Guide · 2026 changes
What changed for employers in 2026.
Every 2026 change to pay, tax, insurance and labour rules in Vietnam, in date order, with its source.
Updated 22 October 2026 · General information, not legal or tax advice
Short answer
What changed for employers in Vietnam in 2026?
Vietnam reset much of its employment rulebook in 2026. On 1 January the regional minimum wage rose by about 7.2%, to ₫5,310,000 a month in Region I, and the Personal Data Protection Law took effect. From the 2026 tax year, resident income tax moved to five bands with deductions of ₫15,500,000 a month for the taxpayer and ₫6,200,000 per dependant. On 1 July the base salary rose to ₫2,530,000, lifting the social- and health-insurance cap to ₫50,600,000 a month; every employer began declaring withheld income tax quarterly; the tax-free meal allowance rose to ₫1,200,000; and Vietnam Culture Day, 24 November, became a twelfth paid public holiday. On 10 September a new penalty decree for labour and social-insurance violations took effect.
Timeline
Every change, in date order.
| Effective | Change | Source |
|---|---|---|
| 10 Sep 2026 | New penalty decree for labour and social-insurance violations | Decree 283/2026/ND-CP |
| 1 Jul 2026 | Base salary ₫2,530,000; insurance cap ₫50,600,000 a month | Decree 161/2026/ND-CP |
| 1 Jul 2026 | Withheld income tax declared quarterly by every employer | Decree 252/2026/ND-CP |
| 1 Jul 2026 | Tax-free meal allowance ₫1,200,000 a month | Decree 253/2026/ND-CP |
| 1 Jul 2026 | Vietnam Culture Day, 24 November, becomes a paid holiday | Resolution 28/2026/QH16 |
| 2026 tax year | Five tax bands; deductions ₫15,500,000 and ₫6,200,000 | Law 109/2025/QH15 |
| 1 Jan 2026 | Regional minimum wage up about 7.2% | Decree 293/2025/ND-CP |
| 1 Jan 2026 | Personal Data Protection Law in force | Law 91/2025/QH15 |
| 7 Aug 2025 | Work-permit overhaul: single application, 10-working-day issue | Decree 219/2025/ND-CP |
| 1 Jul 2025 | New Law on Social Insurance, half-day sick leave, 60-day paternity window | Law 41/2024/QH15 |
What to do
What employers should check.
- Salaries at or near the new minimum wage for the region.
- Insurance contributions for salaries above the old cap, now capped at ₫50,600,000.
- Payroll withholding using the five 2026 tax bands and new deductions.
- Quarterly tax declarations in the compliance calendar.
- The 2026 holiday calendar, including 24 November.
- Data-protection notices and any transfer of employee data abroad.
Each change has its own guide: minimum wage, income tax, social insurance, holidays and data protection.
Questions
2026 changes: frequently asked questions
What is the social-insurance cap in Vietnam from July 2026?
₫50,600,000 a month, 20 times the base salary of ₫2,530,000.
How many income tax bands are there in 2026?
Five resident bands, at 5%, 10%, 20%, 30% and 35%.
What is the new public holiday in 2026?
Vietnam Culture Day on 24 November, bringing the total to 12 paid public holidays.
When did quarterly income tax declarations start?
For every employer from 1 July 2026.
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