Insights
Work permit exemption in Vietnam 2026: intra-company transfer
By Nguyễn Quốc Trung — Deputy General Director · Updated
Not every foreign worker in Vietnam needs a work permit — intra-company transferees and a few other categories are exempt. But exemption is not "nothing to do", and the intra-company transfer (ICT) route has its own conditions, paperwork and a valuable social-insurance exemption. This guide explains who is exempt, what an ICT requires, and how its cost and risk compare with a standard work permit.
Key facts (2026):
- Intra-corporate transferees can be exempt from the work permit and from Vietnam compulsory social insurance (Decree 158/2025/NĐ-CP).
- Requires at least 12 months' prior employment abroad, a committed service sector, and a proven corporate chain.
- Exemption still needs a written confirmation filed 10 days before (and within 60 days of) the start date.
Who is exempt from a Vietnam work permit?
A foreign worker must hold a work permit unless they fall within an exemption under Article 154 of the 2019 Labour Code. The common exempt categories include capital contributors of VND 3 billion or more, chairpersons or board members of a company with that capital, heads of representative offices, people entering for under 3 months to offer services or handle technical incidents, intra-corporate transferees within committed service sectors, and certain priority-field roles. Even so, most exempt cases still require a written confirmation, covered below.
What is an intra-company transfer (ICT), and who qualifies?
An intra-company transfer is the movement of a manager, specialist or technician from a foreign enterprise to its commercial presence in Vietnam. To qualify, the transfer must fall within the service sectors Vietnam committed under the WTO, the receiving entity must be an established commercial presence in Vietnam, and the worker must have been continuously employed by the overseas enterprise for at least 12 months before the transfer. Where these are met, the transferee can be exempt from the work permit — though the corporate relationship must be proven with legalised documents.
Does an exempt person still need paperwork?
Yes — most exempt cases still require a written confirmation of exemption from the work-permit requirement. The file must be submitted at least 10 days before, and within 60 days of, the date the person is expected to start work. Skipping it is a common and expensive mistake: without the confirmation, the worker is treated exactly as if they had no permit, and the employer faces the same fines by headcount. Exemption removes the permit, not the procedure.
Do intra-company transferees pay social insurance in Vietnam?
No — an intra-corporate transferee is exempt from Vietnam compulsory social insurance under Decree 158/2025/NĐ-CP and may retain home-country social insurance. This is the main financial advantage of the ICT route, because it removes the employer's compulsory social-insurance contribution for that person. Health insurance and Vietnam personal income tax still apply, and an assignee who stays more than 183 days remains a Vietnam tax resident regardless of the route.
What does the ICT route cost and require?
The ICT route carries a larger documentation set than a standard permit: notarised translation of transfer and appointment decisions plus relationship evidence across the countries in the chain — around USD 1,040 for a multi-country set — with consular legalisation quoted after the dossier is reviewed. The monthly PEO administration fee is the same flat USD 35 per employee. All figures are inclusive of government fees and exclude only 8% VAT; the full menu is in PEO cost in Vietnam 2026.
ICT or a standard work permit: which is right?
A standard work permit is simpler and lower-risk, while the ICT route costs more in documentation but can exempt the transferee from compulsory social insurance. The ICT route only works if you can fully substantiate the corporate chain; if you cannot, it risks delay or rejection, and the standard work permit is the safer choice. The decision turns on salary level, assignment length and how cleanly the group structure can be proven — see the trade-off in PEO in Vietnam.
Why Nhân Kiệt
Nhân Kiệt Supplying Manpower Co., Ltd (tax code 0308022768, established 2009) holds a labour sub-leasing licence (No. 15/2019/SHCM) and an employment-services licence (No. 22139/2023/45/SLĐTBXH-VLATLĐ) issued in Ho Chi Minh City, and is certified to ISO 9001:2015, ISO 45001 and ISO 14001. We assess whether the exemption applies, prepare the confirmation or the full permit, and run payroll, insurance and PIT under our PEO service. For a quotation, call +84 908 636 108 (Mr Trung) or +84 28 3505 4224. This is general information, not legal advice.
Call +84 908 636 108 or see labour compliance, payroll outsourcing, EOR Vietnam.