FAQ
Hiring, payroll and compliance in Vietnam: common questions
Short answers from our consultants, updated for the rules in force in 2026.
Hiring in Vietnam
How can a foreign company hire in Vietnam without a legal entity?
Through an Employer of Record (EOR). Elitez Asia Vietnam employs the person under a Vietnamese labour contract and handles payroll, social insurance and tax, while the company directs the work.
Employer of Record (EOR)What does it cost an employer to hire someone in Vietnam?
On top of gross salary, the employer pays 23.5% of insured salary: 17.5% social insurance (including 0.5% occupational accident and disease insurance), 3% health insurance, 1% unemployment insurance and a 2% trade union fee. Most companies also pay a 13th-month salary.
Open the cost simulatorDo foreign employees need a work permit?
Yes, unless they fall into an exempt category, in which case a certificate of exemption is needed. They also need a valid visa or temporary residence card.
Work Permit & VisaPayroll and compliance in 2026
What is the social insurance salary ceiling in 2026?
VND 46.8 million a month until 30 June 2026 and VND 50.6 million from 1 July 2026, equal to 20 times the base salary. The unemployment insurance ceiling is 20 times the regional minimum wage.
Payroll OutsourcingWhat are the regional minimum wages from 1 January 2026?
VND 5.31 million (Region I), 4.73 million (Region II), 4.14 million (Region III) and 3.70 million (Region IV) a month, under Decree 293/2025/ND-CP.
Payroll OutsourcingHow is personal income tax on salaries calculated in 2026?
A five-bracket progressive schedule from 5% to 35% applies to the whole 2026 tax year. Monthly personal relief is VND 15.5 million and VND 6.2 million for each dependant.
Payroll OutsourcingStaffing and outsourcing
What is the difference between EOR, labour sub-leasing and outsourcing?
With EOR we employ a person who works for you long term. With labour sub-leasing our employees work under your direction for up to 12 months in permitted job types. With outsourcing we deliver a defined function and manage the team ourselves.
Staffing & OutsourcingIs Elitez Asia Vietnam licensed for labour sub-leasing?
Yes. Licence No. 06/2024/SHCM was issued by the Ho Chi Minh City People's Committee on 9 May 2024 and is valid for 60 months.
Staffing & OutsourcingFor candidates
Do candidates pay any fee?
No. Elitez Asia Vietnam does not charge candidates for job applications or placements.
What happens after I apply?
Your application goes to the consultant responsible for the role. If your profile matches, the consultant contacts you to discuss the job before presenting you to the client.
How is my personal data protected?
We process candidate data with your consent under Law 91/2025/QH15, share it with a client only for roles you agree to, and delete it at the end of the retention period stated in our Privacy Policy.
Read the Privacy PolicyLast reviewed: 2 November 2026. This page gives general information, not legal advice.
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