Lasted News, Labor & Insurance Knowledge

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

Posted on 31/12/202520/01/2026 by ASS

1. Entities Subject to the 2026 Regional Minimum Wage Adjustment

According to Article 2 of Decree No. 293/2025/ND-CP, the scope of entities subject to the application of the regional minimum wage has been clearly defined and expanded to include the following groups:

Employees working under labor contracts in accordance with the current Labor Code of Vietnam.

Employers as stipulated under the Labor Code, including:

Enterprises established and operating in compliance with the Law on Enterprises;

Agencies, organizations, cooperatives, households, and individuals that employ workers under lawful labor agreements.

Other relevant agencies, organizations, and individuals involved in the implementation and application of the regional minimum wage in accordance with Decree No. 293/2025/ND-CP.

2. Application of the New Regional Minimum Wage from January 1, 2026

On November 10, 2025, the Government issued Decree No. 293/2025/ND-CP regulating the regional minimum wage applicable to employees working under labor contracts. This adjustment represents a significant policy update aimed at safeguarding employees’ livelihoods while remaining aligned with Vietnam’s economic growth and productivity trends.

Regional Minimum Wage Rates on a Monthly Basis

According to Decree No. 293/2025/ND-CP, the monthly regional minimum wage levels have been revised upward by region as follows:

	Minimum Wage Rates by Month (Unit: VND/month)
Region	2025	2026
Region I	4.960.000	5.310.000
Region II	4.410.000	4.730.000
Region III	3.860.000	4.140.000
Region IV	3.450.000	3.700.000

The regional minimum wage has been adjusted upward by approximately 7.2% compared to 2025, contributing to higher income levels and stronger social security for employees, particularly in the manufacturing and service sectors.

Regional Minimum Wage Table by Hour

	Minimum Wage Rate by Hour (Unit: VND/hour)
Region	2025	2026
Region I	23.800	25.500
Region II	21.200	22.700
Region III	18.600	20.000
Region IV	16.600	17.800

The adjustment of the hourly minimum wage enhances flexibility for seasonal and part-time employment arrangements, while ensuring the protection of workers’ rights in an increasingly diverse labor market.

3. Regulations on the Application of the Minimum Wage

According to the Decree, the monthly minimum wage represents the lowest level used as the basis for wage agreements between employers and employees. Specifically:

Employees who work full standard working hours and fulfill their assigned duties must be paid no less than the applicable regional minimum wage.

For employees paid on an hourly basis, the hourly wage must not be lower than the minimum hourly wage applicable to the corresponding region.

In cases where wages are paid by day, week, output, or lump-sum basis, the converted monthly or hourly wage must ensure compliance with at least the regional minimum wage level.

Wage Conversion Methods:

Monthly wage = (Weekly wage × 52) / 12, or Daily wage × Number of normal working days in the month

Hourly wage = Weekly wage (or daily wage) / Number of normal working hours in the week (or day)

4. Employer Responsibilities When Applying the Minimum Wage

According to Clause 4, Article 5 of Decree No. 293/2025/NĐ-CP on effectiveness and implementation responsibilities, employers are required to fulfill the following obligations when applying the minimum wage to employees:

Employers must review and adjust the provisions in labor contracts, collective labor agreements, and internal regulations to ensure compliance with the new regulations. At the same time, they are not permitted to abolish or reduce employees’ lawful wage and benefit entitlements, including overtime pay, night-shift pay, in-kind allowances, and other benefits prescribed under labor laws.

For agreements that are more favorable to employees and were previously established (for example, wage levels higher than the minimum wage for trained workers or those working in hazardous, arduous, or dangerous conditions), enterprises are required to continue implementing such agreements, unless otherwise mutually agreed by the parties involved.

5. Why Vina TPT Is the Trusted Partner for HR Outsourcing in Vietnam?

Vina TPT is a trusted partner for many FDI enterprises and SMEs, delivering professional HR outsourcing and payroll services supported by a team of experts with over 15 years of experience. Vina TPT helps businesses effectively manage human resources, ensure accurate payroll processing, and maintain full compliance with Vietnam’s labor and employment regulations.

Vina TPT’s HR & Payroll services stand out through:

Experienced legal and HR specialists with up-to-date regulatory knowledge: Our experts stay continuously updated on the latest regulations regarding labor law, wages, social insurance, personal income tax, and international standards, helping businesses minimize compliance risks.

Accurate and transparent payroll processing: We manage payroll calculations, tax withholdings, social insurance contributions, and employee benefits with precision, confidentiality, and on-time execution.

Bilingual Vietnamese – English – Japanese reporting: Designed to meet the governance and reporting requirements of FDI enterprises, supporting communication with parent companies and regulatory authorities in Vietnam.

Integrated end-to-end solutions: By synchronizing HR, payroll, and financial data, Vina TPT reduces errors, saves time, and optimizes operating costs for businesses.

With Vina TPT’s HR outsourcing and payroll solutions, enterprises can focus on their core business activities while all HR and payroll processes are handled professionally, accurately, and transparently. This is a key factor in ensuring legal compliance and building a strong, professional image with employees and international investors.

Reach out to Vina TPT for professional HR outsourcing and payroll solutions that help your business optimize human resource management, payroll administration, and overall operational efficiency.

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Accounting & Tax, Lasted News

Vietnam Work Permit & Tax Compliance for Foreign Experts

Posted on 05/12/202517/04/2026 by ASS

1. Key Compliance Requirements for Foreign Experts in Vietnam

When foreign experts work in Vietnam, they must fully meet three main groups of obligations: Vietnam Work permit legal documents, labor records, and tax and insurance obligations. Compliance is mandatory, and businesses are not allowed to let foreigners work without the appropriate license or visa.

1.1 Required legal documents

Work Permit or certificate of license exemption.
Vietnam work visa / TRC for the right purpose of work.
Labor contract signed after the work permit is approved.

1.2 Required labor records

Valid passport, degrees, professional certificates.
Confirmation of minimum experience according to job requirements.
Health certificate in the correct form.
Judicial record (if required by law).
All foreign documents must be consularized and notarized.

1.3 Tax and insurance obligations

Register for tax code and determine resident/non-resident status.
Deduct – declare – pay personal income tax according to Vietnam taxation regulations.
Participate in social insurance/health insurance if required.

1.4 Reporting and responsibilities of enterprises

Enterprises must explain the need to use foreign labor before applying for Work Permit.
Report foreign labor according to the deadline of the management agency.
Monitor visa, TRC, Work Permit expiration date to renew on time.

Failure to fully comply with regulations on work permits, work visas and Vietnam taxation can lead to serious consequences for both businesses and foreign experts. Businesses may be subject to high administrative fines, be suspended from employing foreign workers or be subject to increased inspections in subsequent periods.

Workers are at risk of being denied or having their Work Permit/visa extended, forced to leave the country or restricted from returning to work in Vietnam.

Therefore, full compliance and proactively updating regulations are of utmost importance for all businesses with foreign experts working in Vietnam.

2. Work Permit & Work Visa Requirements

2.1 Conditions for granting Work Permit

Enterprises must have written approval of the need to use foreign labor before submitting the application.
Workers must meet the professional standards:
- Qualifications relevant to the position
- Working experience according to the number of years specified for each position
Have a health certificate according to the form recognized in Vietnam (valid for 12 months).
Have a clean criminal record, no criminal record, valid and legalized according to regulations.
The labor contract or work agreement must be appropriate to the position applying for a Work Permit.

2.2 Classification of work visas and duration

DN Visa: for people who come to work with a business for a short time (not a replacement for a Work Permit).
LD Visa / Labor Visa: for people who work long-term and is the basis for applying for a temporary residence card.
Temporary Residence Card (TRC): is issued based on a Work Permit and has a corresponding term, up to 2 years.
The Work Permit term is according to the contract but not more than 2 years, and can be extended if conditions are met.

2.3 Work Permit Renewal Process

Submit your application when your Work Permit is still valid, 5-45 days before the expiry date.
The renewal application includes:
- Current Work Permit
- Confirmation of continued employment of foreign workers
- Renewed or renewed employment contract
- Health certificate, criminal record (if update required)
The labor agency reviews the new issuance according to the same procedure.

2.4 Work Permit Exemptions

Working in Vietnam for a short period of time according to the number of days allowed by law.
Members of diplomatic missions and their dependents who qualify.
Experts and lecturers invited or confirmed by state agencies.
Volunteers working for non-profit organizations or NGOs.
Some special cases according to the current decree, but still have to submit an exemption notification to the labor agency.

2.5 Common mistakes that cause applications to be rejected

Lack of notarized documents or using the wrong form according to regulations.
Degrees or experience do not demonstrate appropriate expertise.
Health certificate or criminal record expired / not legalized.
Inconsistent information between passport – contract – application.
The enterprise has not been approved to use foreign labor.
Using the wrong type of visa during the working period, leading to the application being evaluated as invalid.

REQUEST WORK PERMIT ASSISTANCE

3. Employment Contracts & Payroll Compliance

Foreign experts working in Vietnam must fully comply with tax obligations, focusing on personal income tax (PIT) and determining residency status. Enterprises are responsible for withholding, declaring and paying taxes according to regulations, and ensuring that the labor contract, working time and residency records of experts are properly managed. Determining whether an expert is a resident or non-resident directly affects the tax calculation, tax rate and income range that must be declared.

Important tax obligations to comply with:

Register for a personal tax code (MST) as soon as you start working.
Determine residency status based on the number of days present in Vietnam (≥183 days are considered residency).
Declare and pay PIT monthly or quarterly depending on the enterprise.
Annual tax finalization for resident individuals, or upon termination of the contract.
Declaring global income for individuals residing in Vietnam, if there is income generated abroad.
Store full tax documents for inspection purposes: labor contracts, payroll, deduction documents.

In addition, foreign experts need to ensure that their visas, Work Permits and labor contracts are consistent with the actual working time, to avoid being considered “illegible work”, leading to tax arrears or penalties. When there are changes such as position transfers, salary increases, changes in country of residence or contract termination, businesses must promptly update their tax records to avoid compliance risks and ensure transparency according to Vietnamese regulations.

4. Personal Income Tax for Foreign Employees

Foreign experts working in Vietnam must fully comply with personal income tax (PIT) obligations, including registering for a tax code, determining their residency status, and declaring and paying taxes on time. Residency status (resident or non-resident) directly affects the tax calculation, tax rate, and income range that must be declared. For resident individuals, global income arising from both Vietnam and abroad may be subject to declaration if it meets the prescribed conditions.

Main tax obligations to be performed

Register for a personal tax code as soon as you start working.
Determine residency status based on the number of days present in Vietnam (≥183 days/year).
Deduct, declare, and pay taxes monthly or quarterly through the enterprise.
Perform year-end tax settlement or upon termination of the labor contract.
Declare global income for resident individuals if they have income from abroad.
Keep complete documents to serve tax inspection when needed.

5. Annual Compliance Checklist for Foreign Experts Working in Vietnam

To avoid legal and tax risks, foreign experts and businesses need to comply with a set of annual inspection standards. This checklist helps ensure that Vietnam work Permits, visas, labor contracts, taxes and periodic reports are always updated on time, avoiding common errors such as incorrect visa types, expired documents, or inconsistent tax declarations. Annual Compliance Checklist including:

Check the Vietnam work Permit validity and renew it on time.
Review visas / temporary residence cards (TRC) to ensure compliance with the length of stay.
Update labor contracts, salaries, and allowances according to reality.
Compare residence records with the number of days present in Vietnam.
Make personal income tax settlements on time.
Confirm compulsory social insurance obligations (if applicable).
Submit all foreign worker reports as required by the Department of Labor.
Review all documents: contracts, payroll, taxes, visa/Work Permit documents.

6. Vina TPT’s End-to-End Compliance Support for Foreign Experts

Vina TPT provides a comprehensive compliance support solution for foreign experts in Vietnam, including Work Permit, visa, tax and labor records management. The service is optimally designed for FDI enterprises, multinational corporations and experts working under long-term contracts. Thanks to standardized processes and a team of experts, Vina TPT helps businesses reduce legal risks, save time and ensure transparency when using foreign workers. Comprehensive support services include:

Vietnam work Permit consultation and submission, WP extension, WP exemption confirmation.
Visa processing, temporary residence card (TRC) for experts and relatives.
Salary optimization – personal income tax, residence status determination and tax declaration.
Labor contract management, foreign worker reporting.
Annual compliance review.
Representing businesses in meetings with tax and labor authorities.

To ensure foreign experts work legally in Vietnam, contact Vina TPT for full support on Work Permit, visa and tax.

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Labor & Insurance Knowledge

HR Outsourcing & Payroll Service: Smart Strategy for Education Centers to Keep Top Talent

Posted on 03/10/202506/04/2026 by SEN

1. The Hiring Challenge in Education Centers and Why Payroll Service Matters

Education centers in Vietnam, especially foreign language centers and training centers, are facing increasing pressure to compete for human resources. Attracting and retaining good teachers, especially foreign teachers, requires centers to ensure teaching quality while strictly complying with labor and tax regulations. Foreign teachers need work permits, Temporary Residence Card (TRCs), Visas and quarterly personal income tax declarations, forcing the human resources department to handle a complex workload and requiring in-depth understanding of Vietnamese law. In this context, accurate and transparent payroll services play an important role, helping centers ensure timely and correct salaries and bonuses, thereby strengthening their reputation and creating satisfaction for the teaching staff. Combining payroll outsourcing for education centers with a professional human resources process also helps minimize legal risks and maintain financial transparency.

2. How HR Outsourcing Vietnam Simplifies Staff Management for Education Centers

For education centers in Vietnam, maintaining a professional internal human resources department is both costly and requires a large amount of resources to ensure that the entire process of business accounting Vietnam. Foreign language centers and training centers often have to recruit both Vietnamese and foreign teachers, which means having to comply with complex regulations on labor contracts, work permits, TRC, Visa and personal income tax declaration. Each step – from social insurance registration, updating Vietnamese accounting standards (VAS), to managing salary and welfare data – has the potential risk of errors if there is no specialized team with legal knowledge.

HR outsourcing Vietnam service allows education centers to transfer the entire human resources management process to a professional service provider. The service provider will take care of everything from recruitment, contract drafting, timekeeping management, preparation and submission of social insurance documents, to tax compliance and reporting related to payroll outsourcing for education centers. When combined with payroll services, centers not only save operating costs and reduce internal staff, but also ensure that all processes are standardized and fully comply with Vietnamese laws, including financial reporting standards.

The integrated solution between HR outsourcing Vietnam and payroll services also helps education centers create a clear competitive advantage. Thanks to a centrally managed financial and human resource data system, centers can easily plan budgets, control salary costs, and detect early cash flow irregularities or signs of fraud. At the same time, the timely and transparent payment of salaries by payroll outsourcing services for education centers helps improve teachers’ experience, strengthen trust and long-term commitment.

With the support of professional HR & payroll services, education center leaders can focus more on core activities such as developing training programs, expanding services, and promoting enrollment marketing, instead of worrying about complicated HR and tax procedures. This is a comprehensive solution that helps education centers ensure compliance, optimize resources, and build a professional image in the eyes of teachers and students.

SIMPLIFY STAFF MANAGEMENT FOR YOUR EDUCATION CENTER

3. Payroll Services for Education Center to Boost Teacher Satisfaction and Loyalty

In the education sector, teacher experience directly affects teaching quality and training effectiveness. A professional working environment is not only reflected in the curriculum or facilities, but also in the way the center manages human resources and pays salaries.

Deploying payroll outsourcing services for education centers helps automate the entire payroll calculation process, ensuring accuracy, transparency and timeliness. Thereby, minimizing manual errors, fully complying with tax regulations and financial reporting according to Vietnamese law.

Especially for foreign teachers, professionally managed payroll also helps ensure compliance with legal requirements such as work permits, visas, TRC and personal income tax procedures. Salaries paid in full and on time will help teachers feel secure, avoiding problems with exchange rate differences or complicated deductions.

The synchronized payroll service application not only helps teachers receive their salaries quickly and transparently, but also improves teacher satisfaction and strengthens teacher loyalty. A professional salary and human resource management system demonstrates the center’s commitment to the interests of teachers, thereby creating a fair and trustworthy working environment. This is the key factor that helps the center retain good staff, build a stable teaching team and enhance brand reputation in the eyes of both teachers and students.

4. HR & Payroll Service as a Strategic Advantage in Education

Cooperating with an HR & payroll service provider is a necessary next step after education centers have optimized the teacher experience through payroll outsourcing for education centers. The core goal is to establish a sustainable human resource management strategy, ensure teacher engagement and promote long-term growth for education centers. When implementing both HR outsourcing Vietnam and payroll service simultaneously, the center not only reduces administrative burdens but also creates a clear competitive advantage in the teacher recruitment market – a very fierce factor in the education industry. Through professional management and systematization, this service allows centers to build flexible, attractive and transparent salary and bonus policies, suitable for each group of personnel from Vietnamese teachers to foreign teachers. Thanks to that, all processes from salary calculation, tax deduction, to benefits are synchronized, minimizing errors and increasing the ability to adjust promptly to meet the development strategy of the center. More importantly, when combined closely with payroll outsourcing, the compensation policies become easier to track, easier to demonstrate, and increase teachers’ trust in the professionalism of the management unit.

By transferring the entire HR outsourcing Vietnam process and payroll service to experts, the center can focus resources on core activities such as curriculum design, teaching quality improvement, and enrollment marketing. This is not only an optimal operational solution, but also a long-term strategy to help education centers attract and retain high-quality teachers, strengthening their competitive position in the international education industry.

5. Why Education Center Choose Vina TPT HR & Payroll Service

Vina TPT HR & Payroll service provides comprehensive solutions, specifically designed for education centers in Vietnam, with outstanding advantages:

A team of multilingual experts: Proficient in English, Chinese, Japanese... effectively supports centers with foreign teachers, ensuring accurate communication and quick file processing.
Experience in international human resource management: Understanding the specifics of the education industry and labor regulations in Vietnam, especially work permits, visas, TRC and personal income tax for foreign teachers.
In-depth consultation on HR and payroll processes: Proposing solutions suitable for each center’s operating model, optimizing recruitment, contracts, timekeeping, insurance and taxes.
Fast, clear and transparent implementation: Support from system setup, operation to periodic reporting, helping centers save time and costs.
Absolute data security and legal compliance: Ensure all information about human resources, salaries and taxes is processed securely and in accordance with international standards.

Thanks to the combination of solid professional capacity and multilingual support, Vina TPT helps education centers feel secure from the recruitment stage, contract signing to the accurate, transparent and timely salary payment process.

6. Getting Started with Professional HR Outsourcing and Payroll Service

To effectively deploy HR outsourcing Vietnam and payroll service, education centers only need to provide information on human resource needs and scale of operations. Vina TPT will advise on optimal solutions, implement the entire package and provide transparent periodic reports, ensuring that the entire process from recruitment, contracts, salary calculation to tax payment is performed accurately, confidentially and in compliance with the law.

Cooperating with Vina TPT HR & Payroll service is a strategic step to help the center save costs, reduce management burden and improve competitiveness in attracting and retaining high-quality teachers.

Contact Vina TPT today to deploy optimal HR outsourcing Vietnam and payroll service, helping your education center save costs and retain good teachers.

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