Vietnam Payroll Changes - 2026

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.

Tax updates

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

Here are the updated tax brackets

Deductions

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