Employer of record in Vietnam: cost and rules (2026)
Employing someone in Vietnam costs the employer about 23.5% on top of gross salary in statutory contributions, plus an EOR fee of $199 to $699 per month at providers that publish prices ("from" prices). Example: a gross salary of VND 30,000,000 per month costs VND 37,050,000 per month (about $1,442) before any EOR fee.
Estimates only, not tax, legal or accounting advice. Statutory rates, limits and provider prices change; check the linked sources and ask a qualified adviser before you hire.
Employer contributions in Vietnam
Minimum wage: VND 5,310,000 per month. Region I (Hanoi, Ho Chi Minh City and other large urban areas) from 1 Jan 2026 under Decree 293/2025/ND-CP. Other regions: Region II 4,730,000, Region III 4,140,000, Region IV 3,700,000. Decree 399/2026/ND-CP replaces these from 1 Jan 2027: Region I 5,700,000, Region II 5,080,000, Region III 4,450,000, Region IV 4,040,000. Source: Government policy portal (chinhphu.vn) - Decree 293/2025/ND-CP; 2027 figures: https://xaydungchinhsach.chinhphu.vn/tang-luong-toi-thieu-vung-119261103154957063.htm
Worked example: VND 30,000,000 gross per month
| Item | Base (VND) | Per month (VND) |
|---|---|---|
| Social insurance - sickness and maternity | 30,000,000 | 900,000 |
| Social insurance - occupational accidents and diseases | 30,000,000 | 150,000 |
| Social insurance - retirement and survivors | 30,000,000 | 4,200,000 |
| Health insurance (BHYT) | 30,000,000 | 900,000 |
| Unemployment insurance | 30,000,000 | 300,000 |
| Trade union fee (kinh phi cong doan) | 30,000,000 | 600,000 |
| Gross salary | 30,000,000 | |
| Total employer cost (mandatory items) | 37,050,000 |
Contractor, EOR or own entity in Vietnam
| Option | Per month | Per month (USD) | Per year | Notes |
|---|---|---|---|---|
| Contractor | VND 30,488,122 to 31,258,840 | $1,187 to $1,217 | VND 365,857,462 to 375,106,085 | No employer contributions. Misclassification risk. Includes contractor-platform fee range. |
| Employer of record | VND 42,162,434 to 55,007,744 | $1,641 to $2,141 | VND 505,949,203 to 660,092,929 | Salary + statutory costs + EOR fee range. |
| Own legal entity | VND 37,050,000 | $1,442 | VND 444,600,000 | Salary + statutory costs. Setup, accounting and legal costs are not estimated. |
Contractor
Vietnamese law looks at substance. An arrangement with paid work under another party's management, direction and supervision counts as an employment contract whatever it is called (Labour Code, Art. 13). A mislabelled contractor can therefore lead to back social insurance and penalties. A genuine independent contractor invoices and handles their own tax and insurance.
Own entity
A foreign investor can now register a company first and obtain the investment registration certificate afterwards, under Decree 96/2026/NĐ-CP. The certificate must be obtained within 12 months of the enterprise registration, and capital must be paid in within 90 days. Banks often ask for the investment certificate before opening the capital account, so the timing needs care. After registration the company still needs tax, social insurance and payroll set up before it can hire.
Leave, notice, probation and termination
Annual leave: 12 days (12 working days a year in normal conditions, 14 or 16 for heavy or hazardous work, plus 1 extra day for every 5 years with the same employer (Labour Code 2019, Art. 113). Public holidays: the Labour Code lists 11 paid days (Art. 112). Resolution 28/2026/QH16 adds 24 November (Vietnam Culture Day) as a paid day off from 1 July 2026, making 12.). Public holidays: 12. Source: Labour Code 45/2019/QH14, Art. 112-113 (Official Gazette); Resolution 28/2026/QH16, Art. 2 (text: https://image.sggp.org.vn/Uploaded/2026/evesfnbfjpy/2026_05_06/nq28-phat-trien-van-hoa-7155.pdf)
Notice
An employee who resigns must give at least 45 days' notice on an open-ended contract, 30 days on a fixed-term contract of 12 to 36 months, and 3 working days on a fixed-term contract under 12 months. An employer ending a contract on the grounds that allow notice (for example poor performance or illness) must give the same periods.
Probation
Probation can be used once per job. The maximum is 180 days for company managers, 60 days for roles needing a college degree or higher, 30 days for intermediate-level or technical roles, and 6 working days for other jobs. Probation pay must be at least 85% of the normal salary for the job.
Termination
An employer can end a contract only on grounds listed in the Labour Code and with the notice above. Severance is half a month's average pay for each year worked (time already covered by unemployment insurance does not count). If a job is lost to restructuring, the allowance is one month's pay per year worked, and at least two months in total.
What the calculator simplifies
- Social insurance, health insurance and the union fee are capped at 50,600,000 a month, which applies from 1 July 2026. From 1 January to 30 June 2026 the cap was 46,800,000.
- The unemployment insurance cap uses Region I (106,200,000). Other regions have lower minimum wages and so lower caps.
- The occupational accident rate is fixed at the normal 0.5%. Some high-risk employers can get a lower rate.
- The lower limit on the insurance base (the reference level, or more for trained roles) is not modelled.
- The figures are for Vietnamese employees. Foreign employees can be treated differently for some insurance schemes, which is not modelled.
- A 13th-month bonus is not included because it is customary, not mandatory.
- Employee-side deductions and personal income tax are excluded.
EOR provider prices
| Provider | EOR price (USD) | Contractor price (USD) | Billing and deposit | Source and checked |
|---|---|---|---|---|
| Skuad | from $199 | from $19 | Not published | price page |
| RemotePeople | from $499 | from $29 | Not published | price page |
| Deel | from $599 | from $49 | Not published | price page |
| G-P (Globalization Partners) | from $599 | from $39 | Not published | price page |
| Remote | from $599 | from $29 | Annual contracts for EOR | price page |
| Oyster | from $699 | from $29 | Monthly or annual | price page |
| Rippling | Not published | price page | ||
| Multiplier | not verified | Not verified | price page unverified | |
| Papaya Global | not verified | Not verified | price page unverified |
Affiliate disclosure: some links to providers may be affiliate links. If you sign up through one, we may be paid at no extra cost to you. Tables are sorted by price, not by what a provider pays us. Read the disclosure.
Calculator for Vietnam
FAQ
How much does it cost to employ someone in Vietnam?
On top of gross salary, statutory employer costs add about 23.5% at a gross salary of VND 30,000,000 per month. That is a total of VND 37,050,000 per month before any EOR fee.
How much does an employer of record cost in Vietnam?
Providers with a published price list EOR plans from $199 to $699 per month ("from" prices, checked 2026-11-13). This is on top of salary and the statutory employer costs above. Source
How much paid leave do employees get in Vietnam?
Annual leave is 12 days (12 working days a year in normal conditions, 14 or 16 for heavy or hazardous work, plus 1 extra day for every 5 years with the same employer (Labour Code 2019, Art. 113). Public holidays: the Labour Code lists 11 paid days (Art. 112). Resolution 28/2026/QH16 adds 24 November (Vietnam Culture Day) as a paid day off from 1 July 2026, making 12.), plus 12 public holidays. Source
What is the notice period in Vietnam?
An employee who resigns must give at least 45 days' notice on an open-ended contract, 30 days on a fixed-term contract of 12 to 36 months, and 3 working days on a fixed-term contract under 12 months. An employer ending a contract on the grounds that allow notice (for example poor performance or illness) must give the same periods. Source
Is there a probation period in Vietnam?
Probation can be used once per job. The maximum is 180 days for company managers, 60 days for roles needing a college degree or higher, 30 days for intermediate-level or technical roles, and 6 working days for other jobs. Probation pay must be at least 85% of the normal salary for the job. Source
What are the rules on ending employment in Vietnam?
An employer can end a contract only on grounds listed in the Labour Code and with the notice above. Severance is half a month's average pay for each year worked (time already covered by unemployment insurance does not count). If a job is lost to restructuring, the allowance is one month's pay per year worked, and at least two months in total. Source
Sources
- Government policy portal (chinhphu.vn) - Decree 293/2025/ND-CP; 2027 figures: https://xaydungchinhsach.chinhphu.vn/tang-luong-toi-thieu-vung-119261103154957063.htm
- Government policy portal - Social Insurance Law 41/2024/QH15, Art. 31, 34, 141(13); base salary 2,530,000: https://baochinhphu.vn/chinh-thuc-tang-luong-co-so-len-2530000-dong-thang-tu-01-7-2026-102260516214238878.htm
- Consolidated text of Decree 58/2020/ND-CP (chinhphu.vn, Jan 2026)
- Government policy portal - Decree 188/2025/ND-CP, contribution rules for employees
- Government policy portal - Employment Law 74/2025/QH15, Art. 33-34
- Government policy portal - Trade Union Law 50/2024/QH15, Art. 29
- Labour Code 45/2019/QH14, Art. 112-113 (Official Gazette); Resolution 28/2026/QH16, Art. 2 (text: https://image.sggp.org.vn/Uploaded/2026/evesfnbfjpy/2026_05_06/nq28-phat-trien-van-hoa-7155.pdf)
- baochinhphu.vn