Vietnam Payroll Changes

1. Minimum salary/Wage changes

The Government issued Decree No. 293/2025/NĐ-CP, increasing the regional minimum wage for contract employees by ≈ 7.2% (VND 250,000–350,000/month, depending on region).
Effective 1 January 2026.

New monthly regional minimum wages

Region I: 5,310,000 VND (+350,000)
Region II: 4,730,000 VND (+320,000)
Region III: 4,140,000 VND (+280,000)
Region IV: 3,700,000 VND (+250,000)

Key notes

Employers must apply new regional minimums for contract workers.
The new minimum wage becomes the base floor for social insurance and basic job categories.

2. Tax updates

Social insurance: No change from 2025 rates (for employer and employee).
Personal Income Tax (PIT):

Here are the updated tax brackets

Monthly Taxable Income (after deductions)	PIT Rate
Up to 10,000,000 VND	5%
> 10,000,000 – 30,000,000 VND	15%
> 30,000,000 – 60,000,000 VND	25%
> 60,000,000 – 100,000,000 VND	30%
Above 100,000,000 VND	35%

Deductions

Standard personal deduction: 15.5M VND/month
Dependent deduction: 6.2M VND/month

Vietnam Payroll Changes - 2026

1. Minimum salary/Wage changes

2. Tax updates