Source-cited draft: payroll & social contributions for Vietnam (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Employer total compulsory insurance contribution
21.5% of gross salary (SI 17.5% + HI 3% + UI 1%)Law on Social Insurance (2024); Law on Health Insurance; Law on EmploymentView source ↗
Employee total compulsory insurance contribution
10.5% of gross salary (SI 8% + HI 1.5% + UI 1%)Law on Social Insurance (2024); Law on Health Insurance; Law on EmploymentView source ↗
Employer social insurance (pension/survivorship 14% + sickness/maternity 3% + occupational 0.5%)
17.5%Law on Social Insurance (2024)View source ↗
Employee social insurance (pension/survivorship)
8%Law on Social Insurance (2024)View source ↗
Health insurance (employer 3% / employee 1.5%)
4.5% totalLaw on Health InsuranceView source ↗
Unemployment insurance (employer 1% / employee 1%)
2% totalLaw on EmploymentView source ↗
Salary cap for SI and HI contributions
20 times the base/reference salary (approx VND 46,800,000 per month)Law on Social Insurance (2024)View source ↗
Salary cap for unemployment insurance contributions
20 times the regional minimum wage (Region 1 cap approx VND 106,200,000 per month)Law on EmploymentView source ↗
Payroll PIT withholding
Employers withhold PIT monthly under the progressive schedule (residents) or 20% flat (non-residents)Law on Personal Income Tax (No. 04/2007/QH12, as amended)View source ↗
Payroll PIT remittance / declaration deadline
Monthly by the 20th of the following month, or quarterly by the last day of the first month of the next quarter where eligibleLaw on Tax Administration (No. 38/2019/QH14)View source ↗
Foreign employees and social insurance
Foreign employees with qualifying contracts are subject to compulsory social insurance (and HI), with limited exemptionsLaw on Social Insurance (2024)View source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Vietnam requires compulsory social insurance (SI), health insurance (HI) and unemployment insurance (UI) on employee salaries, split between employer and employee. The 2024 Social Insurance Law took effect 1 July 2025. Employers also withhold PIT from payroll monthly.
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