Employer of Record in Vietnam: 17 Providers Compared (2026)

Employing someone in Vietnam: key facts

Vietnamese employment runs on the Labor Code 2019, a regional minimum wage and a 23.5% employer insurance load with ceilings; all figures below are statutory and checked 2026-10-05.

Minimum wage

Four regions, per month and per hour, in force from 2026-01-01 under Decree 293/2025 (+7.2%, replacing Decree 74/2024).

We did not extract which wards fall in which region after the 2025 mergers, so an employee in an outlying commune of Hanoi or Ho Chi Minh City may be in Region II.

Employer contributions

Rates are for a Vietnamese employee; the employee also pays 10.5% (8% + 1.5% + 1%), withheld from pay.

Source: luatvietnam.vn, checked 2026-10-05. The 20x ceiling on the union-fee base is inferred from the law’s wording; we found no passage stating it.

• Base salary rose to VND 2,530,000 on 2026-07-01 (Decree 161/2026), lifting the ceiling from VND 46,800,000 to VND 50,600,000.
• A foreign employee with a 12-month-plus contract and permit: employer pays 3% + 14% + 0.5% social insurance, 3% health and 2% union fee; unemployment insurance covers Vietnamese citizens only.

Working hours and overtime

• Normal time is 8 hours a day and 48 a week, with at least 24 consecutive hours of weekly rest (Arts. 105, 111).
• Overtime pays at least 150% on ordinary days, 200% on weekly rest days and 300% on public holidays; night work adds 30% (Art. 98).
• Overtime needs consent and is capped at 40 hours a month and 200 a year, or 300 in listed sectors (Art. 107).

Source: Labor Code 2019, checked 2026-10-05.

Annual leave and public holidays

• 12 working days a year after 12 months with one employer, plus 1 day for every 5 years of service; unused leave is paid out on termination (Arts. 113-114).
• 11 paid public-holiday days (Art. 112): New Year 1, Tet 5, Victory Day 1, Labour Day 1, National Day 2, Hung Kings Day 1. The 2026 Tet break ran 2026-02-14 to 2026-02-22 (Vietnam Briefing).

Source: Labor Code 2019, checked 2026-10-05.

Probation

Probation pays at least 85% of normal salary, applies once per job, and either side can end it without notice (Arts. 24-27). Source: Labor Code 2019, checked 2026-10-05.

Notice and severance

• No at-will dismissal: only the grounds in Art. 36. Unlawful termination means reinstatement, back pay and insurance, plus at least 2 months’ salary (Art. 41).
• Severance: half a month’s salary per year of service on most terminations; 1 month per year (minimum 2 months) for restructuring (Arts. 46-47). Service already under unemployment insurance is deducted.

Source: Labor Code 2019, checked 2026-10-05.

13th salary and bonuses

Not mandatory. Bonus is at the employer’s discretion under a published policy (Art. 104). Source: Labor Code 2019, checked 2026-10-05.

Mandatory benefits

• Compulsory social, health and unemployment insurance, funded by the contributions above.
• Maternity leave of 6 months, paid from social insurance (Art. 139).
• Paid public holidays and annual leave, as above.

Work permits

• Foreign nationals need a work permit or an exemption under Decree 219/2025 (in force 2025-08-07): manager, executive director, expert or technical worker.
• A permit lasts up to 2 years with one extension of up to 2 years; processing takes 10 working days from a complete online file filed by the employer, who must justify the need.
• Exemptions include stays under 90 days a year and intra-corporate transfers.
• The decree lists enterprises, agencies, organisations, contractors and similar bodies as employers; it does not mention labor outsourcing companies or EORs as allowed or excluded sponsors.

Source: Cong bao, Decree 219/2025, checked 2026-10-05.

Currency and payroll

• Payroll is in Vietnamese dong (VND); the State Bank central rate on 2026-09-30 was VND 25,627 per USD (VietnamPlus, checked 2026-10-05).
• Monthly-paid staff are paid once or twice a month on a fixed date; hourly, daily and weekly staff at least every 15 days (Art. 97, Labor Code 2019, checked 2026-10-05).

Is Employer of Record legal in Vietnam?

Restricted. Vietnam has no “Employer of Record” category. The only legal route that matches the model is labor outsourcing (cho thue lai lao dong): the employee signs with an outsourcing enterprise and is then moved to work under another employer’s management. It is a conditional business line with four limits (Labor Code 2019, Arts. 52-53, checked 2026-10-05):

• Jobs: only the 20 jobs in Appendix II of Decree 145/2020, such as interpreting, secretarial work, reception, tour guiding, telemarketing, driving and security. General software development, IT engineering, product, sales and management are not listed (Ministry of Home Affairs table, checked 2026-10-05).
• Cases: only to meet a sudden temporary rise in demand, to replace employees on maternity leave, with an occupational accident or on civic duty, or to fill a need for high professional and technical qualifications.
• Duration: at most 12 months per worker.
• Pay: no less than the client’s own staff earn for the same work.

A typical EOR hire is a permanent engineer, marketer or manager on an open-ended contract. That role is not on the list and the arrangement has no 12-month end, so it does not fit the lawful channel.

The licence is gone, the limits are not. Resolution 66.18/2026 (issued 2026-05-18, valid to 2027-02-28) stops licensing: the outsourcing company keeps a VND 2 billion deposit and notifies the provincial Department of Home Affairs. The job list, cases and 12-month cap are untouched (resolution annex, checked 2026-10-05). A Ministry draft law would also bar foreign workers from outsourcing; it is not in force (draft, checked 2026-10-05).

Client risk. Under Decree 12/2022 (checked 2026-10-05), the client as lessee faces VND 80-100 million for an organisation if it uses leased workers outside the list or the three cases. The decree still refers to the old licence, and we found no penalty for failing to notify. Enforcement against a foreign client with no local entity is uncertain; the exposure is more direct for the provider’s Vietnamese entity. One law firm also warns of permanent establishment risk where the hire concludes contracts (Rödl, checked 2026-10-05).

We could not establish how the providers below structure their service: outsourcing, a services contract or a local partner.

Who actually employs your hire in Vietnam

Of 17 providers that operate here, seven have a record in Vietnam’s business registry under their own name, found via masothue.com (matched by name; shareholders not checked). One more describes itself as owning its entities, and one points to a local partner.

Prices checked 2026-10-05 or, for global lists, on the dates in each company card.

Eight providers don’t say who employs your hire. The registry excerpts we read give management consulting as the main activity for all seven records, and no provider’s Vietnam page says it holds a labor-outsourcing licence. Before signing, ask for the legal name of the employing entity, its company code, and whether it supplies you under a labor-outsourcing arrangement or a services contract.

How to choose an EOR in Vietnam

Foreign hire needing a work permit? Decree 219/2025 does not say whether an EOR can sponsor, and we found no ministry guidance. Ask the provider in writing who files the permit and for which workplace; if it can’t say, treat that route as unconfirmed.

Role on the 20-job list? If not, ask how the provider justifies the arrangement and what contract the hire signs. A role outside the list that is genuinely independent can go to a contractor instead.

Entity evidence or price? Seven providers have a registry record; of those, Deel and Remote also show a Vietnam price, while Skuad, RemoFirst and Remote People list from $199/month globally. The rest show a global price or none.

Speed? Deel says most hires onboard within 1 business day after contract approval, Remote averages 2.3 days, Playroll quotes 1-5 days and Safeguard Global one to two weeks (all vendor statements). Remote’s payroll cut-off falls on the 10th and can shift the start date.

What it costs to employ someone in Vietnam through an EOR

The EOR is the legal employer and runs payroll for many clients, so every contribution applies at the standard rate; no small-employer relief exists. Figures assume a Vietnamese citizen in Region I (Hanoi or Ho Chi Minh City urban area) at the 0.5% accident rate, converted at VND 25,627 per USD (State Bank central rate, 2026-09-30).

Source: luatvietnam.vn, checked 2026-10-05. Below VND 50.6 million a month the cost is 23.5% of salary. Because the ceiling rose on 2026-07-01, the 2026 calendar-year amount is lower, VND 144,234,000. Unemployment insurance would not apply to a foreign employee. The table covers statutory cost only: no Tet bonus, private benefits or severance accrual. If the union-fee base turned out to be uncapped, that line would be 2% of gross (VND 25,600,000 and 51,200,000); we found no text either way.

Over 2021-2026 the same cost rose 64%, and 8.0% between 2025 and 2026. Temporary COVID-19 relief for affected employers is not applied.

The EOR’s own fee comes on top, in USD per month unless marked. Deel’s Vietnam page shows ₫15.67M (₫188,002,140 a year). Global list prices: from $199 at Skuad, RemoFirst and Remote People; $399 at Pebl and Playroll; from $400 at Multiplier; from $599 at G-P and Atlas HXM; $699 at Oyster. Remote’s Vietnam page lists $699 and Borderless AI’s blog $579. Rivermate’s blog lists from €299; Rippling is quote-based. Atlas HXM’s Vietnam page says market fees typically run $300-800.

Hidden costs, where published: Deel’s Vietnam page shows ₫0 one-off costs on the EOR route, and Remote states no setup or onboarding fees globally (remote.com/pricing, checked 2026-06-24). No provider publishes a deposit, minimum term or termination fee for Vietnam; treat a blank as unpublished, not zero.

When you don’t need an EOR

• A genuinely independent contractor. If the person sets their own hours and tools and serves other clients, a contractor avoids the outsourcing question altogether. See how to hire contractors in Vietnam and how to pay them; on the line between the two, see contractor misclassification.
• Your own Vietnamese entity. It makes you the employer under the Labor Code, so the outsourcing limits do not apply. Playroll’s guide puts entity setup at 1-3 months. One law firm notes a foreign company can create a permanent establishment through staff doing revenue-generating work, which an entity does not remove (Rödl, checked 2026-10-05).
• A PEO. Some provider pages use the label for Vietnam: Skuad’s page mixes PEO and EOR, and Native Teams describes employment shared with the client. See EOR vs PEO and the PEO glossary entry.

What changed in 2026

• 2025-08-07 (earlier, still cited): Decree 219/2025 replaces Decrees 152/2020 and 70/2023 on foreign workers; permit term at most 2 years, 10 working days to process.
• 2026-01-01 - Regional minimum wage rises 7.2% (Decree 293/2025); Region I reaches VND 5,310,000 and the unemployment-insurance ceiling VND 106,200,000.
• 2026-01-01 - Law on Employment 74/2025 takes effect: unemployment insurance covers Vietnamese employees on contracts of 1 month or more (was 3); employer rate stays 1%.
• 2026-01-01 - Personal Data Protection Law 91/2025 and Decree 356/2025 take effect, replacing Decree 13/2023.
• 2026-04-15 - Resolution 66.16/2026 shortens outsourcing-licence processing (to 2027-02-28), an interim step.
• 2026-07-01 - Base salary rises from VND 2,340,000 to VND 2,530,000 (Decree 161/2026); the social, health and accident insurance ceiling moves to VND 50,600,000 a month.
• 2026-07-01 - Resolution 66.18/2026 (issued 2026-05-18) replaces the outsourcing licence with a VND 2 billion deposit and a notification, valid to 2027-02-28. The start date comes from legal-news summaries; we did not retrieve the resolution’s operative articles.
• Pending, not in force: a Ministry of Home Affairs decree amending Decree 145/2020, due before the Government in October 2026; a draft law excluding foreign workers from outsourcing; and a draft cut of the accident-insurance rate from 0.5% to 0.3% for 2027.

Sources: Baker McKenzie, Rödl, Resolution 66.18 annex, Ministry submission, checked 2026-10-05.

Numbers vendors haven’t updated

• RemoFirst gives VND 4,680,000 a month next to the unemployment-insurance cap in its guide (archived copy, 2024 footer); that was the Region I rate in 2022-2023, against VND 5,310,000 now.
• RemotePass lists Region 1 at VND 4,960,000 down to Region 4 at VND 3,450,000, the rates in force from 2024-07-01 to the end of 2025, and an employer rate of 21.50% against 23.5% today (RemotePass, checked 2026-10-05).
• Multiplier’s Vietnam page, updated 2026-09-14, cites Decree 152 for work permits, which Decree 219/2025 replaced in August 2025, and employer rates of about 21.5% (Multiplier, checked 2026-10-05).

How we built this page

Data was collected and checked on 2026-10-05 against statutes, official gazettes and law-firm commentary. We checked each provider’s Vietnamese entity against the business registry through masothue.com where a record turned up, and otherwise used the provider’s own statements. Providers with a confirmed own entity come first, then partner and undisclosed ones. We left out Papaya Global, Kleos, Remozo and Boundless because we could not confirm they offer EOR in Vietnam, and Rise and Justworks, which do not. Nobody pays for placement on this page.