Labour and human resource compliance is one of the most complex matters for international investors operating in Vietnam, due to the significant regulatory requirements and the differing rules and processes governing labour management.

From 1 January 2022, foreign individuals working in Vietnam and their employers are required to fully participate in Vietnam’s compulsory Social Insurance program, resulting in an increase in the social insurance contributions for both employers and emplo

The Vietnamese Government issued Decision 28/2021/QĐ-TTg (“Decision 28”) on 1 October 2021 to support employees and employers in Vietnam facing difficulties due to COVID-19, with financial aid and reductions in contributions for the Unemployment Insurance

The Vietnamese Government released Decree 143/2018/ND-CP (“Decree 143”) on 15 October 2018, providing the long awaited guidance for the implementation of Social Insurance obligations for foreign employees working in Vietnam.

At the present time, foreign individuals working in Vietnam are only subject to compulsory government Health Insurance and Personal Income Tax on their salary. However, changes from 1 January 2018 will result in Social Insurance becoming compulsory for mo