Foreign employees in Vietnam need a work permit and must navigate tax and social insurance—here's the 2026 checklist.
Vietnam requires foreign workers to obtain a work permit (Giấy phép lao động) before employment begins. Your employer typically handles the application through the Department of Labor, Invalids and Social Affairs (DOLISA), but the process takes 5–10 business days. You'll need a valid business visa or temporary residence card first.
Once employed, you're subject to Vietnam's personal income tax (5–35% progressive) and mandatory social insurance contributions (roughly 10.5% of salary for health, unemployment, and pension). Your employer withholds these; you don't file separately unless self-employed. Non-resident foreigners (under 183 days in a 12-month period) pay tax only on Vietnam-source income.
Vietnam work permits take 5–10 days; social insurance is mandatory and withheld from your salary.
Health insurance is mandatory for all workers. Many expats use company plans or private international insurance. Keep your work permit, tax registration certificate, and social insurance card on file—immigration checks are frequent. If you change employers, you must apply for a new work permit; working without one carries fines and deportation risk.
Source: original report ↗
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