VN
Vietnam: Payroll & Employment Facts
Verified statutory employment facts for Vietnam, each with its official source and the date it applies from. This is our reference record. For provider choice and hiring advice, see the Vietnam employer-of-record guide and the Vietnam country hub.
What is the minimum wage in Vietnam?
| National minimum wage |
VND 3,430,000/month (Region IV) to VND 4,940,000/month (Region I), set across four regional zones (Decree 105/2025/ND-CP).
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What employer social contributions apply in Vietnam?
Rates are a percentage of gross wage, applied up to the annual contribution ceiling.
| Employer social security rate |
17.50%
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|---|---|
| Pension |
14.00%
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| Healthcare |
3.00%
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| Occupational Accident & Disease Insurance |
0.50%
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| Trade Union Fee |
2.00%
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| Annual contribution ceiling |
432,000,000 VND
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| Total employer burden |
21.50%
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What notice and leave rules apply in Vietnam?
Statutory minimum notice the employer must give, by completed length of service.
| Statutory notice |
For employer-initiated termination: 45 days (indefinite-term), 30 days (definite-term of 12 to 36 months), or 3 working days (term under 12 months), 2019 Labour Code Art 36.
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| Payment in lieu of notice (PILON) |
Not permitted
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|---|---|
| Minimum annual leave |
12 working days
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| Annual leave includes public holidays |
No
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| Public holidays per year |
11 days
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Is 13th-month pay required in Vietnam?
None of the following are mandated by statute; they may still arise from a contract or collective agreement.
| Thirteenth-month pay required |
No
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|---|---|
| Profit sharing required |
No
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| Holiday bonus required |
No
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How is severance calculated in Vietnam?
| Formula |
Severance allowance (2019 Labour Code Art.46): 1/2 month's wage per year of service, base = average wage of the 6 months before termination, minimum 12 months service. Periods covered by compulsory unemployment insurance (in force since 2009) are EXCLUDED, so in practice employer-paid severance largely covers only pre-2009 service.
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|---|---|
| Per-year multiplier |
0.5 months of pay per year of service
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| Minimum qualifying tenure |
12 months
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| Calculation base |
The average gross monthly salary as stipulated in the employment contract over the 6 consecutive months prior to termination.
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