Vn Payroll Social

---
name: vn-payroll-social
description: "Source-cited draft: payroll & social contributions for Vietnam (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/vn-payroll-social"
  jurisdiction: "VN"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Vietnam Payroll & Social Contributions

## Compulsory insurance and payroll withholding

Vietnam requires compulsory social insurance (SI), health insurance (HI) and unemployment insurance (UI) on employee salaries, split between employer and employee. The 2024 Social Insurance Law took effect 1 July 2025. Employers also withhold PIT from payroll monthly.

- **Employer total compulsory insurance contribution** — 21.5% of gross salary (SI 17.5% + HI 3% + UI 1%) percent  _([Law on Social Insurance (2024); Law on Health Insurance; Law on Employment](https://taxsummaries.pwc.com/vietnam/individual/other-taxes))_
- **Employee total compulsory insurance contribution** — 10.5% of gross salary (SI 8% + HI 1.5% + UI 1%) percent  _([Law on Social Insurance (2024); Law on Health Insurance; Law on Employment](https://taxsummaries.pwc.com/vietnam/individual/other-taxes))_
- **Employer social insurance (pension/survivorship 14% + sickness/maternity 3% + occupational 0.5%)** — 17.5% percent  _([Law on Social Insurance (2024)](https://taxsummaries.pwc.com/vietnam/individual/other-taxes))_
- **Employee social insurance (pension/survivorship)** — 8% percent  _([Law on Social Insurance (2024)](https://taxsummaries.pwc.com/vietnam/individual/other-taxes))_
- **Health insurance (employer 3% / employee 1.5%)** — 4.5% total percent  _([Law on Health Insurance](https://taxsummaries.pwc.com/vietnam/individual/other-taxes))_
- **Unemployment insurance (employer 1% / employee 1%)** — 2% total percent  _([Law on Employment](https://taxsummaries.pwc.com/vietnam/individual/other-taxes))_
- **Salary cap for SI and HI contributions** — 20 times the base/reference salary (approx VND 46,800,000 per month) VND/month (approx - confirm current reference-salary figure post-2025 reform)  _([Law on Social Insurance (2024)](https://taxsummaries.pwc.com/vietnam/individual/other-taxes))_
- **Salary cap for unemployment insurance contributions** — 20 times the regional minimum wage (Region 1 cap approx VND 106,200,000 per month) VND/month (approx - confirm current Region 1 minimum wage)  _([Law on Employment](https://vietanlaw.com/vietnam-employee-social-insurance-contribution-rate-2025/))_
- **Payroll PIT withholding** — Employers withhold PIT monthly under the progressive schedule (residents) or 20% flat (non-residents)  _([Law on Personal Income Tax (No. 04/2007/QH12, as amended)](https://taxsummaries.pwc.com/vietnam/individual/tax-administration))_
- **Payroll PIT remittance / declaration deadline** — Monthly by the 20th of the following month, or quarterly by the last day of the first month of the next quarter where eligible  _([Law on Tax Administration (No. 38/2019/QH14)](https://taxsummaries.pwc.com/vietnam/individual/tax-administration))_
- **Foreign employees and social insurance** — Foreign employees with qualifying contracts are subject to compulsory social insurance (and HI), with limited exemptions  _([Law on Social Insurance (2024)](https://taxsummaries.pwc.com/vietnam/individual/other-taxes))_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `vn-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/vn-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.