Foreign employees generally require a work permit unless exempt under specific categories. Employers sponsor the application and must demonstrate compliance with local labour planning requirements. Work permits are typically issued for up to two years and are renewable.

• Employers must register with the tax authority and social insurance agencies.
• Payroll is usually run monthly.
• Employers are responsible for withholding personal income tax and mandatory social insurance contributions and submitting monthly and annual filings.

• Contracts may be fixed-term or indefinite and must be in writing.
• Probation Period: Up to 60 days for skilled roles and 30 days for others.
• Working Hours: Standard working time is 8 hours per day and 48 hours per week.
• Overtime: Limited and paid at 150% to 300% depending on timing.
• Termination: Notice periods apply based on contract type. Severance allowances may apply where unemployment insurance is not fully applicable.

• Social Insurance: Mandatory contributions apply.
  
  • Employer: Approximately 21.5% of salary (social insurance, health insurance, unemployment insurance).
  • Employee: Approximately 10.5% of salary.
• Annual Leave: Minimum of 12 paid days per year, increasing with seniority.
• Sick Leave: Provided through social insurance, subject to caps and certification.
• Maternity Leave: 6 months paid through social insurance.
• Paternity Leave: 5 to 14 days depending on circumstances.
• Public Holidays: 11 paid national holidays.

• Tax Residency: Individuals present in Vietnam for 183 days or more in a 12-month period are tax residents.
• Residents: Taxed on worldwide income.
• Non-Residents: Taxed only on Vietnam-sourced income at a flat rate.
• Tax Year: Calendar year.
• System: Progressive personal income tax up to 35%.