On 26 March 2021, the Government issued Decree 31/2021/ND-CP (“Decree 31”) providing Guidance on enforcement of Law on Investment 2020 (“LOI”) and in replacement of the previous Decree 118/2015/ND-CP (“Decree 118”). Decree 31 covers a series of significan

Vietnam’s new Labour Code (known as the Labour Law 2019) came into effect on 1 January 2021 and introduced a number of what appeared to be more subtle changes to previous labour laws as applicable to foreign employees. To implement the new Labour Co