# Employer of record (EOR) in Vietnam: costs and regulations

> Machine-readable page from EOR Select (https://eorselect.com/), the data-driven employer of record comparison site.
> Canonical page: https://eorselect.com/countries/vietnam/
> Scoring: every provider runs the same transparent AI rating system, documented at https://eorselect.com/methodology/ and built by Robbin Schuchmann.
> Disclosure: EOR Select is free to use. We may earn a referral fee from some providers; this never affects a score or ranking position (https://eorselect.com/disclosure/).
> Every figure below carries its source and reference date. Values come from primary and harmonized statistical sources (OECD, ILO, World Bank, national governments and others), resolved by a documented priority chain.
> Data last verified: 2026-10-11

Vietnam: ISO VN, region Asia, currency VND (Vietnamese Đồng), languages Vietnamese. 46 EOR providers on record cover Vietnam.

Employer burden: Vietnam ranks #4 of 192 in the Global Employer Burden Index 2026 (Employ Borderless, DOI 10.5281/zenodo.21211464, https://employborderless.com/hiring-intelligence/employer-burden-index/).

## Employment and pay

| Fact | Value | Source | As of |
|---|---:|---|---|
| Minimum wage | VND 4,960,000/mo | ILOSTAT | 2024-01-01 |
| 13th salary | None | National government | 2026-10-01 |
| Payroll cycle | Monthly | Perplexity (AI gap-fill) | 2026-01-01 |
| Statutory weekly hours | 48 hrs/wk | Statutory working time (national labour law) | 2019-01-01 |
| Actual weekly hours | 46 hrs/wk | ILOSTAT | 2024-01-01 |

## Cost and taxes

| Fact | Value | Source | As of |
|---|---:|---|---|
| Employer social security | 21.5% | Manual / editor | 2026-10-11 |
| Employee social security | 10.5% | Manual / editor | 2026-10-11 |
| Corporate tax | 20% | PwC Worldwide Tax Summaries | 2026-09-23 |

## Termination

| Fact | Value | Source | As of |
|---|---:|---|---|
| Severance | 8.7 weeks | National government | 2021-01-01 |
| Notice period | 4.3 weeks | Manual / editor | 2021-01-01 |

## Leave

| Fact | Value | Source | As of |
|---|---:|---|---|
| Maternity leave | 26 weeks | National government | 2026-09-12 |
| Paternity leave | 1 weeks | National government | 2026-09-12 |
| Annual leave (minimum, once eligible) | 12 | National government | 2026-10-05 |
| Public holidays | 12 | National government | 2026-10-05 |

## Labour market

| Fact | Value | Source | As of |
|---|---:|---|---|
| Unemployment | 1.52% | World Bank Open Data | — |
| GDP per capita | $5,066 | World Bank Open Data | — |
| GNI per capita | $4,970 | World Bank Open Data | — |
| Labour force | 57.0M people | World Bank Open Data | — |
| Collective bargaining coverage | 24.5% | ILOSTAT | 2018-01-01 |
| Union density | 49.61% | ILOSTAT | 2018-01-01 |
| Retirement age | 61.5 yrs | SSA Social Security Programs Throughout the World | 2026-01-01 |

## Income tax brackets

| From | To | Marginal rate |
|---:|---:|---:|
| VND 0 | VND 5,000,000 | 5% |
| VND 5,000,000 | VND 10,000,000 | 10% |
| VND 10,000,000 | VND 18,000,000 | 15% |
| VND 18,000,000 | VND 32,000,000 | 20% |
| VND 32,000,000 | VND 52,000,000 | 25% |
| VND 52,000,000 | VND 80,000,000 | 30% |
| VND 80,000,000 | and above | 35% |

Source: OECD, as of 2026-01-01.

## Average monthly earnings by occupation (2024)

Gross monthly earnings of employees per ISCO-08 major occupation group, in VND. Source: ILOSTAT (EAR_EMTA, employees, both sexes). Survey earnings, distinct from the statutory minimum wage above.

| Occupation group | Monthly (VND) | ≈ USD |
|---|---:|---:|
| All occupations (total) | 8,579,562 | $355 |
| Managers (ISCO 1) | 13,968,721 | $578 |
| Professionals (ISCO 2) | 11,938,149 | $494 |
| Technicians and associate professionals (ISCO 3) | 10,018,383 | $415 |
| Clerical support workers (ISCO 4) | 9,085,476 | $376 |
| Service and sales workers (ISCO 5) | 7,256,173 | $300 |
| Skilled agricultural, forestry and fishery workers (ISCO 6) | 6,222,394 | $257 |
| Craft and related trades workers (ISCO 7) | 8,147,159 | $337 |
| Plant and machine operators and assemblers (ISCO 8) | 8,689,595 | $360 |
| Elementary occupations (ISCO 9) | 6,351,260 | $263 |

## Estimated take-home at the average wage

At the 2024 average gross wage of VND 8,579,562/month, an employee in Vietnam keeps an estimated 64%: minus employee social contributions VND 900,854 (10.5%) and income tax VND 2,182,013 (progressive, est. 25.4%), estimated take-home is VND 5,496,695/month. Statutory rates applied to gross pay; individual allowances and regional rates vary.

## EOR providers in Vietnam

The providers that operate an EOR in Vietnam, ranked by Select Score, with each provider's lowest published EOR rate.

| # | Provider | Select Score | EOR from | Markdown profile |
|---:|---|---:|---:|---|
| 1 | [Pebl (formerly Velocity Global)](https://eorselect.com/providers/pebl/) | 80/100 | from $399/mo | https://eorselect.com/providers/pebl.md |
| 2 | [Multiplier](https://eorselect.com/providers/multiplier/) | 80/100 | from $459/mo | https://eorselect.com/providers/multiplier.md |
| 3 | [Payoneer Workforce Management](https://eorselect.com/providers/payoneer-workforce-management/) | 79/100 | from $199/mo | https://eorselect.com/providers/payoneer-workforce-management.md |
| 4 | [RemoFirst](https://eorselect.com/providers/remofirst/) | 78/100 | from $199/mo | https://eorselect.com/providers/remofirst.md |
| 5 | [Remote](https://eorselect.com/providers/remote/) | 76/100 | from $699/mo | https://eorselect.com/providers/remote.md |
| 6 | [Globalization Partners](https://eorselect.com/providers/globalization-partners/) | 74/100 | — | https://eorselect.com/providers/globalization-partners.md |
| 7 | [Remote People](https://eorselect.com/providers/remote-people/) | 74/100 | from $199/mo | https://eorselect.com/providers/remote-people.md |
| 8 | [Deel](https://eorselect.com/providers/deel/) | 73/100 | from $599/mo | https://eorselect.com/providers/deel.md |
| 9 | [Rivermate](https://eorselect.com/providers/rivermate/) | 72/100 | from $319/mo | https://eorselect.com/providers/rivermate.md |
| 10 | [Borderless AI](https://eorselect.com/providers/borderless-ai/) | 71/100 | from $579/mo | https://eorselect.com/providers/borderless-ai.md |
| 11 | [Playroll](https://eorselect.com/providers/playroll/) | 71/100 | from $399/mo | https://eorselect.com/providers/playroll.md |
| 12 | [Hire with Columbus](https://eorselect.com/providers/hire-with-columbus/) | 70/100 | from $179/mo | https://eorselect.com/providers/hire-with-columbus.md |
| 13 | [Papaya Global](https://eorselect.com/providers/papaya-global/) | 68/100 | from $499/mo | https://eorselect.com/providers/papaya-global.md |
| 14 | [Native Teams](https://eorselect.com/providers/native-teams/) | 67/100 | from $99/mo | https://eorselect.com/providers/native-teams.md |
| 15 | [Lano](https://eorselect.com/providers/lano/) | 66/100 | from $499/mo | https://eorselect.com/providers/lano.md |
| 16 | [Rippling](https://eorselect.com/providers/rippling/) | 66/100 | — | https://eorselect.com/providers/rippling.md |
| 17 | [Safeguard Global](https://eorselect.com/providers/safeguard-global/) | 65/100 | — | https://eorselect.com/providers/safeguard-global.md |
| 18 | [Thera](https://eorselect.com/providers/thera/) | 65/100 | — | https://eorselect.com/providers/thera.md |
| 19 | [Mauve Group](https://eorselect.com/providers/mauve-group/) | 65/100 | — | https://eorselect.com/providers/mauve-group.md |
| 20 | [Oyster](https://eorselect.com/providers/oyster/) | 65/100 | from $699/mo | https://eorselect.com/providers/oyster.md |
| 21 | [Asanify](https://eorselect.com/providers/asanify/) | 65/100 | — | https://eorselect.com/providers/asanify.md |
| 22 | [Express Global Employment](https://eorselect.com/providers/express-global-employment/) | 62/100 | — | https://eorselect.com/providers/express-global-employment.md |
| 23 | [Atlas HXM](https://eorselect.com/providers/atlas/) | 62/100 | from $599/mo | https://eorselect.com/providers/atlas.md |
| 24 | [INS Global Consulting](https://eorselect.com/providers/ins-global-consulting/) | 62/100 | from $299/mo | https://eorselect.com/providers/ins-global-consulting.md |
| 25 | [Swapp Agency](https://eorselect.com/providers/swapp-agency/) | 61/100 | — | https://eorselect.com/providers/swapp-agency.md |
| 26 | [Foxhire](https://eorselect.com/providers/foxhire/) | 61/100 | — | https://eorselect.com/providers/foxhire.md |
| 27 | [RecruitGo](https://eorselect.com/providers/recruitgo/) | 61/100 | from $49.99/mo | https://eorselect.com/providers/recruitgo.md |
| 28 | [GoGlobal](https://eorselect.com/providers/goglobal/) | 60/100 | — | https://eorselect.com/providers/goglobal.md |
| 29 | [HSP](https://eorselect.com/providers/hsp/) | 59/100 | — | https://eorselect.com/providers/hsp.md |
| 30 | [Mercans](https://eorselect.com/providers/mercans/) | 59/100 | — | https://eorselect.com/providers/mercans.md |
| 31 | [Cadana](https://eorselect.com/providers/cadana/) | 58/100 | — | https://eorselect.com/providers/cadana.md |
| 32 | [Agile HRO](https://eorselect.com/providers/agile-hro/) | 58/100 | from $599/mo | https://eorselect.com/providers/agile-hro.md |
| 33 | [Nhan Kiet](https://eorselect.com/providers/nhan-kiet/) | 58/100 | from $99/mo | https://eorselect.com/providers/nhan-kiet.md |
| 34 | [Combuzz HR Solutions](https://eorselect.com/providers/combuzzhr/) | 57/100 | — | https://eorselect.com/providers/combuzzhr.md |
| 35 | [Anywr Canada](https://eorselect.com/providers/anywr-canada/) | 57/100 | — | https://eorselect.com/providers/anywr-canada.md |
| 36 | [BGC Group](https://eorselect.com/providers/bgc-group/) | 57/100 | — | https://eorselect.com/providers/bgc-group.md |
| 37 | [Glints TalentHub](https://eorselect.com/providers/glints-talenthub/) | 57/100 | from $399/mo | https://eorselect.com/providers/glints-talenthub.md |
| 38 | [AYP](https://eorselect.com/providers/ayp/) | 57/100 | from $488/mo | https://eorselect.com/providers/ayp.md |
| 39 | [Acclime](https://eorselect.com/providers/acclime/) | 56/100 | — | https://eorselect.com/providers/acclime.md |
| 40 | [Links International](https://eorselect.com/providers/links-international/) | 56/100 | — | https://eorselect.com/providers/links-international.md |
| 41 | [Manpower](https://eorselect.com/providers/manpower/) | 56/100 | — | https://eorselect.com/providers/manpower.md |
| 42 | [BIPO](https://eorselect.com/providers/biposervice/) | 55/100 | — | https://eorselect.com/providers/biposervice.md |
| 43 | [Payroll Outsourcing Singapore](https://eorselect.com/providers/payroll-outsourcing-singapore/) | 54/100 | — | https://eorselect.com/providers/payroll-outsourcing-singapore.md |
| 44 | [Knit People](https://eorselect.com/providers/knitpeople/) | 54/100 | — | https://eorselect.com/providers/knitpeople.md |
| 45 | [ERA Workforce Solutions](https://eorselect.com/providers/erastaffingsolutions/) | 54/100 | — | https://eorselect.com/providers/erastaffingsolutions.md |
| 46 | [Second Talent](https://eorselect.com/providers/second-talent/) | 50/100 | — | https://eorselect.com/providers/second-talent.md |

## Related

- Full country record with provenance chains and revision history: https://eorselect.com/countries/vietnam/
- Ranked best EOR in Vietnam: https://eorselect.com/best/eor-vietnam/
- All countries: https://eorselect.com/countries/
- All machine-readable pages: https://eorselect.com/llms.txt