Vietnamese employee
Configure SI, HI and UI on the correct wage and cap.
Vietnam EOR Guide
Hiring in Vietnam: social insurance by nationality, wage caps and work permits
Vietnam payroll starts with the Labour Code contract and the social-insurance mix for that worker. Vietnamese employees and many foreign employees do not share the same contribution profile.
Employment system
What shapes a Vietnam hiring plan
ContractUse a written local employment agreement
Social insuranceConfirm SI, HI and UI treatment for the worker
CapsApply the current contribution ceilings
Foreign hireSequence work permit or exemption before the start
These are planning inputs. Employee category, location, compensation, immigration status, collective terms and later rule changes can alter the required process.
Hiring decision
Separate nationality, contribution mix and authorization before the offer
Foreign employee
Confirm social-insurance coverage rules and the work-permit path together.
Role change
Revisit contribution category and permit conditions when duties or location change.
Country-specific workflow
The records and decisions that need separate review
The written contract is the employment control
Record duties, workplace, term, working hours, wage structure, probation and termination terms in a local employment document. Internal offer letters do not replace the Labour Code requirements.
Keep the signed terms aligned with the data sent to payroll and social insurance.
Primary reference: Ministry of Labour, Invalids and Social Affairs
Contribution mix depends on nationality and program
Social insurance, health insurance and unemployment insurance are separate components with employer and employee shares. Foreign employees are generally outside unemployment insurance, and other coverage rules can differ by assignment type.
Contribution bases are capped. Do not apply the headline percentage to uncapped gross pay without checking the current ceilings.
Primary reference: Vietnam Social Security
Tax and work authorization are gated steps
Personal-income-tax treatment depends on residence and the compensation items. A work permit, exemption or other authorization must match the role and employer before work begins.
Treat renewals and workplace changes as tracked cases, not as informal HR edits.
Primary reference: General Department of Taxation
Control points
What to catch before onboarding
Each item can change the budget, start date or employing route.
Applying the Vietnamese UI rate to every foreign employee
Ignoring contribution caps in the cost model
Using an English offer as the only employment record
Allowing work to start before permit or exemption evidence is complete
Primary sources
Official references for Vietnam
Open the current authority guidance before making a final employment, payroll, tax or immigration decision.
- Ministry of Labour, Invalids and Social Affairs
- Vietnam Social Security
- General Department of Taxation
Reference links checked: 15 September 2026. General operational information; confirm the current requirements for the worker and engagement.
Plan the hire
Review the Vietnam case before the offer goes out.
Share the work location, role, compensation, worker status, target date and any immigration dependency. We will identify the employing path and open verification items.