Insights

EOR Vietnam Cost, Fees and Pricing: What You Pay in 2026

By Nguyễn Quốc Trung — Deputy General Director · Updated 2026-10-20

Using an Employer of Record (EOR) in Vietnam costs the employee's gross salary, plus 23.5% employer statutory contributions, plus the provider's service fee, plus 8% VAT on the whole invoice. With Nhan Kiet the service fee is 8% of gross salary per person per month, with a floor of VND 2,600,000 (about USD 99) and a cap of VND 5,200,000 (about USD 199). For an employee on VND 25,000,000 a month, the all-in monthly cost is VND 36,153,000 (about USD 1,377).

This page is the one-page summary: what you pay, which fees exist and which do not, and how the price is set. For the full service — legality, the two legal routes, onboarding in 5–7 working days and what Nhan Kiet carries on your behalf — see our EOR Vietnam cost and legality guide. Figures are current as of October 2026, for Vietnamese employees.

What is the difference between EOR cost, EOR fees and EOR pricing?

EOR cost is the total you pay each month to employ one person through an EOR, while EOR fees are only the part the provider charges for its service, and EOR pricing is the rule that sets those fees. The three words are often used interchangeably in quotes, which is how two offers that look similar end up far apart once the invoice arrives.

Term	What it means	Nhan Kiet in Vietnam
EOR cost	Everything on the monthly invoice	Gross salary + 23.5% contributions + service fee + 8% VAT
EOR fees	What the provider itself charges	Monthly service fee; refundable deposit; nothing else
EOR pricing	The formula behind the fee	8% of gross salary, floor VND 2,600,000, cap VND 5,200,000

When you compare providers, compare the cost line, not the fee line. A low flat fee can sit on top of a deposit, onboarding charges or a currency mark-up; a percentage fee can look high on paper and still produce the lower total.

How much does an EOR cost in Vietnam per employee per month?

An EOR in Vietnam costs about 1.4 to 1.6 times the employee's gross salary per month for salaries between VND 10 million and VND 50 million, once contributions, the service fee and VAT are added; above that range the multiple falls. The two worked examples below use gross salaries of VND 25,000,000 and VND 40,000,000.

Line	Gross VND 25,000,000	Gross VND 40,000,000
Gross salary	VND 25,000,000	VND 40,000,000
Employer statutory contributions (23.5%)	VND 5,875,000	VND 9,400,000
Nhan Kiet service fee	VND 2,600,000 (floor)	VND 3,200,000 (8%)
Subtotal before VAT	VND 33,475,000	VND 52,600,000
VAT 8% on the whole invoice	VND 2,678,000	VND 4,208,000
Total payable per month	VND 36,153,000 (about USD 1,377)	VND 56,808,000 (about USD 2,164)

The formula is: total = (gross salary + 23.5% of the contribution base + service fee) × 1.08. The contribution base is usually the gross salary, up to the statutory ceiling. To test your own salary levels, use our Vietnam salary calculator, and for a five-level table see our guide to how EOR pricing works in Vietnam.

What fees does an EOR charge in Vietnam?

Nhan Kiet charges one recurring fee and one refundable deposit, and nothing else:

Monthly service fee: 8% of gross salary per person, floor VND 2,600,000, cap VND 5,200,000.
Deposit: one month's gross salary per employee, refundable when the contract ends and accounts are settled, effective 1 October 2026.
Onboarding fee: none.
Offboarding fee: none.
Entity setup or maintenance fee: none, because you do not need an entity.
Currency-exchange fee: none.
Management platform: included at no extra charge, so you can see attendance, payslips, leave, overtime and signed contracts from abroad.

Recruitment is optional and separate. If Nhan Kiet also finds the candidate, the recruitment fee is two months' gross salary, or one month's gross salary when the hire stays on Nhan Kiet's EOR for at least 12 months, invoiced only on the employee's first working day.

How is EOR pricing calculated in Vietnam?

Nhan Kiet's EOR pricing is 8% of the employee's gross monthly salary, held between a floor of VND 2,600,000 and a cap of VND 5,200,000 per person per month. The floor applies up to a gross salary of VND 32,500,000, and the cap applies from VND 65,000,000 upward.

Gross monthly salary	How the fee is set	Monthly service fee	Fee as a share of salary
VND 20,000,000	Floor	VND 2,600,000	13.0%
VND 32,500,000	Floor and 8% meet	VND 2,600,000	8.0%
VND 40,000,000	8% of gross	VND 3,200,000	8.0%
VND 65,000,000	8% and cap meet	VND 5,200,000	8.0%
VND 100,000,000	Cap	VND 5,200,000	5.2%

The same fee applies on both legal routes Nhan Kiet uses — labour sub-leasing and a service contract under the Commercial Law — so choosing the route that fits your work does not change the price. Fees are quoted per person, and a quote for several people is lower than the listed rate for one; we do not publish a volume table because it depends on headcount, salary mix and location.

Why does the total fall below 1.5 times salary as pay rises?

The total falls relative to salary because two of the four lines stop growing. The service fee is capped at VND 5,200,000, and social and health insurance are calculated on a base capped at VND 50,600,000 a month (20 times the reference level of VND 2,530,000, from 1 July 2026). At VND 10,000,000 gross the monthly total is VND 16,146,000, or 1.61 times salary; at VND 30,000,000 it is VND 42,822,000, or 1.43 times; at VND 100,000,000 it is VND 126,991,800, or 1.27 times.

The 23.5% employer contribution is made up of social insurance 17%, occupational accident and disease insurance 0.5%, health insurance 3%, unemployment insurance 1% and the 2% trade-union levy. Each line, its legal basis and its ceiling are taken apart in our EOR cost breakdown for Vietnam.

Is VAT charged on EOR fees in Vietnam?

Yes, VAT of 8% is charged on the whole EOR invoice, not only on the service fee. Nhan Kiet is the legal employer, so gross salary, statutory contributions and the fee together are service revenue. The 8% rate is the reduced rate under Resolution 204/2025/QH15, in force until 31 December 2026; it returns to 10% from 1 January 2027 unless it is extended.

You receive one VAT invoice a month, with an itemised statement behind it. If your company can recover input VAT in its own country, check how that applies to a Vietnamese invoice with your tax adviser.

Do bonuses or a 13th-month salary change the EOR fee?

A bonus can raise the service fee in the month it is paid, because it is added to that month's gross salary before the 8% is applied; the floor and the cap still hold. Bonuses carry no social insurance, so contributions do not change. For an employee on VND 25,000,000 who receives a VND 25,000,000 Tết bonus, that month's gross is VND 50,000,000, the fee is VND 4,000,000 instead of VND 2,600,000, and the month's invoice is VND 64,665,000 including VAT.

Where the salary is already VND 65,000,000 or more, a bonus adds no service fee at all, because the fee is already at the cap. The full rules are in our guide to 13th-month pay and Tết bonuses in Vietnam.

Is there a fee to end an EOR contract in Vietnam?

No, Nhan Kiet charges no fee to end an EOR employment, and the deposit is refunded once the final accounts are settled. What remains are the payments Vietnamese law requires the employer to make, which are passed through at cost: salary to the last working day, payment for untaken annual leave, and severance allowance only for any period not covered by unemployment insurance. Because unemployment insurance is paid for every month an employee is on Nhan Kiet's payroll, that period does not build up severance.

For the formula and examples, see our guide to severance pay in Vietnam.

Are EOR prices in Vietnam quoted in USD or VND?

Nhan Kiet quotes EOR prices in Vietnamese dong, and the US dollar figures on this page are indicative conversions at about VND 26,250 to USD 1. The EOR service is supplied to foreign companies, which are non-residents, so a quote in foreign currency and payment by foreign-currency bank transfer are allowed under Clause 16, Article 4 of Circular 32/2013/TT-NHNN. Salaries are always paid to employees in dong.

What does EOR cost for a foreign national in Vietnam?

EOR in Vietnam is for Vietnamese nationals; a foreign national needs a work permit issued to an employer with a presence in Vietnam, which is the PEO model. Under PEO your Vietnamese entity is the employer, the employer's contributions are 22.5% instead of 23.5% because foreign nationals do not pay unemployment insurance, and the work permit and residence card are priced per service.

For how the two models differ, see PEO in Vietnam: how the model works.

How do you get an EOR quote for Vietnam?

Send the roles, the gross salary or salary range, the city and the planned start date, and Nhan Kiet returns an itemised EOR quote within 24 hours. The quote shows each of the four lines — salary, contributions, service fee and VAT — and the deposit, so you can compare it line by line with other offers.

To request a quote, start from our Employer of Record service in Vietnam.