Vietnam Recruitment, Social Insurance and PIT Withholding Guide
Covers fourteen recruitment platforms and their posting rules, the three-step social insurance procedure, and PIT withholding. Two updates change the numbers directly: the social insurance reference level rose on 1 July 2026, and the progressive PIT table was cut from seven bands to five.
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In .docx format, free and without sign-up. The Vietnamese version prevails within Vietnam; the Chinese and English versions are for comprehension.
Key compliance points
- The social insurance reference level is VND 2,530,000 a month from 1 July 2026 (previously VND 2,340,000), raising the contribution ceiling to VND 50,600,000 a month. Older material still carries the old figure, which understates the ceiling by about 8%.
- Contributions: employer 21.5%, employee 10.5%, 32% combined. The “22%” in the statute is the sum of the employer’s 14% and the employee’s 8% (stated by fund), not the employer’s own burden — a point very easily misread.
- The PIT table becomes five bands from the 2026 tax year 5% up to VND 10m of monthly taxable income, 10% to 30m, 20% to 60m, 30% to 100m and 35% above. Deductions are VND 15.5m for the taxpayer and VND 6.2m per dependant monthly.
- Residents with no contract or one under three months face 10% withholding once a single payment reaches VND 2 million ; where this is their only such income and it is not expected to reach the taxable threshold, an income commitment letter suspends withholding — but they must already hold a tax code.
Legal basis
| Instrument | Substance | Effective |
|---|---|---|
| Luật Bảo hiểm xã hội 41/2024/QH15 — Điều 32, 33, 34 | Contribution rates: employer 21.5%, employee 10.5% | — |
| Luật Bảo hiểm xã hội 41/2024/QH15 — Điều 31.1, 141.13 | Composition of the base; floor at the reference level (VND 2,530,000), ceiling at 20× (VND 50,600,000) | 2026-07-01 |
| Luật Thuế TNCN 109/2025/QH15 — Điều 9, 10 | Five-band progressive table; deductions of VND 15.5m / 6.2m monthly | 2026-07-01 |
| Thông tư 111/2013/TT-BTC — Điều 25.1(i) | No contract or under three months, payment ≥ VND 2m: withhold 10% | — |
| Nghị định 293/2025/NĐ-CP | The contribution base may not fall below the regional minimum wage | 2026-01-01 |
| Bộ luật Lao động 45/2019/QH14 — Điều 25, 26, 27 | Probation caps, the 85% pay floor, and the duty to notify the result | — |
Establish these before use
- 1Whether the contribution base has been rechecked against the reference level in force from 1 July 2026 (VND 2,530,000)
- 2Whether the monthly contribution wage is at or above the current regional minimum
- 3Whether payroll has been updated to the five-band table and the new deductions
- 4Whether each employee’s residence status and contract type have been determined accurately
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Disclaimer
This document is general reference material and does not constitute legal advice. Rules vary with sector, locality and the specific arrangement; have a Vietnamese-qualified lawyer or tax practitioner review your circumstances before relying on it. Vietnamese law changed frequently across 2025–2026 — confirm the position remains current before use.