Vietnam Labor Law Updates 2026
Personal income tax, social insurance, penalties and foreign-worker permits: what employers need to do before year-end.
Between January and December 2026, Vietnam reset the rules on personal income tax, social insurance, payroll penalties and foreign-worker permits. Seven changes account for most of the cost and compliance impact on employers, and most have actions due before the year ends.
- Higher family deductions and the new tax brackets
- Social insurance benefits under the new base salary
- Decree 283 penalties and Decree 393 foreign-worker rules
- Action plan for payroll and HR teams, by timing


