculated on that combined gross. The fee's usual floor of VND 2,600,000 and cap of VND 5,200,000 still apply for that month. There are no contributions on the bonus, as set out above. VAT of 8% applies to the whole invoice, so it applies to the bonus too.

The table below assumes a Vietnamese national in Region I (the highest minimum-wage region, which includes the main urban areas of Hanoi and Ho Chi Minh City), a 13th-month salary equal to one month's gross salary, paid together with that month's salary, on pay periods from 1 July 2026.

Through Nhan Kiet's EOR, a 13th-month salary equal to one month's pay adds between 108.0% and 115.9% of the bonus amount to that month's invoice, and between 5.6% and 7.1% to the year's total invoice. That is less than the 8.3% the bonus adds to annual gross salary, because the bonus carries no statutory contributions.

The annual figure compares twelve regular monthly invoices with the same twelve plus the bonus. The regular monthly invoices behind it — VND 16,146,000 at a gross of 10 million, VND 29,484,000 at 20 million, VND 42,822,000 at 30 million, VND 71,010,000 at 50 million and VND 126,991,800 at 100 million — are broken down line by line in our EOR pricing article.

Why does a bonus sometimes add no service fee at all?

A bonus adds no service fee in the month it is paid when the floor or the cap on Nhan Kiet's 8% service fee already absorbs it.

The fee is 8% of gross, but never less than VND 2,600,000 and never more than VND 5,200,000 a month. The floor stops applying at a gross of VND 32,500,000; the cap starts at VND 65,000,000. So:

• If salary plus bonus stays below VND 32,500,000, the fee for that month is still the floor, exactly as in a normal month. The bonus adds no fee.
• If the salary alone is VND 65,000,000 or more, the fee is already at the cap. The bonus adds no fee.
• In between, the bonus raises the fee for that one month, up to the cap.

Take a Tết bonus at the national FDI average of VND 9,210,000. For an employee on VND 20,000,000, salary plus bonus is VND 29,210,000, still under the floor threshold, so the fee stays at VND 2,600,000 and the bonus adds VND 9,946,800 to the invoice, which is simply the bonus plus 8% VAT. For an employee on VND 40,000,000 the fee rises for that month from VND 3,200,000 to VND 3,936,800, and the bonus adds VND 10,742,544. For an employee on VND 70,000,000 the fee is already capped, and the bonus again adds VND 9,946,800.

Which allowances count towards social insurance?

The label on an allowance does not decide how it is treated. What decides it is how the allowance is written into the contract and how it is paid.

The trap is in that condition: recorded as separate items. A "phone allowance" or "lunch allowance" written into the salary structure as a fixed monthly amount, paid with the salary, looks exactly like the "other additional amounts paid regularly" that Decree 158/2025 includes in the base. A social insurance inspection can treat it that way and collect the contributions retrospectively. Support items stay outside the base when they are recorded as separate benefit items, not as part of the salary package.

The ceiling on the base also limits how much any of this matters for senior staff: the social and health insurance base stops at VND 50,600,000 a month from 1 July 2026 under Decree 161/2026/ND-CP. How the caps work is explained in our article on why senior hires cost less per dollar.

Which allowances and benefits are free of personal income tax in 2026?

Social insurance and personal income tax are separate systems with separate rules. An item can be outside the insurance base and still fully taxable, and the reverse. From 1 July 2026 the tax treatment is set by Article 8 of Decree 253/2026/ND-CP.

What is the tax-exempt meal allowance in Vietnam in 2026?

The tax-free cash meal (mid-shift) allowance in Vietnam is VND 1,200,000 a month from 1 July 2026, under Article 8(2)(g) of Decree 253/2026/ND-CP. Anything above that is taxable, and a meal the employer provides in kind is tax-free with no cap. The old VND 730,000 ceiling that many pages still quote is out of date.

Two of these rows are worth acting on. Private health insurance is not taxable to the employee, which makes it one of the more efficient benefits to offer. And a meal provided in kind is not taxable at any value, whereas cash above VND 1,200,000 is.

Which extra benefits apply to foreign employees?

Several tax-free benefits apply specifically to foreign nationals working in Vietnam, all under Decree 253/2026/ND-CP:

• One return flight home a year, paid or reimbursed by the employer, is not taxable (Art. 8(4)(e)).
• School fees for the employee's children studying in Vietnam, from preschool to upper secondary, paid by the employer, are not taxable (Art. 8(4)(g)).
• A one-off relocation allowance for a foreigner coming to live in Vietnam is not taxable, at the amount set in the assignment decision, contract or company regulations (Art. 8(3)(l)).

Foreign employees also get two extra paid public holidays a year, one traditional New Year holiday and the National Day of their own country, under Article 112(2) of the Labour Code.

On the cost side, foreign nationals are outside unemployment insurance under the Law on Employment 2025 (No. 74/2025/QH15), which lowers the employer's contribution rate to 22.5%, but it also means severance is calculated on the whole period of service, as our EOR pricing article explains. Work permits and social insurance for foreign staff are covered in our guide to foreign workers in Vietnam.

How many paid public holidays are there in Vietnam in 2026?

From 1 July 2026, employees in Vietnam are entitled to 12 paid public holidays a year, and foreign employees to 14.

Eleven come from Article 112(1) of the Labour Code:

• New Year's Day: 1 day (1 January)
• Lunar New Year (Tết): 5 days
• Reunification Day: 1 day (30 April)
• International Labour Day: 1 day (1 May)
• National Day: 2 days (2 September and one adjacent day)
• Hung Kings' Commemoration Day: 1 day (10th day of the 3rd lunar month)

The twelfth is new. Article 2(1) of Resolution 28/2026/QH16 of the National Assembly, on the development of Vietnamese culture, makes 24 November Vietnamese Culture Day, with employees entitled to the day off on full pay. The resolution took effect on 1 July 2026, so 24 November 2026, a Tuesday, is the first occurrence. Many English-language guides still say eleven.

The Prime Minister fixes the exact Tết and National Day dates each year under Article 112(3). An employee who works on a public holiday is paid at least 300% of the normal rate, on top of the holiday pay itself for daily-paid staff, under Article 98.

How much paid leave must an employer give?

Beyond public holidays, the Labour Code sets three kinds of paid leave:

• Annual leave (Article 113): 12 working days a year after 12 months' service in normal conditions; 14 days for minors, employees with disabilities and those in heavy, toxic or dangerous work; 16 days for especially heavy, toxic or dangerous work. Employees with less than 12 months' service accrue it pro rata.
• Seniority leave (Article 114): one extra day for every five years with the same employer.
• Personal leave on full pay (Article 115): 3 days for the employee's own marriage, 1 day for a child's marriage, and 3 days on the death of a parent, parent-in-law, spouse or child.

For a monthly-salaried employee, paid leave is already inside the salary, so it is not an extra line on an invoice. It becomes cash in two situations: untaken annual leave must be paid out when the employment ends (Article 113(3)), and work on a public holiday or paid leave day is paid at 300%.

Who pays for sick leave and maternity leave?

Vietnam's social insurance fund pays for sick leave and maternity leave, not the employer. Sickness and maternity benefits under the Law on Social Insurance 2024 — including six months of maternity leave — are paid from the fund that the employer's monthly contributions finance. The employer's cost is the contribution it already pays each month.

Topping those benefits up to full salary is something some employers choose to do. It is not required.

What other statutory costs sit alongside pay?

• An annual health check for every employee, and every six months for those in heavy, toxic or dangerous work, minors, employees with disabilities and older employees, paid by the employer under Article 21 of the Law on Occupational Safety and Hygiene (No. 84/2015/QH13).
• In-kind nourishment for employees working with hazardous or dangerous factors above hygiene limits, under Article 24 of the same law and Circular 24/2022/TT-BLDTBXH. It must be given in kind during the shift and cannot be paid as cash.
• The 2% trade-union levy on the social insurance salary fund, under the Trade Union Law 2024, even where no union exists. It is already inside the 23.5% employer rate; details in our note on trade union funding.
• Overtime premiums of at least 150% on working days, 200% on weekly rest days and 300% on public holidays, plus 30% for night work (Article 98).
• Severance and job-loss allowances where they apply (Articles 46 and 47), calculated under Article 8 of Decree 145/2020/ND-CP.

There is no general legal obligation to provide lunch or a meal allowance. Outside the in-kind nourishment rule for hazardous work, meals are customary.

Which benefits are customary but not required?

These are the benefits a candidate in Vietnam is likely to expect, even though no law requires them:

• A 13th-month salary, usually one month's pay, pro-rated in the first year.
• A Tết bonus on top, tied to company and individual results.
• Lunch, either as a canteen meal in factories or as a cash allowance in offices.
• Private health insurance, particularly at foreign-invested companies and for professional roles.
• Gifts or cash at Tết, Mid-Autumn Festival, International Women's Day (8 March) and Vietnamese Women's Day (20 October) — taxable to the employee, as above.
• An annual company trip.
• Topping up sickness or maternity pay to full salary.

Leaving these out is lawful. It also makes an offer harder to accept, and the 13th month in particular is so widespread that a candidate may read its absence as a pay cut.

Do leased workers have to receive the same bonuses as the client's own staff?

Not automatically. A client's discretionary year-end or Tết bonus is a bonus under Article 104, legally distinct from a wage, so it is not automatically owed to leased workers; the pay-parity rules still matter, though. The question arises for EOR arrangements that run through labour sub-leasing. Article 56(4) of the Labour Code obliges the sub-leasing company to pay the leased worker wages no lower than those of the client's own employees with the same qualifications doing the same work or work of equal value, and Article 58(3) gives the worker the matching right. Article 57(2) separately forbids the client from discriminating against leased workers in working conditions.

The text of those articles speaks of wages, not bonuses. But where the client's comparable staff receive a 13th-month salary as a fixed, expected part of their pay, leaving leased workers out invites exactly the comparison those articles are written for. The safe course, and the one we recommend, is to align.

How does an EOR handle bonuses and allowances in practice?

Through Nhan Kiet, the mechanics are straightforward:

• You decide the bonus; we pay it through payroll in the month you choose, with personal income tax withheld.
• It appears on that month's invoice as part of gross salary, with the service fee and VAT applied as set out above. No contributions are added.
• Allowances are set up in the contract in the way that matches how you intend them to work — inside the salary structure, or as separate benefit items — so that their insurance and tax treatment is settled before the first payroll, not argued about at an inspection.
• Other benefits, such as private health insurance or a relocation allowance for a foreign hire, can be added to the monthly invoice. We quote them separately.

If you want a 13th-month salary to be a firm promise, we write it into the labour contract. If you want to keep it discretionary, we word it that way.

A budgeting checklist for benefits and bonuses

• Decide whether the 13th month is a promise or a decision, and draft the contract to match.
• Budget a bonus at the bonus plus the service fee effect plus 8% VAT — not plus 23.5% contributions.
• If you offer net salaries, budget bonuses grossed up for tax.
• Keep support allowances as separate benefit items if you do not intend them to be part of the insurance base.
• Pay meals in kind, or keep cash meal allowances within VND 1,200,000 a month.
• Count 12 paid public holidays from July 2026, and 14 for foreign employees.
• Budget untaken annual leave as a cash cost on exit.
• For foreign hires, plan the tax-free benefits (home flight, school fees, relocation) and full-tenure severance from the start.
• Write the entitlement conditions and level of any bonus into the contract or bonus regulation, so it is deductible for corporate income tax.

Legal references

• Labour Code 2019, No. 45/2019/QH14: Articles 21, 32, 46, 47, 56, 57, 58, 98, 104, 112, 113, 114, 115, 124 and 127
• Law on Social Insurance 2024, No. 41/2024/QH15, in force from 1 July 2025: Article 31
• Decree 158/2025/ND-CP on compulsory social insurance: Article 7
• Circular 10/2020/TT-BLDTBXH on the contents of labour contracts: Article 3(5)
• Personal Income Tax Law 2025, No. 109/2025/QH15, and Decree 253/2026/ND-CP, in force from 1 July 2026: Article 8
• Corporate Income Tax Law 2025, No. 67/2025/QH15, and Decree 320/2025/ND-CP: deductibility of salaries and bonuses
• Decree 161/2026/ND-CP: reference level VND 2,530,000 and contribution cap VND 50,600,000 from 1 July 2026
• Resolution 28/2026/QH16 on the development of Vietnamese culture: Article 2(1), Vietnamese Culture Day on 24 November
• Law on Occupational Safety and Hygiene, No. 84/2015/QH13: Articles 21 and 24; Circular 24/2022/TT-BLDTBXH
• Trade Union Law 2024, No. 50/2024/QH15; Law on Employment 2025, No. 74/2025/QH15; Decree 145/2020/ND-CP: Article 8

Nhan Kiet has run payroll and employment in Vietnam since April 2009, manages more than 40,000 workers for over 500 client companies across 34 provinces, and holds labour sub-leasing licence No. 15/2019/SHCM. You can model the monthly employer cost at any salary with our free Vietnam salary calculator, and the full service is described on the EOR Vietnam page.

The rules and figures in this article reflect Vietnamese law in force in September 2026. They are general guidance, not legal or tax advice for a specific case. The law changes and we update this article when it does, so confirm the treatment for your own situation before relying on it.

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