Services
EOR and employment services in Vietnam.
Five ways Nhân Kiệt helps foreign companies employ, pay and engage people in Vietnam — and how to pick the right one.
Updated 31 October 2026 · By Nguyễn Quốc Trung, Deputy General Director of Nhân Kiệt · Checked by Nhân Kiệt's payroll and employment-law team (labour leasing licence 029/LĐTBXH-GP, employing people in Vietnam since 2009) · About 5 min read · General information, not legal or tax advice
Short answer
What services does EOR Vietnam offer?
An employer of record service makes a provider the legal employer of your staff in a country where you have no entity: it signs their labour contracts, runs payroll and pays insurance and tax, while you choose the people and direct their work. EOR Vietnam, run by Nhân Kiệt (Công ty TNHH Cung Ứng Nhân Lực Nhân Kiệt, business registration 0308022768, labour leasing licence 029/LĐTBXH-GP), offers five services for companies working with people in Vietnam and around the world. Employer of Record employs your staff for you when you have no Vietnamese entity, for US$99–199 per employee a month plus VAT. Global payroll calculates payroll for your employees in any country, for US$29 per employee a month plus VAT, contracted directly with us. PEO requests are delivered as EOR or payroll, because Vietnamese law recognises one employer per contract. Contractor of Record contracts and pays genuinely independent freelancers through Nhân Kiệt. Contractor management supports companies that contract freelancers directly. All five run from our eight offices in Vietnam, in Vietnamese and English.
Key takeaways: Nhân Kiệt’s services in Vietnam
- If you have no Vietnamese entity and want employees, Employer of Record makes Nhân Kiệt the legal employer, for US$99–199 per employee a month plus VAT.
- If you have employees in any country and want payroll calculated, global payroll is US$29 per employee a month plus VAT.
- If you were offered a “PEO” in Vietnam, it is delivered as an EOR or as payroll, because the law allows one employer per labour contract.
- If you use genuinely independent freelancers, Contractor of Record contracts and pays them through a local company.
- If you contract freelancers yourself, contractor management handles the paperwork for you.
At a glance
Five services compared.
| Service | For | Contract with the worker | Fee |
|---|---|---|---|
| Employer of Record | Employees, no entity in Vietnam | Labour contract with Nhân Kiệt | US$99–199 per employee a month + VAT |
| Global payroll | Employees in any country, your company is the employer | Labour contract with your company | US$29 per employee a month + VAT |
| PEO | Companies asking for co-employment | Delivered as EOR or payroll | As EOR or payroll |
| Contractor of Record | Genuinely independent freelancers | Service contract with Nhân Kiệt | Quote on request |
| Contractor management | Freelancers you contract directly | Service contract with your company | Quote on request |
Employer of Record
Employ staff in Vietnam without an entity.
Under Employer of Record, Nhân Kiệt becomes the sole legal employer of your staff in Vietnam when you have no Vietnamese entity, for US$99–199 per employee a month plus VAT: a bilingual labour contract, payroll in dong, social, health and unemployment insurance, personal income tax and work permits for foreign hires. You choose the people and direct the work. Read what an EOR is and EOR pricing in Vietnam.
Global payroll
Payroll for your employees in any country.
Global payroll means your company stays the employer while Nhân Kiệt calculates gross-to-net pay under each country’s rules, issues payslips and sends a monthly report of net pay and the tax and social-security amounts to pay — US$29 per employee a month plus VAT, signed directly with us, with no partners in between. See global payroll, and payroll outsourcing in Vietnam for Vietnamese entities.
PEO
PEO requests, delivered the Vietnamese way.
A US-style PEO shares employer duties with a client that already employs its staff — co-employment. The Labour Code 2019 (Law 45/2019/QH14) names one employer per labour contract, so a PEO has no clean legal basis in Vietnam: Nhân Kiệt delivers the same outcome as an Employer of Record when you have no entity, or as payroll outsourcing when you do. See PEO in Vietnam.
Contractor of Record
Pay independent freelancers through a local company.
Under Contractor of Record, Nhân Kiệt signs a service contract with a genuinely independent freelancer in Vietnam, pays them in dong, withholds the 10% personal income tax the law requires on payments to individuals, checks the work is genuinely independent and sends you one invoice. See Contractor of Record in Vietnam.
Contractor management
Keep contracting freelancers yourself, with the admin done.
Contractor management keeps you as the party that contracts each freelancer in Vietnam while Nhân Kiệt handles the paperwork: bilingual contract templates with IP assignment, classification checks, onboarding documents, payment and invoice tracking, and a route to Employer of Record when a freelancer becomes an employee in substance. See contractor management in Vietnam.
Questions
EOR Vietnam services: frequently asked questions
Do you offer global payroll?
Yes. Nhân Kiệt calculates payroll for employees in any country, for US$29 per employee a month plus VAT. You sign directly with us; there is no partner in between.
Do you offer a PEO in Vietnam?
We deliver PEO requests as Employer of Record (no entity) or payroll (with an entity), because Vietnamese law recognises one employer per labour contract.
What is the difference between Employer of Record and Contractor of Record?
Under EOR the person is an employee with a labour contract, insurance and leave. Under Contractor of Record the person is an independent freelancer on a service contract, paid against their work.
How much does each service cost?
Employer of Record is US$99–199 per employee a month plus VAT. Global payroll is US$29 per employee a month plus VAT. Contractor of Record and contractor management are quoted to your headcount and needs.
Can I combine services?
Yes. Many clients employ core staff through EOR and pay freelancers through Contractor of Record, under one relationship.
Who provides these services?
Công ty TNHH Cung Ứng Nhân Lực Nhân Kiệt, a Vietnamese company employing people since 2009, with eight offices in Vietnam.
What is an employer of record service?
A company that becomes the legal employer of your staff in a country where you have no entity: it signs their labour contracts, runs payroll, pays social insurance and tax, while you choose the people and direct their work. Nhân Kiệt does this in Vietnam for US$99–199 per employee a month plus VAT.
What employer costs does an EOR cover in Vietnam?
For a Vietnamese employee, the EOR pays the employer’s statutory contributions on top of salary — 21.5% of the contribution salary for social, health and unemployment insurance, plus a 2% trade-union fee — and withholds the employee’s 10.5% and personal income tax. Social and health insurance are capped at a contribution salary of ₫50,600,000 a month.
Sources
Sources and review.
This guide is based on these primary sources:
- Decree 145/2020/ND-CP on labour leasing
- Labour Code 2019 (Law 45/2019/QH14)
- Law on Social Insurance 2024 (41/2024/QH15)
- Law on Personal Income Tax (109/2025/QH15)
Written by Nguyễn Quốc Trung, Deputy General Director of Nhân Kiệt, and checked by Nhân Kiệt’s payroll and employment-law team against the legal texts and the payroll Nhân Kiệt runs for its employees every month. Nhân Kiệt holds labour-leasing licence 029/LĐTBXH-GP and has employed people in Vietnam since 2009. To report an error, email info@eorvietnam.vn; see how these guides are written and checked.
Hiring in Vietnam? We handle all of this as your employer.
Nhân Kiệt employs your team, runs payroll, insurance, tax and work permits. EOR fee: US$99–199 per employee a month, plus VAT.
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