The Alitium Payroll Companion for Employers and HR Teams

Vietnam’s payroll landscape continues to evolve, with material legal changes taking effect for the 2026 tax year, including updates under the new Personal Income Tax (PIT) Law 2025, revised personal deductions, minimum wages, and ongoing employer compliance obligations.

The Alitium Vietnam Payroll Companion (2026 Edition) is a concise, practical guide designed to help employers, HR teams, and finance leaders understand, calculate, and comply with Vietnam’s payroll requirements; clearly and confidently.

Updated for 1 January 2026, this guide reflects the most recent legislative developments affecting:

• Salary and wage taxation

• Compulsory insurances

• Trade union contributions

• Minimum wage thresholds

• Employer withholding and remittance obligations

What This Guide Covers

The 2026 Vietnam Payroll Guide provides a structured overview of the full payroll framework, including:

Personal Income Tax (PIT) – 2026 Updates

• Application of the new PIT Law 2025 to salary and wage income

• Updated personal and dependent deductions

• Monthly taxable income calculation methodology

• Progressive PIT rate bands applicable for 2026

Compulsory Insurances

• Social Insurance

• Health Insurance

• Unemployment Insurance

• Employer vs employee contribution rates

• Applicable salary caps and practical notes for foreign employees

Trade Union Contributions

• Mandatory employer trade union contributions

• Employee obligations where an internal trade union exists

Minimum Wages (Effective 1 January 2026)

• Updated regional minimum monthly wages

• Practical considerations for payroll structuring and compliance

Employer Payroll Responsibilities

• Monthly withholding and remittance obligations

• Net salary calculations

• Annual finalisation considerations

• Common compliance risk areas for foreign-invested enterprises

Who This Guide Is For

This publication is designed for:

• Foreign-invested companies operating in Vietnam

• Regional HR and payroll managers

• CFOs and finance teams

• Business owners and directors

• Professionals responsible for Vietnam payroll compliance

Whether you are entering Vietnam or managing an established workforce, this guide provides a reliable reference point for 2026 payroll planning.

Why Use Alitium’s Payroll Companion 

✔ Updated for 2026 legislative changes
✔ Written by Vietnam-based professional advisers
✔ Clear explanations with practical payroll context
✔ Designed for employers, not just payroll technicians
✔ Complements Alitium’s tax, HR, and compliance advisory services

This guide is intended as a general overview only and does not constitute legal or tax advice. Payroll outcomes may vary depending on individual circumstances, contractual structures, and regulatory interpretation. Employers should seek professional advice before relying on this information.

If you would like further advice  then please reach out to us via our contact page: https://www.alitium.com/contact/