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We have updated our 2018 Vietnam Payroll Quick Guide effective for payrolls after 1 July 2018, reflecting increased compulsory insurance contributions in certain circumstances. This guide helps employers and employees to understand general calculations and obligations with payroll and payroll related taxes and insurances in Vietnam.


Employers and employees should note that from 1 July 2018 the Minimum Basic Wage increases, resulting in increases to Social Insurance and Health Insurance caps and therefore increased calculations are linked to these. Put simply, the maximum (capped) salary subject to Social and Health Insurance increases to 27,800,000 VND from 26,000,000 VND


The Minimum Basic Wage (not to be confused with the Minimum Monthly Salary, which is the minimum salary that must be paid to employees each month) is a value used by the Government sector as a base for their salary calculations, but is also used to determine payment caps for Social and Heath Insurances in Vietnam


Please contact Domicile Corporate Services if you would like to discuss your salary strategies, or how these insurance changes impact your business.


Download our Quick Guide publication to Vietnamese payrolls below:


Download PDF



Matthew Lourey, Managing Partner This email address is being protected from spambots. You need JavaScript enabled to view it.

Thuy Phan, Manager This email address is being protected from spambots. You need JavaScript enabled to view it.


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Please feel free to contact Domicile Corporate Services or visit us using the information below.

Vietnam Offices

Ho Chi Minh City:
Level 9, Abacus Tower
58 Nguyen Dinh Chieu, District 1 

Level 13, Hanoi Towers
49 Hai Ba Trung, Hoan Kiem District

Level 3, Indochina Riverside Tower
74 Bach Dang, Hai Chau District



+84 (0)28 6291 5779 (HCMC)
+84 (0)24 3266 3314 (Hanoi)
+84 (0)236 366 4662 (Danang)

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