Employer of Record · Ho Chi Minh City
Employer of record (EOR) in Ho Chi Minh City
Hire employees in Ho Chi Minh City (still widely known as Saigon) through an employer of record (EOR) without opening a local entity: a Vietnam-registered employing entity puts your hire on a compliant labour contract, runs payroll and statutory insurance and withholds income tax, while you direct the work. Ho Chi Minh City is minimum-wage Region I and the country’s largest talent market.
US$149
per employee per month, flat, for Vietnamese nationals. No setup or hidden fees.
Get a quoteThis page is general information, not legal, tax or payroll advice. Statutory figures are stated as of October 2026 and can change, and the monetary example is illustrative; confirm the current rules and rates for a specific district before you rely on them.
Hiring in Ho Chi Minh City at a glance
You can employ staff in Ho Chi Minh City through an employer of record without setting up a company: a Vietnam-registered entity becomes the legal employer and runs local payroll, while you manage the work. Ho Chi Minh City sits in minimum-wage Region I, the highest band, and holds the largest share of the country’s professional and technology talent.
Scale is part of the appeal. After a 2025 administrative reorganisation, the new Ho Chi Minh City began operating on 1 July 2025, absorbing the former Binh Duong and Ba Ria–Vung Tau provinces into a single city of more than 14 million people and over 6,700 square kilometres — a financial and commercial core, a high-tech manufacturing belt in the former Binh Duong area, and a port and energy zone on the former Vung Tau coast.8 That reorganisation matters for hiring because it changed which minimum-wage region applies in parts of the city, covered below.
An EOR removes the need to incorporate to hire in any of those areas, and EOR Vietnam provides exactly that service across the country. If the model is new to you, start with what an employer of record is and how it works in Vietnam; for engineering roles specifically, see how to hire software developers in Vietnam.
What minimum-wage region is Ho Chi Minh City?
Ho Chi Minh City’s central urban area is minimum-wage Region I, the highest tier, at ₫5,310,000 a month under Decree 293/2025/ND-CP, effective 1 January 2026 and current as of October 2026.1 Because the 2025 merger pulled lower-tier areas into the city, the merged Ho Chi Minh City now spans three regions: the core is Region I, parts of the former Ba Ria–Vung Tau area are Region II, and some outer communes are Region III.1
| Area within the city | Region | Monthly minimum wage |
|---|---|---|
| Central / core urban wards (former HCMC) | Region I | ₫5,310,000 |
| Parts of the former Ba Ria–Vung Tau area | Region II | ₫4,730,000 |
| Some outer communes | Region III | ₫4,140,000 |
The region is set by the employer’s registered place of operation, not where the employee lives.1 Ward boundaries changed with the 2025 mergers, so confirm a specific district or ward against the Appendix to Decree 293/2025/ND-CP before relying on its tier. See Vietnam’s 2026 minimum wage by region for all four regions and the hourly floors.
Comparing cities? Central Da Nang is Region II (₫4,730,000 a month), not Region I — a common mistake — so its statutory contribution floor is lower than Ho Chi Minh City’s central wards.1 Hanoi’s centre, like HCMC’s, is Region I; the full picture is in the regional breakdown, and you can compare the hubs on hiring in Hanoi and hiring in Da Nang — the latter a fast-growing IT and semiconductor cluster in a different wage region.
What does it cost to employ someone in Ho Chi Minh City?
Employing someone in Ho Chi Minh City costs the gross salary plus about 23.5% in statutory employer on-costs — 17.5% social insurance, 3% health insurance, 1% unemployment insurance and a 2% trade-union fee — and, through an EOR, the service fee on top. EOR Vietnam’s service fee is a flat US$149 per employee per month for a Vietnamese-national hire — the same fee whatever the salary, seniority, role or district — with no setup or other fees, and no hidden fees (as of October 2026); a foreign national who needs a Vietnamese work permit is quoted separately. The city does not change these national rates; the region only sets the wage floor.23
The employee separately bears 10.5% (8% social, 1.5% health, 1% unemployment insurance), deducted from gross pay before income tax. The example below works a ₫30,000,000 gross salary, a mid-range commercial wage well above the Region I floor.
| Line | Rate | Amount (VND) |
|---|---|---|
| Gross salary | — | 30,000,000 |
| Social insurance | 17.5% | 5,250,000 |
| Health insurance | 3.0% | 900,000 |
| Unemployment insurance | 1.0% | 300,000 |
| Trade-union fee | 2.0% | 600,000 |
| Employer total (excl. EOR fee) | +23.5% | 37,050,000 |
Illustrative only. Statutory rates per the Social Insurance Law 41/2024/QH15 and Trade Union Law 50/2024/QH15.23 Social and health insurance apply only up to a salary cap of ₫50,600,000 a month (from 1 July 2026), so on pay above that the SI and HI components stop rising.2 Excludes the EOR fee — EOR Vietnam’s is a flat US$149 per employee per month — and any 13th-month bonus. Build a full figure with the EOR cost calculator, or see every cap and line on Vietnam payroll and employer costs.
Our service fee is a flat US$149 per employee per month for a Vietnamese-national hire. Tell us the role, district, gross salary and start date and you will get a written, itemised estimate that names the employing entity and the legal route, itemises the statutory on-costs and sets out the security deposit — two months of the employee’s employment cost, held for the engagement and returned at the end. Send the role details for a costed HCMC hiring plan.
What is the Ho Chi Minh City talent market like?
Ho Chi Minh City is Vietnam’s largest talent market. On TopDev’s Vietnam IT Market Report 2024–2025, the city holds the largest share of the country’s software developers, ahead of Hanoi, making it the deepest pool for engineering, product and data roles.7 We state this as a sourced, third-party estimate rather than attaching invented growth figures to it. Its commercial core is the central business district around the former District 1, while the technology cluster sits in the Thu Duc area in the east, home to the Saigon Hi-Tech Park.
Beyond software, the city is the country’s financial, commercial and professional-services centre, and the former Binh Duong and Ba Ria–Vung Tau areas folded in by the 2025 merger add a deep base of manufacturing and industrial-engineering talent. The enlarged Ho Chi Minh City now oversees roughly 66 industrial and export-processing zones across about 27,000 hectares, with a master plan for 105 zones by 2050 (as of October 2026).9 Because the former Binh Duong is now part of Ho Chi Minh City, one EOR arrangement here already reaches that industrial belt — there is no separate “Binh Duong” hiring setup to arrange. For foreign companies this breadth means one EOR arrangement can cover very different roles — a developer, a finance controller, a sales lead, a plant QA engineer — without a separate setup for each. A China+1 manufacturer standing up a sourcing and quality-inspection team before its own factory entity exists is a common case; the playbook is in EOR Vietnam for China+1 and pre-entity teams. Tech hiring specifics and sourced salary ranges are on hire developers in Vietnam.
Local administration for employers in Ho Chi Minh City
Day-to-day employer administration in Ho Chi Minh City runs through the city’s provincial-level authorities; since the 2025 reform the city sits directly over its wards, the old district tier having been abolished. Social, health and unemployment insurance is declared and paid monthly to the city social-security office;2 an employer with ten or more staff must have written internal labour regulations and register them with the city labour authority;5 and work permits for foreign hires are handled by the provincial People’s Committee.4
Two timing points matter as of October 2026. A work permit is issued within 10 working days of a complete application, filed between 60 and 10 days before the intended start date, under Decree 219/2025/ND-CP.4 And from 1 July 2026 personal income tax is withheld monthly but declared quarterly to the tax authority, with an annual finalisation, under Decree 252/2026/ND-CP.6 An EOR carries all of these filings as the legal employer; the structure behind it is explained in whether an EOR is legal in Vietnam, foreign-hire steps in work permits for foreign employees, and the wider employer rules in our Vietnam employer guides.
How an EOR hires in Ho Chi Minh City for you
Hiring in Ho Chi Minh City through an EOR follows four steps: you scope the role, the EOR employs the worker through a Vietnam-registered entity, it runs local payroll and compliance, and you direct the work. The employing entity stays the legal employer throughout, so you carry no local incorporation.
Scope the role and salary
Share the role, district or area in the city, gross salary and start date, and whether the hire is Vietnamese or a foreign national who needs a work permit.
We employ and onboard
A Vietnam-registered entity signs a compliant labour contract, registers the employee locally, and — for foreign hires — sponsors the work permit and residence card.
We run payroll and compliance
We pay the employee in dong, withhold personal income tax, pay social, health and unemployment insurance, issue payslips and handle the monthly and quarterly filings.
You direct the work
You manage the employee day to day, while the employing entity carries the legal employer’s obligations and liability in Ho Chi Minh City.
Minimum wage by region
All four 2026 regions and the HCMC tier split after the merger.
Read → 02EOR cost & calculator
Build a full monthly figure from gross pay and the 23.5% on-cost.
Read → 03EOR in Hanoi
Compare hiring in the capital with Ho Chi Minh City.
Read →Questions people ask
Can I hire employees in Ho Chi Minh City without a company?
Yes. An employer of record lets you employ staff in Ho Chi Minh City without incorporating a local entity. A Vietnam-registered employing entity signs the labour contract, runs payroll and statutory insurance, and withholds income tax as the legal employer, while you direct the work. You contract with the EOR under a business-to-business service agreement, so no local company of your own is required.
What minimum-wage region is Ho Chi Minh City?
The central urban area of Ho Chi Minh City is Region I, the highest band, at ₫5,310,000 a month under Decree 293/2025/ND-CP as of October 2026. After the 2025 merger the wider city also contains Region II areas (parts of the former Ba Ria–Vung Tau) and some Region III outer communes, so confirm a specific district against the decree’s appendix.
How much does it cost to employ someone in Ho Chi Minh City?
Budget the gross salary plus about 23.5% in statutory employer on-costs — 17.5% social insurance, 3% health insurance, 1% unemployment insurance and a 2% trade-union fee — then the EOR service fee. EOR Vietnam charges a flat US$149 per employee per month for a Vietnamese-national hire, the same whatever the salary or role, with no setup or other fees (as of October 2026). On a ₫30,000,000 salary the on-cost adds ₫7,050,000, for ₫37,050,000 before that fee. Social and health insurance apply only up to a ₫50,600,000 salary cap.
What is the talent market like in Ho Chi Minh City?
Ho Chi Minh City is the country’s largest talent market. On TopDev’s 2024–2025 report, the city holds the largest share of Vietnam’s software developers, ahead of Hanoi, alongside deep finance, commercial and professional-services pools and manufacturing talent in the former Binh Duong area. One EOR arrangement can cover very different roles across the city without a separate setup for each.
Do I need a different setup to hire in Hanoi or Da Nang?
No — the same EOR model works nationwide; only the minimum-wage region changes. Hanoi’s centre is Region I like Ho Chi Minh City, while central Da Nang is Region II (₫4,730,000 a month), not Region I, which lowers its statutory contribution floor. The employer on-costs and national rules are the same wherever the employee works.
Sources
- Decree 293/2025/ND-CP, in force 1 January 2026 — regional minimum wages (Region I ₫5,310,000; Region II ₫4,730,000; Region III ₫4,140,000 a month), with the region set by the employer’s place of operation and ward tiers listed in the Appendix. Decree 293/2025/ND-CP — accessed 2 October 2026.
- Law on Social Insurance No. 41/2024/QH15, in force 1 July 2025 — employer and employee contribution rates, the ₫50,600,000 social- and health-insurance contribution ceiling from 1 July 2026, and monthly declaration and payment to the provincial social-security office. Social Insurance Law 41/2024/QH15 — accessed 2 October 2026.
- Law on Trade Unions No. 50/2024/QH15, in force 1 July 2025 — the 2% trade-union fee paid by every employer on its social-insurance salary fund. Trade Union Law 50/2024/QH15 — accessed 2 October 2026.
- Decree 219/2025/ND-CP, in force 7 August 2025 — work permits issued within 10 working days of a complete application filed in a 60–10-day window, with authority held by the provincial People’s Committee. Decree 219/2025/ND-CP — accessed 2 October 2026.
- Labour Code 2019 (Law No. 45/2019/QH14), in force 1 January 2021 — Articles 118–119, requiring an employer with 10 or more employees to register written internal labour regulations with the provincial labour authority. Labour Code 2019 (Law 45/2019/QH14) — accessed 2 October 2026.
- Decree 252/2026/ND-CP and Circular 89/2026/TT-BTC (guiding the Law on Tax Administration No. 108/2025/QH15), in force 1 July 2026 — personal income tax on wages is withheld monthly but declared quarterly, with an annual finalisation. Quarterly PIT declaration from 1 July 2026 (Decree 252/2026/ND-CP) — accessed 2 October 2026.
- TopDev, “Vietnam IT Market Report 2024–2025” — recruitment-platform report; Ho Chi Minh City holds the largest share of Vietnam’s software developers, ahead of Hanoi, with Da Nang a smaller share. TopDev Vietnam IT Market Report 2024–2025 — accessed 2 October 2026.
- New Ho Chi Minh City established, operating from 1 July 2025 after merging the former Binh Duong and Ba Ria–Vung Tau provinces — over 14 million people and more than 6,700 square kilometres. Saigon Giai Phong (SGGP), “New Ho Chi Minh City officially established” — accessed 2 October 2026.
- Ho Chi Minh City as an industrial base after the 1 July 2025 merger with the former Binh Duong and Ba Ria–Vung Tau provinces — the enlarged city oversees roughly 66 industrial and export-processing zones across about 27,000 hectares, with a master-plan target of 105 zones by 2050. The Investor, “Ho Chi Minh City powers up as industrial giant post-merger” — accessed 3 October 2026.