越南雇主社保缴费比例是多少？

雇主合计约 21.5%：社会保险 14%、医疗保险 3%、失业与疾病基金 4.5%，缴费基数含多项津贴且设有上限；员工个人承担 10.5%，另需缴纳工资总额 2% 的工会费。

越南对外籍员工数量有什么限制？

外籍员工一般不超过用工总量的 3%，且需提前提交用工需求报告并取得工作许可豁免或许可批复； intra-company transfer 等情形可申请豁免，需提前规划名额。

Asia-Pacific · Top Overseas Destinations

Vietnam: Employment Costs and Labor Policies

One-page guide to Vietnam's labor laws, visas, social security, and tax requirements. Estimate employer costs and plan a compliant expansion strategy.

Vietnam (VND) Global Hiring Overview

The proportion of foreign employees shall原则上 not exceed 3%, and the social security base includes multiple allowances.

Settlement Currency

VND

Minimum Monthly Salary Reference

12,000,000 VND

Employer Social Security Contribution Rate

Approximately 21.5%

Work Visa

Need employer sponsorship

Employer statutory cost components

Social Security 17.5%
Health insurance 3%
Unemployment Insurance 1%

The above outlines key statutory employer cost factors; actual ratios fluctuate based on the salary base and annual policy adjustments.Global Expansion Cost CalculatorEstimate total hiring costs based on monthly salary and headcount.

Key Points of Vietnam's Employment Regulations

Employment contracts are fixed-term or open-ended. Probation period shall not exceed 180 days. Annual leave starts at 12 days and increases by 1 days every 5 years.

Key Points for Vietnam Work Visa

Work permits require health clearance and a police conduct check. Exemptions are limited; processing takes approximately 3-5 weeks.

Key Points on Vietnam's Social Insurance and Housing Fund

Social insurance 17.5%, medical insurance 3%, unemployment insurance 1%; employer total approximately 21.5%.

Key Points on Vietnam's Individual Income Tax and Corporate Income Tax

Progressive income tax 5-35%; standard corporate income tax 20%, reduced rate for encouraged industries 10%-17%.

Practical Tips

The proportion of foreign employees shall, in principle, not exceed 3%.
Social security contribution base includes multiple allowances; pay attention to the calculation scope.

Compliance Considerations

Vietnam's labor laws, visa requirements, and tax regulations are subject to annual budget bills and government announcements. Before finalizing employment structures and compensation packages, we recommend having your local compliance team review them. NAZAR can assume employer responsibilities through an Employer of Record (EOR) model, enabling companies to hire Vietnamese employees quickly and in full compliance.

Estimate Vietnam hiring costs View Export Guide Tools

Frequently Asked Questions: Hiring in Vietnam

What is the social insurance contribution rate for employers in Vietnam?

Employer contributions total approximately 21.5%: Social Security 14%, Health Insurance 3%, Unemployment and Sickness Fund 4.5%. Contribution bases include various allowances and have an upper limit. Employees contribute 10.5% and must also pay union dues of 2% on total wages.

Are there restrictions on the number of foreign employees in Vietnam?

The number of foreign employees shall generally not exceed 3% of the total workforce, and a staffing demand report must be submitted in advance to obtain either an exemption or approval for work permits. Exemptions may be available for scenarios such as intra-company transfers; however, headcount planning must be completed in advance.