Guide · Compliance calendar
The employer's calendar in Vietnam.
Every recurring filing an employer in Vietnam makes, with its deadline and the law behind it.
Updated 22 October 2026 · General information, not legal or tax advice
Short answer
What filings does an employer in Vietnam make each year?
An employer in Vietnam makes a small, fixed set of recurring filings. Every month it declares and pays social, health and unemployment insurance and the 2% trade-union fee, due by the last day of the following month. Every quarter, since 1 July 2026, it declares the personal income tax withheld from salaries, due by the last day of the month after the quarter. Once a year it finalises each employee's income tax by 31 March. Twice a year it files a labour-usage report, before 5 June and before 5 December, and each January it files an occupational safety and health report. Missing them exposes the employer to fines under the new penalty decree in force from 10 September 2026 and, for insurance, to employees losing benefits they have paid for.
The calendar
Recurring employer filings.
| Filing | How often | Deadline |
|---|---|---|
| Social, health and unemployment insurance and trade-union fee | Monthly | Last day of the following month |
| Personal income tax declaration | Quarterly | 30 April, 31 July, 31 October, 31 January |
| Annual PIT finalisation (by the employer) | Yearly | 31 March of the following year |
| Labour-usage report (Form 01/PLI) | Twice a year | Before 5 June and before 5 December |
| Occupational safety and health report | Yearly | Before 10 January |
When something changes
Filings triggered by events.
- New hire: register for social insurance and, if needed, a personal tax code.
- Salary change: update the insurance contribution salary.
- Leaver: close the insurance record and issue a tax withholding certificate.
- Foreign hire: work permit or exemption notice before work starts.
- Reaching 10 employees: issue and register internal labour regulations.
When Nhân Kiệt is the employer, every one of these is our filing, made in our name. See social insurance 2026 and workplace rules.
Sources: Law on Social Insurance 2024; Decree 252/2026/ND-CP; Decree 145/2020/ND-CP, Appendix I; Circular 07/2016/TT-BLĐTBXH.
Questions
Employer filings in Vietnam: frequently asked questions
When is social insurance due in Vietnam?
Monthly, by the last day of the month after the payroll month.
How often do employers declare income tax?
Quarterly for every employer since 1 July 2026, with an annual finalisation by 31 March.
What is the labour-usage report?
A report on the employer's workforce, filed twice a year before 5 June and before 5 December.
Who makes these filings when hiring through an EOR?
The EOR, as the legal employer, in its own name.
Hiring in Vietnam? We handle all of this as your employer.
Nhân Kiệt employs your team, runs payroll, insurance, tax and work permits. Fee: US$99–199 per employee a month, plus VAT.
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