Guide · Payroll
Payroll outsourcing in Vietnam.
For companies that already have a Vietnamese entity: what an outsourced payroll provider runs each month, what stays with you, and how it differs from an EOR.
Updated 22 October 2026 · General information, not legal or tax advice
Short answer
What is payroll outsourcing in Vietnam?
Payroll outsourcing in Vietnam means a specialist provider runs your company’s payroll while your own Vietnamese entity stays the employer. Each month the provider calculates gross-to-net pay, issues payslips, declares and pays social, health and unemployment insurance and the trade-union fee, withholds personal income tax, files the quarterly tax declarations required since 1 July 2026, and prepares the year-end tax finalisation. Your company keeps the labour contracts, the employer’s legal responsibility and the salary payments from its own bank account. It suits companies that already have an entity; companies without one need an employer of record instead. Nhân Kiệt provides both, and quotes payroll outsourcing by headcount.
What is included
What the provider runs and what stays with you.
| Task | Payroll provider | Your entity |
|---|---|---|
| Gross-to-net calculation and payslips | Yes | Approves |
| Social, health and unemployment insurance declarations | Prepares and files | Pays as employer |
| Personal income tax withholding and quarterly declarations | Prepares and files | Pays as employer |
| Annual tax finalisation | Prepares | Signs as employer |
| Labour contracts and HR decisions | Advises | Yes |
| Salary payment | Prepares the payment file | Pays from its account |
Deadlines
Recurring payroll filings in Vietnam.
| Filing | Deadline |
|---|---|
| Social, health and unemployment insurance and trade-union fee | Last day of the following month |
| Personal income tax declaration (quarterly) | 30 April, 31 July, 31 October, 31 January |
| Annual personal income tax finalisation | 31 March of the following year |
| Labour-usage report | Before 5 June and before 5 December |
Payroll outsourcing or EOR
Which one you need.
If you already have a Vietnamese company, payroll outsourcing keeps you the employer and takes the monthly workload off your team. If you do not, an employer of record employs the staff for you. Companies often start with an EOR and move to their own entity plus payroll outsourcing as the team grows; see EOR vs your own entity.
Questions
Payroll outsourcing in Vietnam: FAQ
Who is the employer when payroll is outsourced?
Your own Vietnamese company. The provider prepares and files payroll, insurance and tax on its behalf.
When are social insurance contributions due?
By the last day of the month following the payroll month.
How often is personal income tax declared?
Quarterly for every employer since 1 July 2026, with an annual finalisation by 31 March of the following year.
How much does payroll outsourcing cost?
Nhân Kiệt quotes payroll outsourcing by headcount and scope. Request a quote with your number of employees.
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.
Request a quote