Guide · Glossary
Vietnamese employment glossary.
The Vietnamese terms you will meet in contracts, payslips and filings, explained in plain English.
Updated 22 October 2026 · General information, not legal or tax advice
Short answer
What do the Vietnamese employment terms mean?
Contracts, payslips and filings in Vietnam use a small set of Vietnamese terms that rarely translate one to one. The most common are BHXH, BHYT and BHTN — social, health and unemployment insurance, which cost the employer 21.5% and the employee 10.5% of the contribution salary; thuế TNCN, personal income tax withheld by the employer; lương cơ sở, the statutory base salary of ₫2,530,000 from 1 July 2026, which sets the insurance cap; lương tối thiểu vùng, the regional minimum wage; hợp đồng lao động, the labour contract; cho thuê lại lao động, licensed labour sub-leasing; giấy phép lao động, the work permit for a foreign employee; and nội quy lao động, the registered workplace rules. This glossary explains each term in plain English, with the guide that covers it.
A to Z
Glossary.
- Employer of record (EOR)
- A Vietnamese company that legally employs a worker for a foreign client, who directs the work. Guide
- Bộ luật Lao động
- The Labour Code 2019 (Law 45/2019/QH14), the main employment law.
- Người sử dụng lao động
- The employer — the party to the labour contract.
- Hợp đồng lao động
- Labour contract: indefinite-term or fixed-term up to 36 months. Guide
- Thử việc
- Probation, up to 180, 60, 30 or 6 working days by role. Guide
- Cho thuê lại lao động
- Labour sub-leasing: a licensed company employs a worker and assigns them to a client. Guide
- BHXH, BHYT, BHTN
- Social insurance, health insurance and unemployment insurance — together often called SHUI. Guide
- Kinh phí công đoàn
- The 2% trade-union fee paid by the employer.
- Lương cơ sở
- The statutory base salary (₫2,530,000 from 1 July 2026); the insurance cap is 20 times it.
- Lương tối thiểu vùng
- Regional minimum wage, from ₫3,700,000 to ₫5,310,000 a month in 2026. Guide
- Thuế TNCN
- Personal income tax (PIT), withheld by the employer from salary. Guide
- Giảm trừ gia cảnh
- Family deductions: ₫15,500,000 a month for the taxpayer and ₫6,200,000 per dependant.
- Quyết toán thuế
- Annual tax finalisation, made by the employer by 31 March.
- Phụ cấp
- Allowance; some are tax-free within caps. Guide
- Lương tháng 13
- The 13th-month salary, usually paid as a Tết bonus. Guide
- Làm thêm giờ
- Overtime, paid at 150%, 200% or 300%. Guide
- Nội quy lao động
- Internal labour regulations, required with 10 or more employees. Guide
- Trợ cấp thôi việc
- Severance: half a month's wage per year of service not covered by unemployment insurance. Guide
- Giấy phép lao động
- Work permit for a foreign employee. Guide
- TRC (thẻ tạm trú)
- Temporary residence card for a foreign employee with a work permit.
- IRC and ERC
- Investment Registration Certificate and Enterprise Registration Certificate — the two licences needed to set up a foreign-owned company. Guide
- Region I–IV
- The four minimum-wage regions, set by where the employer operates. Guide
Questions
Vietnamese employment terms: frequently asked questions
What does BHXH mean?
Bảo hiểm xã hội, compulsory social insurance. With BHYT (health) and BHTN (unemployment) it costs the employer 21.5% and the employee 10.5% of the contribution salary.
What is lương cơ sở?
The statutory base salary, ₫2,530,000 from 1 July 2026. The social- and health-insurance cap is 20 times it.
What is thuế TNCN?
Personal income tax, withheld by the employer from salary and declared quarterly.
What is cho thuê lại lao động?
Labour sub-leasing: a licensed Vietnamese company employs a worker and assigns them to a client for up to 12 months.
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