HARO– Author –
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Allowances in Vietnam and Their Tax & Social Insurance Treatment: A Practical Guide to Included and Excluded Allowances
When designing payroll structures for subsidiaries in Vietnam, one of the most common challenges faced by Japanese companies is how to handle allowances. Even though they are all labeled as “allowances,” some are subject to personal inco... -
How to Calculate Overtime, Night Work, and Holiday Pay in Vietnam: Premium Rates and Practical Points Explained
In HR and labor management at Vietnamese subsidiaries, one of the areas most prone to disputes is the calculation of overtime pay, night work, and holiday work. Unlike Japan, Vietnam clearly stipulates premium rates by law, and calculati... -
Basics of Overtime Pay Calculation in Vietnam: What Is Included and Excluded from Wages
In calculating overtime pay in Vietnam, one of the most common mistakes made by HR and payroll practitioners is misunderstanding the “scope of wages included in the overtime calculation base.” Even if a company believes it is paying over... -
Vietnam National Assembly Passes Amendment to the Personal Income Tax Law — Effective July 1, 2026
On December 10, 2025, the National Assembly of Vietnam approved the amended Personal Income Tax Law. This article provides a clear summary of key points of the new tax system that will take effect on July 1, 2026, specifical companies op... -
Basic Rules of Payroll Calculation in Vietnam
For Japanese companies operating subsidiaries in Vietnam, payroll calculation is one of the most important yet complex HR and labor management tasks.Minimum wages by region, overtime calculation rules, social insurance (SI, HI, UI), and ... -
Five Key Points to Watch Out for in Employment Contracts in Vietnam
An employment contract is one of the most important documents for clearly defining the rights and obligations of employees and the company. At Vietnam offices, differences in practices and laws between Japan and Vietnam often mean that d... -
Eligibility Criteria and Calculation Methods for Social Insurance in Vietnam
In Vietnam, three main public insurance schemes are in place: social insurance (BHXH), health insurance (BHYT), and unemployment insurance (BHTN), and both companies and employees are obligated to participate. For many companies, it can ... -
Common Pitfalls Foreign Companies Face in Payroll Processing in Vietnam
One of the main challenges many foreign-invested companies operating in Vietnam face is payroll processing for both local staff and expatriate employees. The rules for social insurance and personal income tax differ significantly from th...
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