Insights
Decree 393/2026/ND-CP: Vietnam work permit rules vs Decree 219
By Nguyễn Quốc Trung — Deputy General Director · Updated
Decree 393/2026/NĐ-CP is Vietnam's new decree on foreign workers: the Government signed it on 20 October 2026, it takes effect on 5 December 2026, and it fully replaces Decree 219/2025/NĐ-CP. This guide summarises all 37 articles and 4 appendices, compares every change with Decree 219/2025 article by article, and links to the official PDF of the decree below.
Decree 393/2026/NĐ-CP at a glance:
- Number 393/2026/NĐ-CP, signed 20 October 2026 by Deputy Prime Minister Phạm Thị Thanh Trà on behalf of the Prime Minister, on the proposal of the Minister of Home Affairs.
- In force from 5 December 2026; Decree 219/2025/NĐ-CP ceases to be effective on the same day (Article 36(1)–(2)).
- Work permits and exemption certificates issued under Decree 219/2025 or Decree 152/2020 (as amended by Decree 70/2023) stay valid until they expire (Article 35(1)).
- Experts: new routes for 5 years of experience without a degree, an excellent-grade degree from a world top-500 university, and a strategic-technology degree with no experience requirement (Article 4(3)).
- Executive directors heading a function need 2 years of experience instead of 3 (Article 4(2)(b)).
- Intra-company transfers: technical workers are dropped, and an exemption certificate can now run up to 3 years (Article 3(1), Article 11(3)).
- Work permit exemptions rise from 15 to 18 cases, adding special visa-exemption card holders, strategic-technology experts and AI talent (Article 8).
- Work permit extensions: file up to 90 days early, decided in 5 working days, with no health certificate or criminal record (Articles 28–29).
- Employers must not sub-lease foreign workers and must report twice a year, before 5 June and 5 December (Article 37(6)).
- Foreign nationals must be employed by the business they actually work for: not through an EOR, but under a PEO (Article 37(6)(b)).
Download: Decree 393/2026/NĐ-CP, official PDF with digital signature (Vietnamese, 60 pages, 25.8 MB)
What is Decree 393/2026/NĐ-CP and when does it take effect?
Decree 393/2026/NĐ-CP regulates foreign workers working in Vietnam; it was issued on 20 October 2026 and takes effect on 5 December 2026 under Article 36(1). It is based on the Law on Government Organisation No. 63/2025/QH15 and the Labour Code No. 45/2019/QH14, runs to 5 chapters, 37 articles and 4 appendices, and was signed by Deputy Prime Minister Phạm Thị Thanh Trà on behalf of the Government.
Its scope (Article 1) covers the conditions and procedures to issue, re-issue, extend and revoke work permits and certificates of exemption from a work permit under Article 157 of the Labour Code, and foreign workers who are not subject to a work permit under Article 154(1), (2) and (9) of the Labour Code.
| Item | Detail |
|---|---|
| Number | 393/2026/NĐ-CP |
| Issued | 20 October 2026 |
| In force | 5 December 2026 (Article 36(1)) |
| Issuer | The Government, on the proposal of the Minister of Home Affairs |
| Signed by | Deputy Prime Minister Phạm Thị Thanh Trà (for the Prime Minister) |
| Replaces | Decree 219/2025/NĐ-CP of 7 August 2025 (Article 36(2)) |
| Structure | 5 chapters, 37 articles, Appendix I (4 forms), II, III, IV |
Where can I download the Decree 393/2026/NĐ-CP PDF?
You can download the full 60-page Vietnamese PDF of Decree 393/2026/NĐ-CP, digitally signed by the Government Office, at payrollservice.vn/van-ban/nghi-dinh-393-2026-nd-cp.pdf. It contains the 37 articles (pages 1–32), Appendix I with Forms 01 to 04, Appendix II listing the 11 WTO service sectors, Appendix III with expert criteria for culture, arts and sport, and Appendix IV with the foreign-worker report template. The file is a scan, so use the English summary in this guide when you need text.
What does Decree 393 replace?
Decree 393/2026/NĐ-CP replaces Decree 219/2025/NĐ-CP of 7 August 2025 from 5 December 2026 (Article 36(2)). On the same day, clauses 1 and 2 of Part IV, Section 1.2, Appendix I.2 to Resolution 24/2026/NQ-CP of 29 April 2026 — the provisions that had simplified the extension dossiers for exemption certificates and work permits — also lapse (Article 36(3)), because Decree 393 builds the simplification directly into Articles 16 and 28.
The line of decrees is: Decree 152/2020/NĐ-CP, amended by Decree 70/2023/NĐ-CP, was replaced by Decree 219/2025/NĐ-CP from 7 August 2025; Decree 219/2025 is in turn replaced by Decree 393/2026/NĐ-CP from 5 December 2026. Until the end of 4 December 2026, applications are still filed under Decree 219/2025.
How is Decree 393 different from Decree 219?
Decree 393/2026 keeps the framework of Decree 219/2025 — provincial People's Committees issue permits, one combined dossier, permits of up to 2 years extendable once — but widens the expert and executive-director criteria, adds 3 exemption cases, speeds up extensions, converts deadlines into working days and adds reporting duties for employers. The table compares 27 points, with the article reference in each decree.
| # | Topic | Decree 219/2025/NĐ-CP | Decree 393/2026/NĐ-CP |
|---|---|---|---|
| 1 | Effective period | 7 Aug 2025 – 4 Dec 2026 (Art. 35(1)) | From 5 Dec 2026 (Art. 36(1)) |
| 2 | Definitions | No separate article | Art. 3 defines intra-company transfer, commercial presence, volunteer, contractual service supplier, short-term work, secondment, service seller |
| 3 | Forms of work | 12 forms, Art. 2(1)(a)–(m) | 13 forms, adding (n) "not subject to a work permit" (Art. 2(1)) |
| 4 | Executive director heading a function | At least 3 years' experience (Art. 3(2)(b)) | At least 2 years' experience (Art. 4(2)(b)) |
| 5 | Expert with a degree | Bachelor's + 2 years' experience (Art. 3(3)(a)) | Unchanged (Art. 4(3)(a)) |
| 6 | Expert in priority fields | Bachelor's in finance, science, technology, innovation, digital transformation or priority fields + 1 year (Art. 3(3)(b)) | Bachelor's in a major on the Strategic Technology List, no experience required (Art. 4(3)(b)) |
| 7 | Expert from a top-500 university | Not available | Excellent-grade bachelor's or higher in science and technology from a world top-500 university + 1 year (Art. 4(3)(c)) |
| 8 | Expert without a degree | Not available | At least 5 years of relevant experience (Art. 4(3)(e)) |
| 9 | Culture, arts and sport experts | Per guidance of the Minister of Culture, Sports and Tourism (Art. 19(3)(c)) | Criteria written into Appendix III, 14 categories (Art. 4(3)(d)) |
| 10 | Technical worker | 1 year of training + 2 years' experience, or 3 years' experience (Art. 3(4)) | Unchanged (Art. 4(4)) |
| 11 | Intra-company transfer | Managers, executive directors, experts, technical workers (Art. 7(13)(b)) | Managers, executive directors, experts only (Art. 3(1); Art. 35(3)) |
| 12 | ICT exemption certificate term | Up to 2 years (Art. 10) | Up to 3 years (Art. 11(3)) |
| 13 | Short-term work | Under 90 days a year (Art. 7(13)(a)) | Cumulative 90 days a year for one or more employers; paid employment requires a work permit (Art. 3(5); Art. 8(13)(a)) |
| 14 | Number of exemption cases | 15 clauses (Art. 7) | 18 clauses (Art. 8) |
| 15 | Education | Confirmation by the Ministry of Education and Training (Art. 7(14)) | 5 listed cases: international programmes, joint training, STEM/finance/economics/business master's, PhDs, professors and associate professors (Art. 8(14)) |
| 16 | Filing a new application | Within 60 days and at least 10 days before the start date (Art. 9(1); Art. 22(1)) | At least 10 working days and no more than 60 days before the start date (Art. 10(1); Art. 23(1)) |
| 17 | Where to file | Public Administrative Service Centre; online under Art. 6 | Public Administrative Service Centre or online on the National Public Service Portal, stated in each procedure (Art. 10(1), 23(1)) |
| 18 | Criminal record | Certificate no older than 6 months, or a linked request via the portal (Art. 18(4); Art. 6(3)) | No certificate needed for online filing if the data can be retrieved from the judicial-record database (Art. 7; Art. 19(4)) |
| 19 | Passport | Valid passport; foreign documents legalised (Art. 5) | Copy of the bio page; passports are carved out of consular legalisation (Art. 6(1); Art. 19(3)) |
| 20 | Advertising the job to Vietnamese workers | At least 5 days before filing (Form 03) | At least 5 working days, named channels, exemption for a general director or director named on the business registration (Form 03, Appendix I) |
| 21 | Filing an extension | 10 to 45 days before expiry (Art. 16(1), 28(1)) | 10 working days to 90 days before expiry (Art. 17, 29) |
| 22 | Work permit extension decision | 10 working days (Art. 28(3)) | 5 working days (Art. 29) |
| 23 | Extension dossier | Included a health certificate (Art. 27(2), before Resolution 24/2026 simplified it) | No health certificate or criminal record (Art. 28) |
| 24 | Work permit re-issue | Loss, damage; change of name, nationality, passport, employer name (Art. 23) | Adds a change of head-office, branch, representative-office or business-location address (Art. 24(3)) |
| 25 | Returning an expired permit | Within 15 days (Art. 31(1)) | Within 10 working days (Art. 32(1)) |
| 26 | Employer periodic reports | Not required | Before 5 June and 5 December each year, Appendix IV (Art. 37(6)(đ)) |
| 27 | Sub-leasing foreign workers | No specific ban | Employers must not sub-lease foreign workers (Art. 37(6)(b)) |
Who qualifies as an expert under Decree 393?
Under Article 4(3) of Decree 393/2026, a foreign worker is an expert if they meet any one of 6 tests, and the biggest change is point (e): at least 5 years of experience relevant to the role, with no university degree required. This opens a route for master technicians, hands-on engineers and production managers with long careers but no degree — people who previously could only apply as technical workers.
| Point | Expert test (Art. 4(3)) | Evidence (Art. 20(3)) |
|---|---|---|
| a | Bachelor's or equivalent + at least 2 years of relevant experience | Degree + experience letter from the overseas employer |
| b | Bachelor's or higher in a major on the Strategic Technology List or Strategic Technology Products List issued by the Prime Minister, or under a Government cooperation agreement — no experience required | Degree |
| c | Excellent-grade bachelor's or higher in science and technology from a world top-500 university by QS, THE, Shanghai Ranking or U.S. News & World Report (published within the last 3 years) + at least 1 year of experience | Excellent-grade degree + experience letter |
| d | Culture, arts or sport expert meeting Appendix III | Documents under Appendix III |
| đ | Teaching, research or academic-exchange expert at an education institution under education law | Letter from the institution confirming the professional requirements |
| e | At least 5 years of relevant experience, no degree needed | Experience letter |
Anyone who has already worked in Vietnam may prove years of experience with a previously issued work permit, exemption certificate or data held in the foreign-worker database (Article 20(5)). Pilots, cabin crew, aircraft-maintenance engineers and seafarers still use their licences and certificates (Article 20(3)(g)).
How much experience do executive directors and technical workers need?
Under Decree 393/2026, an executive director who heads and directly runs a function needs at least 2 years of relevant experience (Article 4(2)(b)), down from 3 years under Decree 219/2025; the head of a branch, representative office or business location still needs no minimum experience (point a). Technical workers keep the same two routes: at least 1 year of training plus 2 years of experience, or at least 3 years of relevant experience (Article 4(4)).
A manager is still an enterprise manager under Article 4(24) of the Law on Enterprises, or the head or deputy head of an agency or organisation (Article 4(1)), proven by the company charter or an appointment or assignment decision (Article 20(1)).
| Position | Decree 219/2025 | Decree 393/2026 |
|---|---|---|
| Manager | Art. 3(1), no experience test | Art. 4(1), unchanged |
| Executive director heading a branch or representative office | No experience test | Unchanged |
| Executive director heading a function | 3 years' experience | 2 years' experience |
| Expert | 2 routes (a, b) | 6 routes (a–e) |
| Technical worker | 1 year of training + 2 years, or 3 years' experience | Unchanged |
How do intra-company transfers change under Decree 393?
Under Article 3(1) of Decree 393/2026, an intra-company transfer now covers only managers, executive directors and experts who have been employed by the foreign enterprise for at least 12 consecutive months and are temporarily moved to its commercial presence in Vietnam — technical workers no longer qualify. Commercial presence now also includes investment projects of foreign investors, alongside foreign-invested companies, branches, representative offices and BCC operating offices (Article 3(2)).
- Transfers within the 11 WTO service sectors (Appendix II) need an exemption certificate instead of a work permit (Article 8(13)(b)), and the certificate can now run up to 3 years (Article 11(3)) instead of 2.
- Outside those 11 sectors, the transferee still needs a work permit as an intra-company transfer, with the assignment letter and proof of 12 consecutive months of prior employment (Article 19(6)(a)).
- Technical-worker transferees holding papers under Decree 219/2025 keep them until expiry; to be re-issued or extended they must move to the expert position and meet the 5-year experience test in Article 4(3)(e) (Article 35(3)).
Which 11 service sectors does Appendix II cover?
Appendix II of Decree 393/2026 lists the 11 service sectors in Vietnam's Schedule of Specific Commitments in Services to the World Trade Organization, which determine whether an intra-company transferee is exempt from a work permit. The original decree breaks each sector down to Central Product Classification (CPC) codes.
- Business services (professional, computer, research and development, rental, other business services).
- Communication services (courier, telecommunications, audiovisual).
- Construction and related engineering services.
- Distribution services (commission agents, wholesale, retail, franchising).
- Educational services.
- Environmental services.
- Financial services (insurance, banking, securities).
- Health and social services.
- Tourism and travel-related services.
- Recreational, cultural and sporting services.
- Transport services.
Who is exempt from a work permit under Decree 393?
Article 8 of Decree 393/2026 lists 18 cases in which a foreign worker is not subject to a work permit, up from 15 cases in Article 7 of Decree 219/2025. Being exempt does not mean working freely: most cases still need a certificate of exemption from a work permit, and some only need a notification filed at least 3 working days in advance.
| Art. 8 clause | Case | Procedure | Versus Decree 219 |
|---|---|---|---|
| 1 | Labour Code Art. 154(3)–(8) | Certificate; Art. 154(4), (5), (6), (8) and an already-confirmed (3) only notify | Kept |
| 2 | Owner or capital contributor of VND 3 billion or more in a limited liability company | Notification | Kept |
| 3 | Chair or board member contributing VND 3 billion or more in a joint-stock company | Notification | Kept |
| 4 | Consultants and staff of ODA, non-refundable aid and concessional-loan programmes | Certificate | Widened to non-refundable aid and concessional loans |
| 5 | Journalists confirmed by the Ministry of Foreign Affairs | Notification | Kept |
| 6 | Sent to teach or manage at schools set up at the request of foreign missions or intergovernmental bodies | Certificate | Kept |
| 7 | Students with an internship agreement or job invitation; trainees on Vietnamese ships | Certificate | Kept |
| 8 | Family members of foreign mission staff | Notification | Kept |
| 9 | Official-passport holders working for state or political bodies | Certificate | Kept |
| 10 | Person responsible for setting up a commercial presence | Notification | Kept |
| 11 | Volunteers | Certificate | Kept |
| 12 | Implementing international agreements signed by central or provincial bodies | Certificate | Kept |
| 13a | Short-term work, cumulative 90 days a year | Notification | Changed: paid work needs a permit |
| 13b | Intra-company transfer in the 11 WTO sectors | Certificate, up to 3 years | Changed: technical workers removed |
| 14 | Teaching or research at education institutions (5 cases a–đ) | Certificate; PhDs, professors and associate professors only notify | Changed: Ministry confirmation removed |
| 15 | Confirmed by a ministry, ministerial-level agency or provincial People's Committee | Certificate | Field restriction removed from the clause |
| 16 | Holders of a special visa-exemption card under Decree 221/2025/NĐ-CP | Notification | New |
| 17 | Experts in strategic-technology fields and their family members | Certificate | New |
| 18 | Talent attracted under the National AI Human Resources Programme | Certificate | New |
Which exemptions only need a notification?
Under Article 10(4) of Decree 393/2026, the employer only notifies the competent authority where the worker will work, at least 3 working days in advance and without applying for a certificate, in these cases: Labour Code Article 154(3) already confirmed by a Vietnamese authority; Labour Code Article 154(4), (5), (6) and (8); and Article 8(2), (3), (5), (8), (10), (13)(a), (14)(d), (14)(đ) and (16) of the decree.
The notice states the name, date of birth, nationality, passport number, employer, work location, work period and the exemption relied on. The notified period may not exceed 2 years; PhDs teaching or researching under a contract with an education institution may be notified for up to 3 years, and special visa-exemption card holders for the term of the card. If the person keeps working after the period ends, the employer notifies again; the authority updates the database within 3 working days.
Is short-term work under 90 days still exempt?
Yes, but more narrowly: under Article 3(5) and Article 8(13)(a) of Decree 393/2026, managers, executive directors, experts and technical workers working for one or more employers in Vietnam for a cumulative total of no more than 90 days in a calendar year only need a notification. If the stay creates an employment relationship in which they are hired, managed and paid, the employer must apply for a work permit under the labour-contract form.
The cumulative test matters for consultants who visit several times a year for different clients: all trips in the same calendar year count together. Decree 219/2025 said only "under 90 days in a year" and did not address paid work in Vietnam.
What documents does a Vietnam work permit application need under Decree 393?
A work permit dossier under Article 19 of Decree 393/2026 has 7 parts, with the labour-demand explanation and the permit request combined in Form 03, and several documents waived when the authority can pull the data from national databases. The full list is below.
- Labour-demand explanation and work permit request on Form 03, Appendix I (Article 19(1)).
- Health certificate no older than 12 months, unless the result is already linked to the medical-examination information system or national health database (Article 19(2)).
- Copy of the passport bio page, unless retrievable from the national immigration database (Article 19(3)).
- Criminal record certificate, or a letter confirming no current sentence, issued within 6 months, unless retrievable from the judicial-record database (Article 19(4)).
- 2 colour photos or photo files, 4 cm x 6 cm, unless already in the foreign-worker database (Article 19(5)).
- Proof of the form of work: assignment letter, contract or agreement, or a service contract plus 24 months with a foreign company (Article 19(6)).
- Proof of manager, executive director, expert or technical-worker status under Article 20, except for capital contributors below VND 3 billion (Article 19(7)).
Foreign documents other than the passport must be consularly legalised unless exempt by treaty, reciprocity or law, then translated into Vietnamese and certified (Article 6). From 11 September 2026, documents from countries applying the Apostille Convention with Vietnam can use an Apostille under Decree 293/2026/NĐ-CP. When asking the authority to retrieve the criminal record instead of filing a certificate, Forms 01 and 03 include item 1.7 for the address in Vietnam and the names of parents and spouse.
How long before filing must the job be advertised to Vietnamese workers?
Under Form 03, Appendix I of Decree 393/2026, for the labour-contract, bidding-package and project, and foreign-mission employment forms (Article 2(1)(a), (i) and (m)), the employer must advertise the role to Vietnamese workers at least 5 working days before filing the application. Decree 219/2025 said "5 days", so the new rule is longer in practice because weekends and public holidays no longer count.
- Channels: the national job exchange, an employment service organisation, mass media, or the employer's own website.
- Required content: position and field, form of work, location, duration, professional qualification and experience (if any); the advertisement is attached to the application.
- No advertisement needed for a foreign general director or director already named on the business registration certificate.
- New duty: the foreign hire must match the position, form, location and duration in the advertisement and must not fall below the stated qualification and experience (Article 37(6)(c)–(d)). The state encourages free posting on the national job exchange or public employment service centres.
How long does a Vietnam work permit take under Decree 393?
The authority approves the labour demand and issues the work permit within 10 working days of receiving a complete dossier (Article 23(3) of Decree 393/2026); a refusal must be given in writing within 3 working days. The application is filed at least 10 working days and no more than 60 days before the start date, at the Public Administrative Service Centre where the person will work or online on the National Public Service Portal. The table brings all of the decree's deadlines together.
| Procedure | When to file | Decision time | Decree 393 | Decree 219 |
|---|---|---|---|---|
| New work permit | 10 working days – 60 days before start | 10 working days | Art. 23(1), (3) | 10–60 days; 10 working days |
| Work permit re-issue | When an Art. 24 event occurs | 3 working days | Art. 26 | 3 working days |
| Work permit extension | 10 working days – 90 days before expiry | 5 working days | Art. 29 | 10–45 days; 10 working days |
| New exemption certificate | 10 working days – 60 days before start | 5 working days | Art. 10(1), (3) | 10–60 days; 5 working days |
| Certificate re-issue | When an Art. 12 event occurs | 3 working days | Art. 14 | 3 working days |
| Certificate extension | 10 working days – 90 days before expiry | 5 working days | Art. 17 | 10–45 days; 5 working days |
| Notification-only exemption | At least 3 working days before | Database updated within 3 working days | Art. 10(4) | 3 working days |
| Notice of a new work location | At least 3 working days before | Updated within 3 working days | Art. 10(5), 23(5) | 3 days |
| Refusal | — | Written reasons within 3 working days | Art. 10(3), 23(3) | 3 working days |
| Returning an expired document | — | Within 10 working days | Art. 32(1), 34(1) | 15 days |
After a permit is issued under the labour-contract form, the parties must sign a written labour contract before the start date (Article 23(4)). Work permits and exemption certificates run for up to 2 years (Article 22, Article 11(1)), matching the contract, assignment letter or agreement they are based on.
What is new about work permit extensions under Decree 393?
Extensions under Decree 393/2026 are faster and lighter: the application is filed between 90 days and at least 10 working days before expiry, decided within 5 working days (Article 29), and no longer needs a health certificate or criminal record (Article 28). A permit can still be extended only once, for up to 2 years (Article 30).
- The extension dossier is Form 03 (demand explanation and extension request), a passport copy, 2 photos or photo files, proof of the form of work (not needed for labour contracts) and a copy of the valid permit — copies and photos are waived if the database already holds them (Article 28).
- After an extension under the labour-contract form, a written labour contract must be signed before the person continues working (Article 29).
- Extension applications filed under Resolution 24/2026/NQ-CP before 5 December 2026 are still decided under that resolution (Article 35(5)).
What happens after a work permit has already been extended once?
A foreign worker whose permit has already been extended and who stays with the same employer, in the same position and field, applies for a new work permit at least 10 working days and no more than 60 days before the permit expires (Article 21(3) of Decree 393/2026). The short dossier is Form 03, a passport copy, photos, proof of the form of work, a copy of the old permit and, for managers and executive directors, proof of position — with no health certificate, unlike Article 20(3) of Decree 219/2025, which still required one.
An exemption certificate that has already been extended works the same way: a new certificate is applied for in the window of 10 working days to 60 days before expiry (Article 9(8)).
Do I need a new work permit when changing employer or position?
Yes. Under Article 21(1) of Decree 393/2026, a worker with a valid work permit who moves to another employer in the same position and field must obtain a new permit, but on a short dossier: the current employer's letter confirming employment, Form 03, a passport copy, photos, proof of the form of work, a copy of the existing permit and, for managers and executive directors, proof of position.
Changing position, field or form of work while staying with the same employer also requires a new permit, with evidence for the new position or form (Article 21(2)). In both cases there is no need to redo the health check, the criminal record or the legalisation of degrees.
When must a work permit be re-issued?
Under Article 24 of Decree 393/2026, a work permit is re-issued within 3 working days in three cases: a valid permit is lost or damaged; the worker's name, nationality or passport number changes, or the employer's name changes without a change of identification or tax code; or the address of the head office, branch, representative office, business location or contractor's operating office where the permit was issued changes. The third case is new compared with Article 23 of Decree 219/2025.
A re-issued permit runs for the remaining term of the original permit (Article 27). Exemption certificates are re-issued in the same three cases (Article 12).
When is a Vietnam work permit revoked?
Article 31 of Decree 393/2026 sets 5 revocation grounds: the permit ceases to be valid under Labour Code Article 156(2)–(7); the employer or worker breaches the issue, re-issue or extension rules; the worker is expelled; the worker is held in custody, detained or serving a prison sentence; or the worker dies or is declared by a court to lack civil capacity, missing or dead. The last three are new; Decree 219/2025 only referred generally to criminal prosecution.
When a permit ceases to be valid, the employer recovers it and returns it to the issuing authority within 10 working days with a report (Article 32(1)), instead of 15 days. In the other cases the authority issues a revocation decision and notifies the Ministry of Public Security. Exemption certificates are revoked on the 7 grounds in Article 33, with the same 10-working-day deadline (Article 34).
What new obligations do employers have under Decree 393?
Article 37(6) of Decree 393/2026 sets out, for the first time in a separate clause, 6 duties of employers of foreign workers, most notably a ban on sub-leasing foreign workers and twice-yearly reporting. These duties apply from 5 December 2026.
- Recruit and use foreign workers in line with security and public-order requirements, to meet the employer's own direct needs, and without sub-leasing foreign workers (point b).
- Hire foreigners who meet at least the advertised qualification and experience and match the advertisement (points c, d).
- Keep foreign-worker records on paper or electronically; report before 5 June and 5 December each year using Appendix IV, or ad hoc, unless the authority already has the data from the database (point đ).
- Declare truthfully and take responsibility for the dossier (point e).
Provincial People's Committees report to the Ministry of Home Affairs before 15 June and 15 December each year (Article 37(5)(d)); the Ministry of Home Affairs and the Ministry of Public Security build a nationwide foreign-worker database linked to the national immigration database (Article 37(1)). The Appendix IV report breaks foreign workers down by continent, nationality, position and the number of permits and certificates issued, re-issued, extended and revoked.
Can foreigners still be hired through an EOR in Vietnam after Decree 393?
Not through a third-party employer: from 5 December 2026, a foreign worker must be employed by the business that actually uses them, because Article 37(6)(b) of Decree 393/2026 requires employers to recruit and use foreign workers to meet their own direct needs and not to sub-lease foreign workers. In our reading, an Employer of Record arrangement — the provider is the employer on paper while the person works for another company — no longer fits foreign nationals; the model that fits is a PEO.
The paperwork follows the same logic: Form 03 is the employer's explanation of its own demand for a foreign worker, and the work permit (Form 04) names that employer, the position and the work location. That is why Nhan Kiet acts as Employer of Record only for Vietnamese employees, under labour sub-leasing licence No. 15/2019/SHCM, and never as the employer of a foreign national; for foreigners we provide PEO.
In a PEO your own Vietnamese entity is the employer, and Nhan Kiet runs the specialist work behind it. In practice it works like this.
- Your entity (company, branch or representative office) signs the labour contract and stands behind the work permit.
- Nhan Kiet checks which route fits: work permit, certificate of exemption, or notification only.
- We prepare and file the work permit under your entity, and handle the temporary residence card and visa.
- We run payroll, personal income tax and social insurance at 22.5% employer contributions for foreigners (no unemployment insurance), against 23.5% for Vietnamese staff.
- We track expiry dates, file the twice-yearly reports due before 5 June and 5 December, and handle exit paperwork.
Published prices are USD 650 for the work permit, USD 450 for the temporary residence card and a flat USD 35 per employee per month for ongoing administration, including government fees and excluding 8% VAT. You remain the employer, so there is no large deposit. If you have no Vietnamese entity yet, a PEO is not available for foreign staff and you need to set up a presence first; meanwhile Vietnamese hires can still start through our EOR service. See how the PEO model works in Vietnam and PEO prices by service.
Are work permits issued under Decree 219 still valid?
Yes. Under Article 35(1) of Decree 393/2026, work permits and exemption certificates issued, re-issued or extended under Decree 219/2025/NĐ-CP, or under Decree 152/2020/NĐ-CP as amended by Decree 70/2023/NĐ-CP, remain valid until they expire; the next issue, re-issue or extension follows Decree 393. Employers do not need to replace existing permits.
- Issue, re-issue, extension and revocation applications filed before 5 December 2026 are decided under Decree 219/2025 (Article 35(2)).
- Technical-worker intra-company transferees under Decree 219 keep their papers until expiry, then can only be re-issued or extended as experts with 5 years of experience (Article 35(3)).
- Bodies delegated by provincial People's Committees under Article 4 of Decree 219 keep handling files until the province issues new rules (Article 35(4)).
- Extension applications filed under Resolution 24/2026/NQ-CP before 5 December 2026 are decided under that resolution (Article 35(5)).
What should employers do before 5 December 2026?
Until the end of 4 December 2026 every application still follows Decree 219/2025, so employers should use this window to review their foreign headcount and choose the best filing date. Six steps are worth taking now.
- Map every foreign national working for your business and note who their legal employer is; anyone employed by a third party should move onto your own entity's contract under a PEO before their next renewal.
- List permits expiring between December 2026 and March 2027: from 5 December 2026 extensions can be filed up to 90 days early and are decided in 5 working days.
- Review technical-worker intra-company transferees: prepare evidence of 5 years of experience so they can move to the expert position at extension.
- For candidates without a degree but with 5 or more years of experience, consider filing after 5 December 2026 as an expert under Article 4(3)(e).
- Update the recruitment process: advertise at least 5 working days ahead, on a named channel, with the full content, and hire someone who matches the advertisement.
- Diary the twice-yearly reports due before 5 June and 5 December under Appendix IV; the first is due before 5 June 2027.
What is the fine for employing a foreign worker without a work permit?
Decree 393/2026 does not set fines; penalties remain under Article 13(5) of Decree 283/2026/NĐ-CP, in force from 10 September 2026: employing a foreign worker without a work permit or exemption certificate, including an expired permit, is fined by the number of workers, and an organisation pays double the individual rate (Article 7(1) of the same decree). The foreign worker may also be expelled.
| Workers involved | Individual employer | Organisation (double) |
|---|---|---|
| 1 to 10 | VND 30–45 million | VND 60–90 million |
| 11 to 20 | VND 45–60 million | VND 90–120 million |
| 21 or more | VND 60–75 million | VND 120–150 million |
What are the Appendix III criteria for culture, arts and sports experts?
Appendix III of Decree 393/2026 sets expert criteria for 14 categories in culture, arts and sport; each person needs to meet only one criterion, either the general expert test in Article 4(3)(a) or a sector-specific one such as an international award, membership of an international professional body or competition medals. Under Decree 219/2025 these criteria were left to guidance from the Ministry of Culture, Sports and Tourism.
- Culture and arts (8 categories): performing arts; cinema (producers, directors, screenwriters, cinematographers, designers, sound, editing and more); fine arts, photography and exhibitions; museums; preservation and restoration of relics and antiques; intangible cultural heritage; preservation, repair and restoration of historic sites; documentary heritage.
- Sport (6 categories): coaches; athletes; sports nutrition experts; sports medicine experts; sports management experts; sports psychology experts.
- Examples of sector criteria: coaches holding a valid coaching licence from a regional, continental or world federation; athletes with medals at regional, continental or world events or of national-master standard; footballers with an International Transfer Certificate (ITC); heritage experts who are members of UNESCO, ICOMOS, ICCROM or IUCN bodies.
Which forms are in Appendix I of Decree 393?
Appendix I of Decree 393/2026 contains 4 bilingual Vietnamese–English forms used for every procedure, replacing the Decree 219/2025 forms from 5 December 2026. A work permit number on Form 04 combines the province code, the last two digits of the year, a type code (1 new, 2 extension, 3 re-issue) and a serial number — for example GP 01.26.1.000.001 for a permit issued in Hanoi in 2026.
| Form | Title | Used for |
|---|---|---|
| Form 01 | Request to issue, re-issue or extend a certificate of exemption from a work permit | Art. 9, 13, 16 |
| Form 02 | Certification of exemption from work permit | Result of Art. 10, 14, 17 |
| Form 03 | Explanation of the demand for foreign workers and request to issue, re-issue or extend a work permit | Art. 19, 21, 25, 28 |
| Form 04 | Work permit | Result of Art. 23, 26, 29 |
Which guides cover the rest of the process for foreign employees?
The work permit is one step in a chain that also includes the visa, temporary residence card, document legalisation, social insurance and, where you have no Vietnamese entity, the employment model. The guides below describe the rules currently in force under Decree 219/2025, which apply until the end of 4 December 2026.
- Vietnam work permit for foreigners: cost, documents, process
- Work permit exemption and intra-company transfer
- Vietnam work visa for foreign employees: DN, LĐ, EV explained
- Temporary residence card (TRC) in Vietnam: cost and process
- Consular legalisation and notarised translation in Vietnam
- Foreign workers in Vietnam: work permit and social insurance
Why work with Nhan Kiet on Vietnam work permits?
Nhan Kiet Supplying Manpower Co., Ltd (tax code 0308022768, founded 2009) holds labour sub-leasing licence No. 15/2019/SHCM and employment-service licence No. 22139/2023/45/SLĐTBXH-VLATLĐ, and is certified to ISO 9001:2015, ISO 45001, ISO 14001 and ISO/IEC 27001:2022. We prepare and file work permits and exemption certificates under your own legal entity, track extension deadlines and plan each worker's move to Decree 393/2026. Our work permit service is USD 650 per employee, including government fees and excluding 8% VAT.
For a review of your foreign headcount under the new rules, call +84 908 636 108 (Mr Trung) or +84 28 3505 4224, or see our EOR service in Vietnam and manpower supply. This guide is general information, not legal advice for a specific case.
Legal sources
- Decree 393/2026/NĐ-CP of 20 October 2026: foreign workers working in Vietnam (digitally signed PDF, Vietnamese)
- Decree 219/2025/NĐ-CP of 7 August 2025: replaced from 5 December 2026
- Labour Code 2019 (45/2019/QH14): Articles 151 to 157 on foreign workers
- Decree 283/2026/NĐ-CP: administrative penalties in labour and social insurance
Call +84 908 636 108 or see labour compliance, payroll outsourcing, EOR Vietnam.