越南 雇佣指南

The concept of implied terms in an employment contract is not recognized under Vietnamese labor laws. However, the conditions for terminating an employment contract are strictly regulated by Vietnamese law and can be (but are not required to be) stated in the employment contract. Employers must implement and comply with a collective labor agreement (CLA).

Internal labor regulations (ILRs) are mandatory for companies employing 10 employees or more. ILRs can be created by the employer to reflect the specificities of the business and industry of the employer but these must not be contrary to the Vietnamese labor legislation. The employer is required to discuss the proposed ILRs with the executive committee of the relevant trade union (if there is one) they must be registered with the relevant government agency once adopted.

• A probation period is discretionary up to a maximum of 60 days, or up to 180 days for executive positions of enterprises. The definition of executive positions is quite ambiguous in Vietnam and varies from other countries. GoGlobal should be consulted directly for specific positions before hiring.
• This period can be outlined in either the labor contract or in a separate probation agreement. If included in the probation letter, there is no obligation to pay social security contributions during the probationary period.
• During the probationary period, the employer must pay at least 85% of the salary for the job.
• Either party can terminate the employment during probation without observing a notice period or paying compensation.

Per Vietnam law, overtime must be implemented based on voluntary negotiations from the two sides. The employee’s overtime hours must not exceed 50% of normal working hours per day. A normal work week is 48 hours.

The overtime cap is 60 hours/month, and 300 hours/year for all industries and sectors.

Termination in Vietnam is difficult in practice. The alternative option of negotiation is therefore highly recommended. Mutual agreement with compensation for the employee can potentially save time, money and legal risks for the company.

The New Labor Code provides more bases for both employers and employees to unilaterally terminate labor contracts, as outlined below:

• Labor contracts with foreign employees will be terminated if the employee is expelled following judgements or decisions made by courts and relevant authorities. Termination can also occur if their work permits expire.
• Either the employer or the employee can unilaterally terminate labor contracts once the employee reaches the retirement age.
• Providing falsified information at recruitment or being absent from work for five consecutive working days without permission or legitimate reason are now both bases for employers to unilaterally terminate labor contracts.
• Employees, regardless of the term of contract, can unilaterally terminate a labor contract without providing reasons (if they serve the required advance notice).

The New Labor Code also amends provisions on required responsibilities upon the termination of labor contracts with the following notable judgments: :

• The statute of limitations for employers to pay termination benefits to employees has increased from seven working days to 14 working days from the termination date.
• Employers are responsible for providing employees with copies of documents relating to their working period upon request. Incurred costs of copies and deliveries are paid by employers.

For unilateral termination (when allowed by law), employers must give advance notice to the employees within a minimum statutory timeline. Employees who resign are also required to give advance notice to their employers within a minimum statutory time limit. In both cases, the relevant time limits are 45 days in advance for indefinite-term employment contracts, 30 days for definite-term employment contracts with a duration of more than 12 months and three working days for definite-term employment contracts with a duration of less than 12 months.

Severance pay is applicable to employees who have worked regularly for at least a full 12 months and are not covered by unemployment insurance. A half a month’s salary is payable for each year of work.

There are a minimum of 12 days of paid annual leave, exclusive of public holidays. An employee must be given one additional annual leave day for every five years of consecutive service for an employer.

Normally, a bonus clause is agreed to in the relevant employment contract. There are no restrictions or guidelines on bonuses. An employer can issue bonus regulations to be notified to its employees subject to consultation with the trade union. It is a common practice to offer a 13th month salary bonus across all sectors in Vietnam.

Additional bonuses are limited in Vietnam and they are typically taxable, although prefixed lump sum amounts (‘khoan chi’) for phone services, stationery, uniforms and per diem allowances are not subject to taxes if the amounts are within the levels set out under the relevant regulations.

Vietnam has a compulsory social, health and unemployment insurance (SI, HI, UI) scheme. Contributions are sourced from both the employer and the employee. Trade Union (TU) contribution of 2% is compulsory for employers, regardless of having a union established in the company. Employers will transfer total contributions for both employees and employers by the last day of each month.

Vietnam has established the Personal Data Protection Decree (PDPD) to regulate data protection within the country. This decree applies to all entities and individuals operating within Vietnam. The PDPD shares many similar principles with the GDPR, such as the importance of lawfulness, transparency of processing, data minimization, purpose limitation, accuracy, storage limitation, and the implementation of appropriate measures to ensure the security of personal data.

Employers of foreign employees must pay salary in VND. Salaries in USD must be converted into VND and stated on the labour contract. USD amount can be stated in the contract as reference only.

Payslips can be made available monthly on a website, PDF or paper.

The public holidays under the New Labor Code will be increased from 10 days to 11 days, with full salary payment for employees in Vietnam. If public holiday falls on a weekend, the employees are entitled to take the next weekday off. In addition to these public holidays, an expatriate employee is also entitled to one day off for the traditional new year and another day off for the national day of his or her country.

By law, employees working in normal working conditions in Vietnam are entitled to a minimum of 12 days of paid annual leave (excluding public holidays). Employees working in heavy, hazardous or toxic working conditions are entitled to a minimum of 14 annual leave days. Employees working in ‘extremely’ heavy, hazardous or toxic working conditions are entitled to a minimum of 16 annual leave days. An employee must be given one additional annual leave day for every five years of consecutive service for an employer.

Employees who suffer from illness or disability, or employees who take leave in accordance with a doctor’s order, receive an allowance paid by the social insurance fund. The sick leave allowance is based on the employee’s salary figure that is used to calculate the social insurance premium. The maximum entitlement is:

• 30 days per year (if the employee contributes to the social insurance fund for less than 15 years) or
• 40 days per year (if the employee contributes to the social insurance fund for between 15 and 30 years) or
• 60 days per year (if the employee contributes to the social insurance fund for more than 30 years).

The above entitlements increase by 10 days per year for employees working in heavy, hazardous or toxic occupations or in jobs on the list promulgated by the Ministry of Labor and the Ministry of Health (or those working regularly in specified regions).

The sick pay is covered by the social insurance fund, not by the employer. This applies to Vietnamese employees only.

The allowance granted in lieu of salary is equal to 75% of the SHI contribution salary of the previous month.

Vietnamese employees infected with a disease on the list of diseases requiring long-term treatment, as promulgated by the Ministry of Health, are entitled to the following paid sick leave regime:

• A maximum of 180 days in a year (this includes public holidays and weekends)
• Employees still needing treatment after 180 days continue to be entitled to the paid sick leave regime at a lower level (45% to 65% of their salary or remuneration as defined above)

Sick leave entitlement for expatriate employees will be left to an agreement between the employer and the expatriate employee.

Maternity leave:

• Female employees are generally entitled to six months of prenatal and postnatal leave. Prenatal leave should not be longer than two months.
• In the case of a multiple birth, the leave will be extended by one  month for each child (counting from the second child).
• After the stated maternity leave expires, if so demanded, the female employee may be granted an additional leave without pay under terms agreed upon with the employer.
• If a woman decides to return to work following four months of maternity leave, she must first obtain a document of permission from a qualified medical center stating she is fit to work.
• For each month of leave, employees who are Vietnamese nationals are entitled to 100% of their average monthly salary on which social insurance premiums were based on the six months preceding their leave. This is a monthly allowance. However, the maximum salary or remuneration during maternity leave is capped at 20 times the minimum common salary.
• The payment for maternity leave of Vietnamese employees is covered by the social insurance fund.
• The payment for the maternity leave of expatriate employees is left up to an agreement made between the employer and the employee.

Paternity leave:

• For natural births: five days
• For birth by cesarean section: seven days
• For natural birth to twins: 10 days
• For the birth of twins by cesarean section: 14 days.
• For the birth of more than two children at one time: additional three days of leave for every additional child (from the third child onwards).
• In addition, if the male employee is the only one participating in the social insurance program and the baby’s mother dies or faces health risks, the male employee will be entitled to leave until the child reaches six months of age.
• For each leave day, the employee must be paid a prorated amount of the monthly allowance by the social insurance fund (applicable to Vietnamese employees only).
• The payment for paternity leave of an expatriate employee is subject to an agreement made between the employer and the employee.

Parental leave: Parents are entitled to paid leave to take care of their sick children. The maximum period of entitlement within a year, for each child, is 20 working days if the sick child is under three years of age and a maximum of 15 working days if the sick child is from three years to seven years of age. The pay for employees during their leave for taking care of their sick children is calculated in the same way as their own sick pay. It is covered by the social insurance fund and applies to Vietnamese employees only.

An employee may also take fully paid leave for personal reasons in the following cases:

• Marriage: three days
• Marriage of his or her child: one day
• Death of a blood parent or a parent of his or her spouse, his or her spouse or child: three days.

Any additional unpaid time off is left up to an agreement made between the employer and the employee.

There is a clause stated under Law on Occupational Safety and Health, Article 21 that the employer must provide health checks for workers at least once a year. Workers performing heavy, toxic, hazardous work, workers with disabilities, minor workers and elderly workers must be provided with a health check-up at least once every six months. Employers are responsible for managing the occupational health records of employees, informing employees on the results of health checkups and reporting on the health of employees to health management agencies annually.