EOR by country · South Korea
Hiring in Vietnam from South Korea.
How Korean companies employ people in Vietnam without an entity: tax, payments, time zone, staff and cost.
Updated 22 October 2026 · Written and checked by Nhân Kiệt's payroll and employment-law team (labour leasing licence 029/LĐTBXH-GP, employing people in Vietnam since 2009) · About 4 min read · General information, not legal or tax advice
Short answer
How can a Korean company hire employees in Vietnam?
A Korean company can employ staff in Vietnam without a Vietnamese entity by using an employer of record such as Nhân Kiệt, which signs the labour contract, runs payroll in dong, pays social insurance and income tax, and charges US$99–199 per employee a month plus VAT. Korea has two agreements with Vietnam that matter: a double tax agreement, and a social security agreement in force since January 2024 — Vietnam’s first — under which Korean employees covered by the Korean National Pension can be exempted from Vietnamese pension-related social insurance for a limited period. Seoul is two hours ahead of Vietnam, and Seollal and Tết fall in the same week. Korean companies often hire Korean-speaking interpreters, production, quality and purchasing staff, and IT teams this way. Nhân Kiệt’s account team works with clients in Korean as well as English.
Key takeaways
- Nhân Kiệt employs your Vietnam team for US$99–199 per employee a month plus VAT, with no entity needed.
- Korea and Vietnam have a double tax agreement in force.
- Their social security agreement has applied since January 2024 and can exempt Korean staff from Vietnamese pension contributions for a limited period.
- Vietnamese health insurance still applies to Korean staff with a work permit.
- Seoul is two hours ahead; Seollal and Tết fall in the same week.
How it works
Hiring in Vietnam from Korea through an EOR.
Your company in Korea signs one service agreement with Nhân Kiệt. Nhân Kiệt signs a bilingual Vietnamese–English labour contract with each person, runs payroll in dong, pays social insurance and personal income tax, and applies for work permits for foreign hires. You choose the people, set salaries and direct their daily work, and pay one monthly invoice covering salary, statutory contributions and the service fee. Nothing is registered in Vietnam in your company’s name.
Tax
Tax treaty and tax exposure.
Korea and Vietnam have a double tax agreement in force, which sets the permanent establishment test for Korean companies: keep contract signing and pricing in Korea. Their social security agreement, signed in December 2021, has been in force since January 2024. A Korean employee covered by the Korean National Pension can apply for a certificate of coverage and be exempted from Vietnamese pension-related social insurance — for a posted worker, up to five years, which can be extended — instead of paying in both countries. Vietnamese health insurance still applies. Whether the exemption applies depends on how the person is posted or recruited, so we check each case before the first payroll.
Paying
Paying from Korea.
Nhân Kiệt sends one invoice a month covering salary, statutory contributions and the fee. Korean clients usually pay by overseas remittance in the currency agreed in the service agreement; employees are paid in dong in Vietnam. Contracts are bilingual Vietnamese and English, and Nhân Kiệt’s account team works with you in Korean.
Working together
Time zone and holidays.
Seoul is two hours ahead of Vietnam. Seollal and Tết fall in the same week — Vietnam’s holiday runs from 16 to 20 February in 2026 — but Chuseok in autumn is a working period in Vietnam. Annual leave in Vietnam is 12 working days, compared with 15 days after the first year in Korea.
People
Staff, contracts and work permits.
Korean managers and engineers need a Vietnamese work permit, which Nhân Kiệt applies for as employer, with Korean documents legalised and translated into Vietnamese. Korean companies in manufacturing and electronics often hire Korean-speaking interpreters, production and quality staff, and purchasing and HR staff, while software companies hire development and QA teams.
See also social insurance 2026, personal income tax 2026 and work permits.
Worked example
What one hire costs.
A Korean-speaking quality lead on ₫35,000,000 a month. Employer contributions for a Vietnamese employee are 23.5% — 21.5% social, health and unemployment insurance plus the 2% trade-union fee — or ₫8,225,000, so the monthly employment cost is ₫43,225,000. Add Nhân Kiệt’s fee of US$99–199 plus VAT. The salary is illustrative; use the employer cost calculator for your own figures.
Common mistakes
Mistakes Korean companies make in Vietnam.
- Assuming every Korean employee is exempt from Vietnamese social insurance without a certificate of coverage.
- Dropping Vietnamese health insurance, which the social security agreement does not replace.
- Paying people as contractors when the work looks like employment under Vietnam’s Labour Code.
- Copying home-country contracts and policies instead of a Vietnamese labour contract.
- Letting Vietnam staff conclude sales contracts, which can create a permanent establishment.
Questions
Hiring in Vietnam from Korea: FAQ
Do Korea and Vietnam have a social security agreement?
Yes, in force since January 2024. Korean employees covered by the Korean National Pension can be exempted from Vietnamese pension-related social insurance for a limited period.
Do Korean employees still need Vietnamese health insurance?
Yes. The social security agreement covers pensions; Vietnamese health insurance still applies.
Is there a Korea–Vietnam tax treaty?
Yes. A double tax agreement between Korea and Vietnam is in force.
Can we hire Korean-speaking staff in Vietnam through an EOR?
Yes. Nhân Kiệt employs them on Vietnamese labour contracts while they work for your company.
Does Nhân Kiệt work with clients in Korean?
Yes. Nhân Kiệt’s account team works with clients in Korean as well as English; labour contracts are bilingual Vietnamese and English.
Does a Korean company need a Vietnamese entity to hire in Vietnam?
No. Nhân Kiệt employs your staff in Vietnam under one service agreement with your company.
How much does it cost a Korean company to employ someone in Vietnam?
Salary, employer contributions of about 23.5% for a Vietnamese employee, and Nhân Kiệt’s fee of US$99–199 per employee a month plus VAT.
How quickly can we hire in Vietnam?
A Vietnamese national can start once the service agreement and labour contract are signed; a foreign hire typically takes four to eight weeks for the work permit.
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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