From 28 September 2026, electronic identification accounts for foreigners are no longer classified as Level 1 or Level 2. Under Decree 320/2026/ND-CP, which amends Decree 69/2024/ND-CP, foreign nationals follow a single registration procedure.

The updated rules also broaden eligibility. Foreign nationals who have lawfully entered Vietnam can apply when needed, extending eligibility beyond those legally residing in the country.

This guide to VNeID for foreigners explains the benefits, eligibility requirements, documents to prepare, application steps and processing times.

1. Why Should Register VNeID for Foreigners?

VNeID is Vietnam’s national electronic identification application. It allows foreign nationals to manage their digital identity, access integrated information and documents, and use services connected to the electronic identification and authentication system.

The practical value of VNeID for foreigners lies in supporting everyday needs, including banking verification, online administrative procedures and access to electronic documents.

Identity Verification for Banking Services

At participating banks, VNeID supports identity verification and biometric matching. Completing these checks helps foreign customers meet the requirements for digital banking functions, including online transfers and payments.

Applicants must still satisfy the bank’s account opening requirements and provide the necessary documents. Having VNeID does not automatically allow a foreign customer to open an account entirely online at every bank.

Access to Online Public Services

Foreign nationals can use their electronic identification accounts to sign in, verify their identity and access procedures through public service systems that support VNeID.

This makes it easier to submit applications and receive notifications online, reducing the need to visit an authority for every stage of a procedure. Steps requiring physical attendance must still be completed as instructed.

Management of Electronic Documents

VNeID enables users to access information and documents integrated into their accounts, such as residence card information where integration and use are supported.

When handling procedures or transactions, receiving authorities and organisations use integrated information according to the applicable regulations. This helps reduce repeated declarations and requests to present original documents or copies already available through the application.

Registration of a Company’s Electronic Identification Account

For foreign investors who have established a company in Vietnam and also serve as its legal representative, a personal VNeID account supports registration of the company’s electronic identification account.

This helps the business verify its identity and access online public services available to organisations.

These benefits depend on the information integrated into the account and the systems supported by each bank, authority or service provider. Check the receiving organisation’s requirements before using VNeID for a particular transaction.

2. Who Can Apply for VNeID in Vietnam?

Foreign nationals can apply for an electronic identification account when needed if they:

• Have lawfully entered Vietnam; or
• Are legally residing in Vietnam.

Eligibility for VNeID for foreigners is not limited to employees or investors. Employment in Vietnam is therefore not stated as a prerequisite under this provision.

Foreign children under 14 and individuals under guardianship or representation can also register. They must follow the procedure involving their representative or guardian.

Do Foreigners Still Need a Level 2 Account?

From 28 September 2026, electronic identification accounts for foreign nationals are issued without a level classification.

Older guides may describe separate Level 1 and Level 2 procedures. Applicants should follow the updated registration requirements rather than rely on those earlier instructions.

3. What Should You Prepare Before Registration?

Preparing your documents and contact information before visiting the immigration authority can make the process easier. The following checklist covers the main requirements and practical preparations for VNeID for foreigners.

Passport or International Travel Document

• Applicants must present their passport or another document valid for international travel.
• Check your personal details before the visit so that the information you provide is consistent, particularly your full name, date of birth, nationality and document number.

Mobile Phone Number Registered in Your Name

• Foreign applicants must provide a mobile phone number registered in their own name.
• Check your subscription details with your mobile service provider. Using a number does not necessarily mean that the subscription is registered under your identity.
• For children under 14 and applicants under guardianship or representation, the representative or guardian uses a number registered in their own name.

Email Address, if Available

• Provide an email address if you have one. Email is one of the channels through which the registration result may be communicated.
• Choose an address you check regularly and confirm that it is entered correctly.

Information Required by Form TK01

• Applicants must provide complete and accurate information using Form TK01, the prescribed electronic identification account application form.
• This includes the registered mobile phone number, email address if available, and any additional information requested for integration into the national identification application.

Smartphone for Using the Application

• The receiving officer guides applicants in downloading, installing and entering information in the application.
• Bringing a compatible smartphone with internet access is therefore useful. Make sure you can install the application and access the contact channels provided during registration.

Where Do Foreigners Register?

Applications for VNeID for foreigners are made in person at the immigration authority of the provincial-level police.

Before travelling, confirm the office address, opening hours and any local instructions concerning appointments or application reception.

This is particularly helpful if you need time away from work, must travel to the office, or will attend with a child or represented applicant.

4. How to Register for VNeID in Vietnam

The registration process involves presenting your identity document, providing application information and completing biometric collection.

Step 1: Present Your Travel Document

Visit the immigration authority, request an electronic identification account and present your passport or international travel document.

An in-person visit forms part of the registration procedure for VNeID for foreigners. Downloading the application alone does not complete the process.

Step 2: Provide Your Application Information

Provide complete and accurate information using Form TK01.

Give the receiving officer your registered mobile phone number, email address if available, and any additional information you wish to integrate into the application.

Review your details carefully. If you notice an incorrect name, passport number or contact detail, inform the officer before submission.

Step 3: Complete Biometric Collection

The receiving officer enters your information into the electronic identification and authentication system.

The officer also captures your facial photograph and collects your fingerprints to authenticate your information against the National Immigration Database.

Applicants must attend in person for these biometric steps.

Step 4: Follow the Application Instructions

The officer guides you in downloading and installing the national identification application and entering the required information.

If your device encounters a technical problem, explain it to the officer so that you can receive appropriate guidance.

Step 5: Receive Your Registration Result

After completing the necessary steps, the immigration authority sends the account issuance request to the authority managing and operating the electronic identification and authentication system.

The result is communicated through one of these channels:

• The national identification application;
• Your registered mobile phone number; or
• Your email address.

Keep these channels accessible and follow the instructions accompanying the notification.

5. How Long Does Registration Take?

The processing time for VNeID for foreigners depends on whether the applicant’s facial photograph and fingerprints are already available in the National Immigration Database.

These periods are measured in working days. Allow for weekends and public holidays when estimating when you may receive the result.

If no notification arrives after the applicable period, contact the receiving authority for guidance. First, check the application, phone messages and email.

6. Registration for Foreign Children Under 14

Foreign children under 14 must visit the immigration authority together with their representative or guardian.

The representative or guardian uses a mobile phone number registered in their own name to provide the information and register the child’s electronic identification account.

The same arrangements apply to foreign nationals under guardianship or representation.

Families should arrange for both the applicant and the representative or guardian to attend, rather than assume that the representative can complete the procedure alone.

7. Vina TPT’s Support with VNeID for Foreigners

Vina TPT helps foreign nationals understand the registration requirements and prepare the necessary documents and information. We guide clients through the process so they can plan their visit and reduce difficulties caused by incomplete or inconsistent details.

For foreign investors who also serve as the legal representative of a Vietnamese company, we provide guidance on registering the company’s electronic identification account after personal registration has been completed.

Applicants must still attend the relevant authority for verification and biometric collection as required.

Contact Vina TPT for support with VNeID for foreigners and guidance on the registration procedure applicable to your circumstances.

Legal basis: Decree 69/2024/ND-CP, as amended by Decree 320/2026/ND-CP. This article covers the registration procedure for foreign nationals effective from 28 September 2026.

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Vietnam labor compliance: Employment contracts, payroll records and work permits are part of a company’s day-to-day operations. Errors in these areas can also lead to administrative fines and obligations to pay employees amounts owed. Based on the information provided on Decree 283/2026/ND-CP, effective from September 10, 2026, sets out administrative penalties for violations in the fields of labor and social insurance.

For businesses in Vietnam, this makes it important to review everyday HR practices, from employment contracts and payroll to work permits and labor records. Below are seven areas employers should pay particular attention to.

1. Employment contracts

Employers may face penalties for failing to sign a written employment contract when required, using the wrong type of contract, or omitting essential terms. Retaining an employee’s original identity documents, diplomas or certificates, and requiring a deposit or other asset as security for the contract, are also identified as violations.

The supplied material states that fines for violations concerning the form, type or contents of an employment contract range from VND 2 million to VND 25 million, depending on the number of affected employees. Retaining original documents or requiring a deposit may result in a fine of VND 20 million to VND 25 million.

Legal reference: Article 15 of Decree 283/2026/ND-CP.

2. Probation arrangements

A business should check how often it applies probation to a position, how long probation lasts and what salary the employee receives. The material specifies that probation should not be applied more than once for the same job, should not exceed the statutory period, and should be paid at no less than 85% of the salary for that job.

Employers must also communicate the probation result and enter into an employment contract when the employee meets the requirements in cases prescribed by law. Some violations carry fines of VND 500,000 to VND 1 million. Applying probation more than once, exceeding the permitted period or paying probation salary incorrectly may result in fines of VND 2 million to VND 5 million. An employer may also be required to pay the outstanding salary or enter into an employment contract.

Legal reference: Article 16 of Decree 283/2026/ND-CP.

3. Salary and payroll compliance

Payroll compliance extends beyond calculating monthly salaries. According to the supplied material, businesses may be fined VND 5 million to VND 10 million for certain failures involving salary scales, payroll tables, labor norms or bonus policies. These include failing to establish or disclose them, failing to consult the workplace employee representative organization when required, providing a noncompliant payslip, or failing to ensure equal pay for work of equal value.

Other salary violations include late or insufficient payment of contractual wages, overtime pay, night-work pay or work-stoppage pay. Improper deductions, failure to pay for unused annual leave when employment ends, and failures concerning salary during a temporary transfer or work suspension are also listed. The stated fine ranges depend on the number of affected employees:

Affected employees	Fine range
1–10	VND 5–10 million
11–50	VND 10–20 million
51–100	VND 20–30 million
101–300	VND 30–40 million
301 or more	VND 40–50 million

Paying below the government-prescribed minimum wage carries separate stated ranges: VND 20–30 million for 1–10 affected employees, VND 30–50 million for 11–50, and VND 50–75 million for 51 or more.

The material also addresses employees who are not subject to compulsory social, health and unemployment insurance. Their employer must pay an additional amount alongside salary equivalent to the employer’s contribution obligations. Failure to pay all or part of this amount may result in fines ranging from VND 3 million to VND 20 million, depending on the number of affected employees.

Depending on the violation, the business may be required to pay outstanding or late salary plus interest, or the unpaid insurance-equivalent amount plus interest.

Legal reference: Article 23 of Decree 283/2026/ND-CP.

4. Contract performance and temporary transfers

When assigning an employee to different work, businesses should review the notice given, the reason and duration of the transfer, and whether the employee’s consent is required. The supplied material also identifies risks in assigning a workplace different from that stated in the contract or failing to take an employee back after a period of contract suspension.

Fines for certain violations may range from VND 1 million to VND 7 million. The material lists higher ranges for workplace sexual harassment that does not reach the level of a criminal offence (VND 15–30 million) and coercion or mistreatment of employees (VND 50–75 million).

Legal reference: Article 17 of Decree 283/2026/ND-CP.

5. Employment termination

At the end of an employment relationship, employers should check whether written notice is required and whether all payments and documents have been completed. This includes employee entitlements, applicable severance or job-loss allowances, social and unemployment insurance procedures, and the return of documents or provision of relevant records when requested.

The stated fine for failing to give required written notice is VND 1 million to VND 3 million. Violations involving payments, allowances or post-termination documents may carry fines of VND 1 million to VND 20 million, depending on the number of affected employees.

Legal reference: Article 18 of Decree 283/2026/ND-CP.

6. Foreign employees and work permits

Businesses employing foreign nationals should review whether each employee holds a valid work permit or confirmation of exemption, and whether their actual work matches the permit. They should also check notification obligations when an employee works in multiple provinces or cities, as well as procedures for returning a permit or exemption confirmation when required.

According to the supplied material, a foreign employee working without a valid work permit or exemption confirmation may face a fine of VND 15 million to VND 25 million. For an employer using foreign employees without valid permits, the stated fines are VND 30–45 million for 1–10 employees, VND 45–60 million for 11–20, and VND 60–75 million for 21 or more. In some cases, a foreign employee may also be expelled from Vietnam.

Legal reference: Article 13 of Decree 283/2026/ND-CP.

7. Labor records and reporting

Workforce administration includes declarations of labor use, a labor management register, reports on changes in employment, and registration or updates to labor registration information.

The supplied material indicates fines of approximately VND 1 million to VND 10 million for violations involving declarations or the labor management register. Failure to register or update labor registration information may result in fines of VND 5–10 million for 1–50 employees, VND 10–15 million for 51–100, and VND 15–20 million for 101 or more.

Legal references: Articles 11 and 12 of Decree 283/2026/ND-CP.

Download Vina TPT’s checklist to review your company’s compliance with the seven employment areas covered in this article.

Download the Compliance Checklist for Labor & SHUI

Vina TPT – Review HR & Payroll Records Regularly

Administrative fines are only one possivinable consequence of a compliance gap. Depending on the violation, a business may also need to pay outstanding wages or benefits, pay interest, complete missing documents or fulfil other outstanding obligations. Regular reviews of employment contracts, payroll records, social insurance documents, work permits and labor reports can help businesses identify issues that need attention.

Vina TPT provides businesses in Vietnam with support across company incorporation, accounting, tax, HR and payroll, and business compliance. For the matters covered in this article, our HR and payroll services support salary calculation, social insurance record management, personal income tax calculation and filing, and related workforce administration.

Contact Vina TPT to discuss your company’s HR and payroll needs and the wider support required to manage your operations in Vietnam.

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Decree 283/2026/NĐ-CP governs administrative penalties in the fields of labor, social insurance, and Vietnamese workers working abroad under contracts. Issued on July 15, 2026, it took effect on September 10, 2026, replacing Decree No. 12/2022/NĐ-CP.

Compared with the previous regulations, Decree 283/2026/NĐ-CP introduces several notable provisions concerning late payment and evasion of compulsory social insurance and unemployment insurance contributions, employee data management, handling violations electronically, and labor discipline.

Below are seven points businesses should review to comply with the new regulations.

1. Revised penalties for late payment and evasion of social insurance and unemployment insurance contributions

Businesses should pay particular attention to the new rules on late payment and evasion of compulsory social insurance and unemployment insurance contributions.

Late payment of compulsory social insurance contributions

Under Article 43 of Decree No. 283/2026/NĐ-CP, late payment of compulsory social insurance contributions may be penalized based on a percentage of the total overdue amount.

Specifically:

• A warning may be issued if the amount involved is less than VND 400,000 at the time the violation is officially recorded.
• A fine of 12% to 15% of the total overdue compulsory social insurance contributions may be imposed, subject to the prescribed maximum of VND 75 million.
• The business must also pay the outstanding contributions in full and an additional amount equal to 0.03% per day, calculated on the overdue amount and period in accordance with the regulations.

Evasion of compulsory social insurance contributions

Evasion of compulsory social insurance contributions is subject to a fine of 18% to 20% of the total amount evaded, subject to the prescribed maximum.

The Decree also sets out separate provisions for employers that fail to register, or fail to register all individuals required to participate in compulsory social insurance, after a period of 60 days.

The penalty is determined based on the number of affected employees.

Late payment and evasion of unemployment insurance contributions

Similarly, Articles 45 and 46 of Decree 283/2026/NĐ-CP separately address late payment and evasion of unemployment insurance contributions.

Late payment may be subject to a fine of 12% to 15% of the total overdue amount, up to the prescribed maximum of VND 75 million.

Evasion may be subject to a fine of 18% to 20% of the total amount evaded, up to the prescribed maximum of VND 75 million.

In addition to fines, businesses must implement the applicable remedial measures.

Businesses should note: When determining the fine applicable to an organization, they need to consult the provisions on fines for organizations in Decree No. 283/2026/NĐ-CP, rather than directly applying only the amount stated for each violation.

2. Handling administrative violations electronically

Decree No. 283/2026/NĐ-CP adds provisions for handling administrative violations electronically when the relevant infrastructure, technical, and information requirements are met.

Violation records, decisions, and related documents may be sent through prescribed electronic channels, including:

• The email address that the individual in violation or the representative of the organization in violation has provided to the competent authority;
• The national digital identification application or an electronic identification account that meets authentication requirements;
• Applications specified in sector-specific legal documents;
• SMS messages sent to a previously provided phone number; and
• The email addresses of the fine collection agency and other relevant agencies for enforcement purposes.

Businesses should therefore keep the contact details, email addresses, and electronic accounts used in dealings with state authorities up to date to avoid missing notices or documents relating to violations.

3. Cases showing signs of criminal activity may be referred to competent authorities

Under Decree 283/2026/NĐ-CP, if an act shows signs of a crime during the review or handling of a violation, the official handling the case must refer the relevant file to the competent criminal proceedings authority.

Notable acts include:

• Using forged papers or documents;
• Illegally accessing, sharing, using, buying, selling, or exchanging information or data in the employee database that has not been made public by a competent authority;
• Infringing an employee’s honor, reputation, or dignity during disciplinary proceedings;
• Exploiting activities involving Vietnamese workers working abroad to organize illegal departures, exploitation, or forced labor; and
• Repeatedly violating the rules by assigning workers aged 15 to under 18 to prohibited jobs or workplaces.

These provisions highlight the need for businesses to pay close attention to the accuracy of personnel records, data security, and procedures for handling employee matters.

4. Longer limitation period for violations involving Vietnamese workers working abroad

Decree No. 283/2026/NĐ-CP sets the following limitation periods for imposing administrative penalties:

• One year for administrative violations relating to labor and social insurance; and
• Two years for administrative violations involving Vietnamese workers working abroad under contracts.

The limitation period for violations in the field of sending Vietnamese workers abroad under contracts has therefore increased from one year to two years.

Businesses operating in this field should take the new period into account when reviewing records, contracts, and related compliance obligations.

5. Additional remedial measure: mandatory public apology

Alongside fines, Decree 283/2026/NĐ-CP adds or further specifies remedial measures, including a mandatory public apology in certain cases.

This measure may apply to specified acts, such as:

• Workplace sexual harassment that does not warrant criminal prosecution;
• Forced labor or mistreatment of employees that does not warrant criminal prosecution;
• Requiring an employee to perform a labor contract to repay a debt owed to the employer; and
• Certain violations relating to the organization and operation of trade unions.

Depending on the violation, a business may also be required to reinstate an employee, pay wages, or refund amounts it collected.

When reviewing compliance, businesses should therefore consider all applicable remedial measures as well as the potential fine.

6. Stricter requirements for updating and managing employee information

Decree No. 283/2026/NĐ-CP also addresses the provision, updating, and management of employee information.

For employees subject to compulsory social insurance, failure to provide information, or provision of incomplete or inaccurate information for labor registration, may be subject to penalties under the regulations.

Employment service businesses are required to:

• Create and update employee data;
• Manage employer data;
• Protect the safety and confidentiality of personal data; and
• Protect the safety and confidentiality of labor data and employment transaction data.

The Decree also prescribes penalties for illegally accessing, sharing, using, buying, selling, or appropriating employee data that has not been made public. In particular:

• Illegal access, sharing, or use of data may be subject to the prescribed fines; and
• Illegal buying, selling, exchanging, or appropriation of data may be subject to a fine of up to VND 70 million if the conduct does not warrant criminal prosecution.

Businesses should use these provisions to review how they manage personnel records, personal information, social insurance data, and internal data access rights.

7. Fines of up to VND 40 million for certain labor discipline violations

Article 25 of Decree 283/2026/NĐ-CP prescribes penalties for certain violations concerning labor discipline and material liability.

Businesses may be penalized for:

• Failing to inform employees of the internal labor regulations;
• Failing to display the main provisions of the internal labor regulations at the workplace;
• Failing to establish written internal labor regulations when required;
• Failing to register the internal labor regulations as required;
• Applying internal labor regulations that are not yet effective or are no longer effective;
• Taking disciplinary action without following the required procedures or limitation period; or
• Suspending an employee from work contrary to the regulations.

Notably, certain serious violations may be subject to fines of VND 20–40 million, including:

• Imposing a monetary fine or deducting wages instead of taking disciplinary action;
• Taking disciplinary action for conduct that is not specified in the applicable regulations;
• Imposing multiple forms of disciplinary action for a single violation; or
• Taking disciplinary action against an employee during a period when the law prohibits it.

Depending on the circumstances, a business may also be required to reinstate the employee, pay wages, refund amounts collected, or issue a public apology.

Conclusion

Decree 283/2026/NĐ-CP introduces several notable changes to administrative penalties relating to labor, social insurance, unemployment insurance, and Vietnamese workers working abroad under contracts.

For businesses, compliance extends beyond paying social insurance contributions on time. It also involves managing employment records, updating data, establishing and registering internal labor regulations, following proper disciplinary procedures, and protecting employee information.

Reviewing and updating internal procedures can help businesses reduce the risk of violations and manage their workforce in accordance with current regulations.

Need to review your employment records and social insurance compliance?

Vina TPT provides HR & Payroll services and labor compliance advice, supporting businesses with personnel management and their social insurance obligations under current regulations.

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Is your foreign-invested enterprise (FDI) fully prepared for the upcoming payroll shifts? 2026 marks a year of major regulatory changes in Vietnam salary regulations, featuring two significant adjustments: the Regional Minimum Wage hike in January and the Base Salary increase in July. For foreign investors, HR professionals, and internal accounting teams, navigating these dual updates is critical to optimizing labor costs and avoiding severe compliance penalties. This ultimate guide will walk you through the essential 2026 salary policies, insurance caps, and overtime rules to ensure your business remains 100% compliant. 

Core Principles of Salary Regulations in Vietnam 

Before diving into the specific 2026 updates, it is vital to understand the foundational rules governing payroll under the Vietnam Labor Code 2019. Adhering to these legal baselines is the first step for any foreign-invested enterprise (FDI) to build a compliant and risk-free HR framework.

According to the Labor Code, all employment contracts and company policies must strictly observe the following core principles:

• Equality and Non-Discrimination: Employers must pay equal salaries for equal work, regardless of gender, nationality, or social background. Vietnam strictly enforces this principle to ensure fairness in the workplace.

• Currency of Payment: By default, salaries for Vietnamese employees must be paid in Vietnamese Dong (VND). However, FDI companies and foreign employers are legally permitted to pay expatriate employees in foreign currencies (e.g., USD).

• Timely and Full Payment: Salaries must be paid fully and on time according to the agreed-upon labor contract. Late payments are strictly regulated by law and may incur mandatory interest penalty payments to the employee if delayed beyond permissible force majeure limits.

2026 Regional Minimum Wage Updates (Effective Jan 1, 2026) 

The first major milestone of 2026 is the implementation of Decree 293/2025/ND-CP, which officially increases the Regional Minimum Wage by an average of 7.2%. This minimum wage serves as the absolute floor for negotiating monthly salaries for full-time workers operating under normal conditions. 

Minimum Wage Table by Region (I, II, III, IV) 

FDI companies typically operate in major economic hubs, mostly falling under Region I and II. Here are the updated 2026 rates: 

Region	2026 Monthly Minimum Wage (VND)	Key Applicable Areas
Region I	5,310,000 VND	Ho Chi Minh City, Hanoi, Binh Duong, Dong Nai, Hai Phong…
Region II	4,730,000 VND	Da Nang, Can Tho, specific provincial cities
Region III	4,140,000 VND	Provincial towns and emerging industrial zones
Region IV	3,690,000 VND	All other rural and remaining areas

>>>>Read more: Regional Minimum Wage 2026 in Vietnam: Latest Updates and Key Changes

Impact on Unemployment Insurance (UI) Caps 

Critical Compliance Note: The Regional Minimum Wage does not just dictate base pay; it also sets the ceiling for Unemployment Insurance (UI). By law, the maximum salary for calculating UI contributions is capped at 20 times the Regional Minimum Wage. For employees in Region I, the 2026 UI contribution cap is now 106,200,000 VND (20 x 5,310,000 VND). 

The New Base Salary Increase (Effective July 1, 2026) 

While the minimum wage targets the private sector, the Base Salary (Lương cơ sở) under Decree 161/2026/ND-CP primarily dictates public sector wages. However, FDI companies must pay close attention to this decree because the Base Salary directly controls the maximum caps for mandatory social and health insurances in the private sector. 

How Base Salary Affects Social & Health Insurance Caps 

Effective July 1, 2026, the Base Salary will increase to 2,530,000 VND. The legal formula for capping Social Insurance (SI) and Health Insurance (HI) contributions is 20 times the Base Salary. 

• New SI & HI Cap Calculation: 20 x 2,530,000 VND = 50,600,000 VND. 

• Impact: Any gross salary exceeding 50,600,000 VND will only be subject to SI and HI calculations up to this absolute ceiling. HR departments must update their payroll software before July 2026 to reflect this new cap and avoid overpaying or underpaying state insurances. 

Overtime Pay and Night Shift Salary Regulations 

Vietnamese labor law provides strict guidelines for overtime (OT) and night shift compensation to protect worker rights. FDI businesses must accurately calculate these multipliers: 

• Regular Workdays: OT is paid at 150% of the standard hourly rate. 

• Weekly Days Off: OT is paid at 200% of the standard hourly rate. 

• Public Holidays and Paid Leave: OT is paid at 300% of the standard hourly rate (in addition to the regular holiday pay). 

• Night Shifts: Working at night (from 22:00 to 06:00) entitles the employee to an additional 30% night shift allowance, plus further multipliers if the night shift falls on an overtime day. 

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The 13th-Month Salary and Bonus Regulations: Is It Mandatory?  

A frequent question from foreign investors is whether the 13th-month salary is a legal requirement. According to Vietnam’s salary regulations, a 13th-month bonus is not strictly mandatory by law. It is legally considered a “bonus” based on company performance and employee productivity. 

However, it is a deeply ingrained market norm. More importantly, if the 13th-month salary is explicitly written into the Labor Contract or the Collective Labor Agreement (CLA), it becomes legally binding and must be paid regardless of the company’s financial status that year. 

FDI Compliance: A 5-Step Payroll Audit Checklist 

To ensure a smooth transition into the 2026 fiscal year, internal accounting and HR teams should execute the following 5-step checklist: 

1. Review Labor Contracts: Ensure no employee in Region I is being paid below the new 5,310,000 VND threshold.
2. Update Payroll Software: Adjust system parameters to reflect the January Minimum Wage UI caps and the July Base Salary SHI caps.
3. Adjust Insurance Contributions: Re-declare insurance levels with the local Social Insurance Authority based on the new ceilings.
4. Recalculate HR Budgets: Factor the 7.2% wage increase and higher insurance caps into your H2 2026 operational budget.
5. Consult a Tax Expert: Review your Personal Income Tax (PIT) and payroll structures to optimize tax efficiency for both local and expatriate staff. 

Frequently Asked Questions (FAQs) on Salary Regulations 

1. Can salaries be paid in USD?

Yes, but only for expatriates (foreign workers). Under Vietnam’s foreign exchange controls, salaries for Vietnamese citizens must be denominated and paid in VND. 

2. What is the penalty for late salary payment?

If a salary payment is delayed by more than 15 days (due to force majeure), the employer must compensate the employee with an additional amount. This penalty is calculated based on the delayed amount multiplied by the State Bank of Vietnam’s 1-month deposit interest rate. 

3. Are probationary salaries subject to full insurance?

No. Probationary salaries must be at least 85% of the official job salary. Furthermore, mandatory social insurance contributions are generally not required during a standard probation period (which lasts up to 60 days). 

Vietnam’s salary regulations in 2026 bring a layer of complexity that can easily trigger administrative penalties if mishandled. From navigating dual wage increases to calculating exact insurance caps and PIT deductions, the margin for error is slim. 

Why Vina TPT is the Trusted Choice for Payroll Services in Vietnam  

With over 20 years of experience supporting FDI companies and remote teams, Vina TPT offers a specialized, secure, and fully compliant remote payroll service tailored to Vietnam’s latest legal frameworks. 

We handle complex salary calculations, social and health insurance management, unemployment insurance caps, PIT withholding, and digital payslips—entirely online with real-time dashboards. Our team provides excellent English support, utilizes a highly secure cloud system, and operates under a clear Service Level Agreement (SLA). This gives foreign investors complete confidence and 100% compliance, even when you are not physically present in Vietnam. 

Contact Vina TPT today for a free consultation and to experience professional remote payroll services. Let our experts handle your payroll and labor compliance so you can focus seamlessly on growing your core business. 

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