How the calculation works
Employer cost in Vietnam is the gross salary plus the employer's statutory contributions:
- Social insurance, 17.5% of the contribution salary, capped at 20 times the base salary (50,600,000 VND a month from 1 July 2026).
- Health insurance, 3%, with the same cap.
- Unemployment insurance, 1%, capped at 20 times the regional minimum wage (106,200,000 VND in Region I). It does not apply to most foreign employees.
- Trade union fee, 2%, calculated on the social insurance salary.
The employee separately contributes 10.5% (8% social, 1.5% health and 1% unemployment insurance), which is withheld from their pay and does not add to your cost.
Employer cost at common salary levels
Vietnamese employee, Region I, rates from 1 July 2026:
| Gross salary / month | Employer contributions | Total employer cost | Take-home before PIT |
|---|---|---|---|
| 10,000,000 ₫ | 2,350,000 ₫ | 12,350,000 ₫ | 8,950,000 ₫ |
| 20,000,000 ₫ | 4,700,000 ₫ | 24,700,000 ₫ | 17,900,000 ₫ |
| 30,000,000 ₫ | 7,050,000 ₫ | 37,050,000 ₫ | 26,850,000 ₫ |
| 50,000,000 ₫ | 11,750,000 ₫ | 61,750,000 ₫ | 44,750,000 ₫ |
| 80,000,000 ₫ | 12,185,000 ₫ | 92,185,000 ₫ | 74,393,000 ₫ |
Above 50,600,000 VND the social and health insurance cap applies, so contributions grow more slowly than salary. For the rules behind these numbers, see our guide to hiring in Vietnam. To hire without a local entity, see Employer of Record in Vietnam.
Estimates for guidance only, based on Decree 161/2026/ND-CP (base salary) and Decree 293/2025/ND-CP (regional minimum wages). They exclude personal income tax and service fees.