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Decree 399/2026/ND-CP: Vietnam Regional Minimum Wage 2027 (PDF)

Decree 399/2026/ND-CP sets the regional minimum wage from 1 January 2027 at VND 5,700,000/month in Region I, VND 5,080,000 in Region II, VND 4,450,000 in Region III and VND 4,040,000 in Region IV; the hourly rates are VND 27,400, 24,400, 21,400 and 19,400. The Government signed and issued it on 2 November 2026, replacing Decree 293/2025/ND-CP. This article summarises all 5 articles and the annex, compares rates with 2026, lists the areas moved to a higher region and provides the full PDF to download; content updated 3 November 2026.

Decree 399/2026/ND-CP — quick summary:

What is Vietnam's regional minimum wage in 2027 under Decree 399/2026/ND-CP?

The 2027 regional minimum wage in Vietnam is VND 5,700,000/month (Region I), VND 5,080,000/month (Region II), VND 4,450,000/month (Region III) and VND 4,040,000/month (Region IV); the hourly rates are VND 27,400, 24,400, 21,400 and 19,400, under Article 3(1) of Decree 399/2026/ND-CP, effective from 1 January 2027.

RegionMonthly rate 2027 (VND/month)Hourly rate 2027 (VND/hour)Monthly rate 2026 (VND/month)Increase (VND/month)Increase (%)
Region I5,700,00027,4005,310,000+390,000+7.3%
Region II5,080,00024,4004,730,000+350,000+7.4%
Region III4,450,00021,4004,140,000+310,000+7.5%
Region IV4,040,00019,4003,700,000+340,000+9.2%
Bar chart comparing Vietnam's regional minimum wage in 2026 and 2027 across four regions
Vietnam's regional minimum wage rises by 7.3–9.2% from 1 January 2027 under Decree 399/2026/ND-CP.

Region IV has the highest percentage increase (9.2%). The gap between Region I and Region IV rises slightly in absolute terms, from VND 1,610,000 to VND 1,660,000, but narrows as a percentage, from 43.5% to 41.1% of the Region IV rate. The hourly rate rises by VND 1,400–1,900, or 7.0–9.0%.

When does Decree 399/2026/ND-CP take effect and what does it replace?

Decree 399/2026/ND-CP takes effect on 1 January 2027 and replaces Decree 293/2025/ND-CP of 10 November 2025, which ceases to apply from that date (Article 5(1), Article 5(2)). The January 2027 payroll is the first payroll to which the new rates must be applied.

The Decree was issued under Law on Government Organisation No. 63/2025/QH15, Law on Local Government Organisation No. 72/2025/QH15 and the 2019 Labour Code No. 45/2019/QH14. The digitally signed document was timestamped 21:11 on 2 November 2026; the signatory was Deputy Prime Minister Pham Thi Thanh Tra, acting on behalf of the Government and signing in place of the Prime Minister.

Where can I download the full text of Decree 399/2026/ND-CP (PDF)?

You can download the full text of Decree 399/2026/ND-CP including the Annex listing areas from Decree 399/2026/ND-CP – 14-page PDF. The file is 14 pages, approximately 4.4 MB: 4 pages of decree text and 10 pages of annexes, assembled in page order from photographs of the signed and stamped Government copy.

Once the document is published in the Official Gazette and on the Government's e-portal, businesses should cross-check against the official published version before using it as a legal reference.

What articles does Decree 399/2026/ND-CP contain?

Decree 399/2026/ND-CP contains 5 articles and 1 annex. The content of each article is summarised in the table below.

ArticleMain content
Article 1. ScopeSets the monthly and hourly minimum wage by region, applicable to employees working under an employment contract.
Article 2. Scope of applicationEmployees working under an employment contract; employers comprising enterprises, agencies, organisations, cooperatives, households and individuals that hire workers; relevant agencies, organisations and individuals.
Article 3. Minimum wage ratesTable of monthly and hourly rates for 4 regions (clause 1); list of areas in the Annex (clause 2); 5 principles for determining the region by place of operation (clause 3, points a–e).
Article 4. Applying the minimum wageThe monthly rate is the floor for employees paid by the month; the hourly rate is the floor for employees paid by the hour; conversion formulas for weekly, daily, output and lump-sum pay (clauses 1–3).
Article 5. Effect and responsibilitiesIn force 1 January 2027; Decree 293/2025/ND-CP ceases to apply; responsibility to review contracts, collective agreements, pay regulations and to maintain more favourable arrangements.
AnnexList of areas to which the minimum wage applies from 1 January 2027, covering 34 provinces and cities.

How does Decree 399 differ from Decree 293/2025?

Decree 399 differs from Decree 293/2025 on three points: higher monthly and hourly minimum wages, a new effective date of 1 January 2027, and the reclassification of certain areas in 7 localities into a higher region. The rules for determining the region and the conversion formulas for weekly, daily, output and lump-sum wages are unchanged from 2026.

ItemDecree 293/2025/ND-CPDecree 399/2026/ND-CP
Effective date1 January 20261 January 2027
Region I (VND/month)5,310,0005,700,000
Region II (VND/month)4,730,0005,080,000
Region III (VND/month)4,140,0004,450,000
Region IV (VND/month)3,700,0004,040,000
Hourly rates Regions I–IV (VND/hour)25,500 / 22,700 / 20,000 / 17,80027,400 / 24,400 / 21,400 / 19,400
Unemployment insurance cap Region I (20×)106,200,000114,000,000
List of areas34 provinces and cities34 provinces and cities; 7 localities with areas moved to a higher region

Compared with the Ministry of Home Affairs draft released in July 2026, the wage rates are unchanged but the published decree moves more areas up: the entire remaining area of Ho Chi Minh City and Hai Phong moves to Region II, Quang Ninh no longer has any Region IV areas, and Quy Nhon and Pleiku move to Region II. Point c of Article 3(3) also adds special economic zones, free trade zones and high-tech agricultural zones to the group of zones that apply the highest rate.

Which areas are moved to a higher minimum-wage region from 1 January 2027?

From 1 January 2027, 71 named communes, wards and special zones move to a higher region, along with the entire remaining portion of Ho Chi Minh City, Hai Phong, Quang Ninh and Hung Yen; other provinces and cities retain the same regions as 2026. The table below compares the annex to Decree 399/2026/ND-CP with the annex to Decree 293/2025/ND-CP.

Province / cityArea2026From 1 January 2027
Ho Chi Minh CityBa Ria, Long Huong, Tam Long wards; Kim Long, Chau Duc, Ngai Giao, Nghia Thanh, Long Hai, Long Dien, Binh Khanh, An Thoi Dong, Can Gio, Thanh An communes; Con Dao special zoneRegion IIRegion I
Ho Chi Minh CityAll remaining communes, wards and special zones (such as Xuyen Moc, Ho Tram, Binh Chau, Dat Do, Phuoc Hai, Binh Gia)Region IIIRegion II
Hai PhongThanh Ha, Ha Tay, Ha Bac, Ha Nam, Ha Dong, Ninh Giang, Vinh Lai, Khuc Thua Du, Tan An, Hong Chau, Thanh Mien, Bac Thanh Mien, Nam Thanh Mien, Hai Hung communesRegion IIRegion I
Hai PhongAll remaining communes and wards (Bach Long Vi special zone remains Region II)Region IIIRegion II
Quang NinhMong Duong, Quang Hanh, Cam Pha, Cua Ong wards; Hai Hoa communeRegion IIRegion I
Quang NinhTien Yen, Dam Ha, Quang Ha, Duong Hoa, Quang Duc, Cai Chien communes; Van Don special zoneRegion IIIRegion II
Quang NinhAll communes, wards and special zones previously in Region IV (Dien Xa, Dong Ngu, Hai Lang, Quang Tan communes remain in Region III)Region IVRegion III
Dong NaiBinh Phuoc ward; Cam My, Dinh Quan, Tan Phu, Thuan Loi communesRegion IIRegion I
Dong NaiPhuoc Long ward; Tan Khai communeRegion IIIRegion II
Da NangDien Ban, Dien Ban Dong, Dien Ban Bac, An Thang wards; Dien Ban Tay, Go Noi communesRegion IIIRegion II
Gia LaiQuy Nhon, Quy Nhon Dong, Quy Nhon Tay, Quy Nhon Nam, Quy Nhon Bac, Pleiku wardsRegion IIIRegion II
Gia LaiBinh Dinh, An Nhon, An Nhon Dong, An Nhon Nam, An Nhon Bac, Bong Son, Hoai Nhon, Tam Quan, Hoai Nhon Dong, Hoai Nhon Tay, Hoai Nhon Nam, Hoai Nhon Bac wardsRegion IVRegion III
Hung YenAll communes and wards not listed in Region II and Region III in 2026Region IVRegion III

For businesses with factories, warehouses or shops in these areas, the floor rises twice: once from the new rate and once from the region upgrade. For example, a position in Cam My commune (Dong Nai) was subject to the Region II rate of VND 4,730,000 in 2026; from 1 January 2027 it is subject to Region I at VND 5,700,000, an increase of VND 970,000/month (20.5%).

Which region covers Ho Chi Minh City, Hanoi, Binh Duong and Dong Nai in 2027?

In 2027, most of Ho Chi Minh City (including the former Binh Duong and Ba Ria – Vung Tau provinces) falls in Region I, with the remainder in Region II; Hanoi has 104 communes and wards in Region I, with the rest in Region II; Dong Nai has all four regions from Region I to Region IV. The table below counts the communes, wards and special zones listed by name in each region; specific names can be found in the full list at the end of this article.

Province / cityRegion IRegion IIRegion IIIRegion IV
Ha Noi City104 communes/wardsRemaining––
Ho Chi Minh City158 communes/wardsRemaining––
Hai Phong City113 communes/wardsRemaining––
Da Nang City–30 communes/wards29 communes/wardsRemaining
Can Tho City–19 communes/wards35 communes/wardsRemaining
Dong Nai City47 communes/wards20 communes/wards16 communes/wardsRemaining
Bac Ninh City–53 communes/wards14 communes/wardsRemaining
Tay Ninh Province20 communes/wards29 communes/wards34 communes/wardsRemaining
Quang Ninh City36 communes/wards7 communes/wardsRemaining–

How is the minimum-wage region determined by the place of work?

The minimum-wage region is determined by where the employer operates: each unit or branch operating in an area applies the minimum wage for that area, not one rate based on the head office (Article 3(3)(a), Article 3(3)(b) of Decree 399/2026/ND-CP). Article 3(3) sets out 5 principles:

For seconded or outsourced workers doing their work at a client's factory, Nhan Kiet determines the region by where the worker actually works and keeps a lookup record for each site for inspection purposes.

How are weekly, daily, output and lump-sum wages converted to check against the minimum wage?

Weekly, daily, output or lump-sum wages must be converted to a monthly or hourly figure and must not fall below the regional monthly or hourly minimum wage; the normal working hours used for the conversion are chosen by the employer in accordance with labour law (Article 4(3) of Decree 399/2026/ND-CP). The specific formulas are in the table below.

Pay formConvert to monthly (point a)Convert to hourly (point b)
WeeklyWeekly wage × 52 weeks ÷ 12 monthsWeekly wage ÷ normal working hours per week
DailyDaily wage × normal working days per monthDaily wage ÷ normal working hours per day
Output / lump-sumOutput/lump-sum pay earned in normal working hours of the monthOutput/lump-sum pay ÷ hours worked in normal working hours

For example, in Region I in 2027: a daily wage of VND 220,000, 26 working days a month, 8 hours a day. Monthly conversion: 220,000 × 26 = VND 5,720,000, above VND 5,700,000, so valid. Hourly conversion: 220,000 ÷ 8 = VND 27,500, above VND 27,400, so also valid. If the daily wage were only VND 215,000, the monthly conversion would be VND 5,590,000, below the Region I minimum.

Who does the monthly and hourly minimum wage apply to?

The monthly minimum wage is the floor for employees paid by the month who work full normal hours and meet output norms, while the hourly minimum wage is the floor for employees paid by the hour (Article 4(1), Article 4(2)). Both apply to all employees working under an employment contract under the Labour Code (Article 2(1)), including part-time, seasonal and probationary workers employed under an employment contract.

People working under a services contract, a civil lump-sum contract or another agreement that is not an employment contract fall outside the scope of the Decree. However, under Article 13 of the 2019 Labour Code, an agreement that is given a different name but involves paid work under the management, direction and supervision of another party is still an employment contract, and the minimum wage must be paid accordingly.

Must employers pay trained workers at least 7% above the minimum wage?

Decree 399/2026/ND-CP does not reintroduce a statutory requirement to pay 7% above the minimum wage, but Article 5(3) preserves arrangements that are more favourable and were committed to in employment contracts, collective labour agreements or other lawful agreements, unless the parties agree otherwise. The examples listed include:

Businesses that have written these levels into contracts or pay scales must continue to pay the higher amount calculated on the new minimum, for example in Region I: VND 5,700,000 × 107% = VND 6,099,000/month.

What other items change when the regional minimum wage rises?

When the regional minimum wage rises from 1 January 2027, businesses must adjust at least four items: the lowest wage in each contract, the hourly wage for part-time workers, the unemployment insurance cap, and any allowances in pay regulations that are linked to the minimum wage.

Item2026 (Region I)From 1 January 2027 (Region I)
Lowest monthly wage5,310,0005,700,000
Lowest hourly wage25,50027,400
Trained-worker rate if committed (+7%)5,681,7006,099,000
Unemployment insurance cap (20×)106,200,000114,000,000

The unemployment insurance cap equals 20 times the regional minimum wage under the 2025 Employment Law (No. 74/2025/QH15), so from 1 January 2027 it is VND 114,000,000 (Region I), VND 101,600,000 (Region II), VND 89,000,000 (Region III) and VND 80,800,000 (Region IV). The social insurance and health insurance cap does not change with the minimum wage, because it is based on the reference level (VND 50,600,000 from 1 July 2026).

What is the penalty for paying below the regional minimum wage?

Paying below the minimum wage carries a fine of VND 20–30 million (1–10 employees), VND 30–50 million (11–50 employees) and VND 50–75 million (51 or more) under Article 23(3) of Decree 283/2026/ND-CP; a business, as an organisation, is fined double under Article 7(1), i.e. VND 40–60, 60–100 and 100–150 million.

The business is also required to pay the full wage shortfall plus interest at the highest non-term deposit rate published by state-owned commercial banks at the time of the penalty (Article 23(5)(a) of Decree 283/2026/ND-CP). A wage shortfall also results in under-paid insurance on the contribution base.

What must businesses do before 1 January 2027?

Businesses must review employment contracts, collective labour agreements and pay regulations and adjust them accordingly, and must not remove or reduce overtime pay, night-work pay, in-kind allowances or other entitlements required by labour law (Article 5(3) of Decree 399/2026/ND-CP). The checklist Nhan Kiet uses when preparing the year-start payroll:

How does the regional minimum wage differ from the base salary and the reference level?

The regional minimum wage is the floor for wages paid to employees working under an employment contract at businesses and entities that hire workers, while the base salary is used for calculating wages in the public sector and the reference level is used in the social insurance formula. The three figures are independent of each other: Decree 399/2026/ND-CP only changes the regional minimum wage.

ConceptUsed forCurrent level
Regional minimum wageFloor wage under employment contractsVND 5,700,000 – 4,040,000/month from 1 January 2027
Reference levelLowest contribution base and 20× cap for social and health insuranceVND 2,530,000/month from 1 July 2026
Base salaryPay and allowances for civil servants, public employees and armed forcesNot used for setting private-sector wages

Minimum wage by region for 2026, how to look up the region, and insurance contribution examples are in the article Vietnam minimum wage – latest rates; the cost of a position by region can be estimated quickly with the Vietnam salary calculator.

Full list of areas by minimum-wage region I, II, III and IV from 1 January 2027

The list below reproduces the Annex to Decree 399/2026/ND-CP in full, covering all 34 provinces and cities in the order given in the document. For each province or city, the communes, wards and special zones in the higher regions are listed by name; the "remaining" row is the region for all areas not listed by name.

No.Province / cityRegion IRegion IIRegion IIIRegion IV
1Ha Noi City104 communes/wardsRemaining––
2Cao Bang Province––3 communes/wardsRemaining
3Tuyen Quang Province––8 communes/wardsRemaining
4Dien Bien Province––4 communes/wardsRemaining
5Lai Chau Province––2 communes/wardsRemaining
6Son La Province––4 communes/wardsRemaining
7Lao Cai Province–5 communes/wards14 communes/wardsRemaining
8Thai Nguyen Province–16 communes/wards27 communes/wardsRemaining
9Lang Son Province––4 communes/wardsRemaining
10Quang Ninh City36 communes/wards7 communes/wardsRemaining–
11Bac Ninh City–53 communes/wards14 communes/wardsRemaining
12Phu Tho Province–26 communes/wards45 communes/wardsRemaining
13Hai Phong City113 communes/wardsRemaining––
14Hung Yen Province–23 communes/wardsRemaining–
15Ninh Binh Province–12 communes/wards80 communes/wardsRemaining
16Thanh Hoa Province–21 communes/wards69 communes/wardsRemaining
17Nghe An Province–19 communes/wards46 communes/wardsRemaining
18Ha Tinh Province––12 communes/wardsRemaining
19Quang Tri Province–5 communes/wards37 communes/wardsRemaining
20Hue City–11 communes/wards24 communes/wardsRemaining
21Da Nang City–30 communes/wards29 communes/wardsRemaining
22Quang Ngai Province––25 communes/wardsRemaining
23Gia Lai Province–6 communes/wards18 communes/wardsRemaining
24Khanh Hoa Province–24 communes/wards29 communes/wardsRemaining
25Dak Lak Province––17 communes/wardsRemaining
26Lam Dong Province–16 communes/wards31 communes/wardsRemaining
27Dong Nai City47 communes/wards20 communes/wards16 communes/wardsRemaining
28Ho Chi Minh City158 communes/wardsRemaining––
29Tay Ninh Province20 communes/wards29 communes/wards34 communes/wardsRemaining
30Dong Thap Province–12 communes/wards27 communes/wardsRemaining
31Vinh Long Province–21 communes/wards30 communes/wardsRemaining
32An Giang Province–13 communes/wards29 communes/wardsRemaining
33Can Tho City–19 communes/wards35 communes/wardsRemaining
34Ca Mau Province–7 communes/wards23 communes/wardsRemaining

1. Ha Noi City

2. Cao Bang Province

3. Tuyen Quang Province

4. Dien Bien Province

5. Lai Chau Province

6. Son La Province

7. Lao Cai Province

8. Thai Nguyen Province

9. Lang Son Province

10. Quang Ninh City

11. Bac Ninh City

12. Phu Tho Province

13. Hai Phong City

14. Hung Yen Province

15. Ninh Binh Province

16. Thanh Hoa Province

17. Nghe An Province

18. Ha Tinh Province

19. Quang Tri Province

20. Hue City

21. Da Nang City

22. Quang Ngai Province

23. Gia Lai Province

24. Khanh Hoa Province

25. Dak Lak Province

26. Lam Dong Province

27. Dong Nai City

28. Ho Chi Minh City

29. Tay Ninh Province

30. Dong Thap Province

31. Vinh Long Province

32. An Giang Province

33. Can Tho City

34. Ca Mau Province

How does Nhan Kiet support businesses in applying the 2027 regional minimum wage?

Nhan Kiet Supplying Manpower Co., Ltd, operating since 2009, labour sub-leasing licence No. 15/2019/SHCM, runs monthly payroll for employees in multiple provinces and cities, and updates the minimum-wage region for each workplace from the January 2027 payroll. Businesses that want to delegate the region check, pay-scale review and year-start payroll can use payroll outsourcing services or find out more in the article Vietnam social insurance contribution rates.

Sources

This article summarises the rules for orientation; specific situations need individual advice.

Contact

Businesses that need to check minimum-wage regions, pay scales and insurance bases under Decree 399/2026/ND-CP can contact:

Need the 2027 minimum wage applied to your payroll?
Call +84 908 636 108 or see payroll outsourcing, EOR Vietnam, Vietnam salary calculator.

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