Staff Transfers in Vietnam
Staff transfers between Vietnamese legal entities are not simply internal payroll changes. This article explains how employers should structure employee movements across group companies, restructurings and secondments while managing employment contracts, service continuity, final settlements, severance, statutory insurance, personal income tax, work permits and personal data. It also outlines a practical implementation sequence to align legal documentation with payroll and operational records.
Vietnam’s Implementation of the Apostille Convention from 11 September 2026
From 11 September 2026, Vietnam will implement the Apostille Convention through Decree 293, replacing multi-layer consular legalisation with a single Apostille for qualifying foreign public documents. This update explains how the framework operates, which documents are covered, when an Apostilled document may still be refused, transitional arrangements and the practical steps businesses should take when preparing documents for investment, licensing, work permits and other procedures in Vietnam.
Vietnam Payroll & HR Compliance Update: August 2026
Vietnamese employers face important payroll and HR compliance developments affecting personal income tax, compulsory social insurance and employee data administration. This August 2026 update outlines practical implications for payroll processing, employment documentation and internal compliance. It also highlights areas requiring careful review of policies, calculations and employee records to support consistent implementation and reduce compliance risk.
Vietnam Payroll Compliance: When Insurance Contributions Must Be Paid Through Salary
When an employee is not required to participate in one or more of Vietnam’s compulsory insurance schemes, the employer may need to pay the corresponding employer contribution directly through salary. This article explains Article 168.3 of the Labour Code, the treatment of employees with multiple labour contracts, the related Personal Income Tax implications, and the employment contract, payroll documentation and review measures employers should implement.
Vietnam’s Provincial Natural Disaster Prevention and Control Fund in 2026
Vietnam employers face annual company and employee obligations for the Provincial Natural Disaster Prevention and Control Fund. This article explains how company contributions are calculated, the employer’s role in collecting employee contributions, applicable payment deadlines and documentation requirements. It also considers PIT deductibility for employees, penalties for non-compliance and the importance of checking each locality’s annual payment notice and remittance instructions.
Changes to VAT Adjustments in Vietnam in 2026
Circular 89/2026/TT-BTC introduces a simplified approach to input VAT adjustments in Vietnam from 1 July 2026. The expanded scope of Items 37 and 38 of Form 01/GTGT allows taxpayers to record qualifying adjustments directly in the current VAT return, without filing a supplementary return for the original period. The changes apply to specified payment, invoice and input VAT correction scenarios, reducing administrative burdens while preserving separate requirements for output VAT corrections.
Beyond Vietnam’s New PIT Rules: Key Practical Considerations Under Decree 253 and Circular 87
Vietnam’s new Personal Income Tax framework under Decree 253 and Circular 87 introduces significant reforms, but successful implementation depends on more than understanding the legislation. This article examines five practical areas where employers should exercise care, including termination payments, overtime, post-employment income, employee awards, dependant registrations and new deduction claims, together with practical governance measures to reduce payroll and tax compliance risk.
Vietnam E-Invoicing Rules Updated: Four Compliance Changes Effective from July 2026
Vietnam’s e-invoicing framework has been refined through Decree 254/2026/NĐ-CP and Circular 91/2026/TT-BTC, effective 1 July 2026. The changes clarify invoice issuance timing, introduce more structured invoice correction procedures, strengthen e-invoice registration and identity verification requirements, and encourage consumers to report non-compliance. Businesses should review their invoicing systems and internal controls to minimise tax and compliance risks.
Vietnam Temporary Residence Card (TRC) Guide 2026: Practical Requirements for Foreign Employees and Employers
Recent changes in Vietnam’s immigration administration mean that obtaining a Temporary Residence Card (TRC) for foreign employees now requires more than simply meeting the statutory checklist. This guide explains the latest practical requirements observed in Ho Chi Minh City, including corporate VNeID authentication, social insurance verification, supporting documentation and common issues that employers should address to minimise delays and improve application outcomes.
Vietnam PIT Update July 2026: Changes Affecting Non-Employment Income
Vietnam’s Personal Income Tax reforms effective from 1 July 2026 significantly change the taxation of non-employment income under Decree 253/2026/ND-CP. The new rules clarify tax treatment for capital transfers, sole residential property exemptions, bonus shares and ESOP schemes, while introducing future taxation of gold bar transfers. Individuals, investors, employers and securities firms should understand these new obligations to ensure compliance and effective tax planning.