Vietnam HR compliance calendar

What HR filings must an employer make in Vietnam?

A Vietnamese employer runs a small, fixed set of recurring filings: monthly social insurance and the 2% trade-union fee; quarterly personal income tax with an annual finalisation; a twice-yearly labour-usage report; and the occupational-safety-and-health reports that fall mid-year and in early January. Most are keyed to a calendar date rather than to your pay cycle, so they can be scheduled a year ahead.

The table below is the whole set on one screen — frequency, deadline, who receives it and the instrument that sets it; the dated, month-by-month calendar for 2026 Q4 and 2027 follows. Each filing links to its full guide. An employer of record carries every one of these as the legal employer; for the mechanism and why it is lawful, see what an EOR is in Vietnam. Any term or acronym here — PIT, SHUI or ILR — is defined in plain English in the Vietnam HR glossary.

The Vietnam HR compliance calendar for 2026 Q4 and 2027

This is the same set of filings laid out by month, with each statutory deadline recomputed to the weekday it falls on. “Contributions” means that month’s social, health and unemployment insurance plus the 2% union fee, due on the last day of the following month; a quarter’s PIT and the periodic reports sit on their own fixed dates.

A tax filing or payment deadline that lands on a Saturday, Sunday or public holiday is met on the next working day (Law on Tax Administration No. 108/2025/QH15), and the monthly contributions are treated the same way in practice — which is why the weekend deadlines above carry their next-working-day date, and why 30 April 2027, falling on Reunification Day, rolls to Tuesday 4 May 2027 after the 30 April–3 May break.3 The “before 5 June”, “before 5 December” and “before 10 January” report dates already allow a margin; file by the preceding working day.

What are the monthly deadlines in Vietnam?

Two things are due every month, on the same date. Compulsory social, health and unemployment insurance and the 2% trade-union fee are both paid by the last day of the month immediately following the one they cover — so September 2026 contributions are on time if paid by 31 October 2026, and October’s by 30 November.

Under the 2024 Social Insurance Law the deadline for the monthly method is the last day of the next month, and late payment now triggers the law’s defined late-payment and evasion charges.1 The 2% trade-union fee rides on the same schedule: every employer with staff in compulsory insurance pays it on its social-insurance salary fund — whether or not the workplace has an in-house union — remitted monthly by that same last-day-of-the-following-month deadline. From 16 May 2026 the governing instrument is Decree 105/2026/ND-CP, which replaced the old Decree 191/2013 and keeps the 2% rate set by the Trade Union Law.2 For the rate itself and who pays it, see social insurance in Vietnam and the 2% trade-union fee.

When is PIT declared in Vietnam?

From 1 July 2026, employers withhold personal income tax every pay run but declare it quarterly, not monthly. The quarterly returns are due on 30 April, 31 July, 31 October and 31 January — the last day of the first month of the following quarter — and the rule now applies to every income-paying organisation, not only those on quarterly VAT.

The change comes in under Decree 252/2026/ND-CP and Circular 89/2026/TT-BTC, implementing the Law on Tax Administration No. 108/2025/QH15.3 The underlying rates are on the personal income tax page; the cash itself moves through monthly payroll, and the quarterly switch is one of the year’s wider 2026 employer-compliance changes.

When is the annual PIT finalisation due in Vietnam?

In-year withholding is provisional and is squared up once a year. Where the employer finalises on behalf of its staff, the return is due by 31 March of the following year. An individual who finalises their own tax — for example someone with income from more than one payer — has until 30 April. Both dates are long-standing and are carried into the 2026 regime.3

What occupational-safety and health reports are due?

Occupational safety and health adds three annual reports, and the heaviest fall in early January for the year just ended. The annual OSH report is due before 10 January to the provincial labour authority and the Department of Health, on the form at Circular 07/2016/TT-BLDTBXH.4 The occupational-accident report runs twice a year — before 5 July for the first half and before 10 January for the full year — to the provincial labour authority, and is filed even in a period with no accidents.5 A separate occupational-health report goes to the local health authority (the Centre for Disease Control) on the same two dates.6

Two recurring duties sit alongside the reports rather than being filings themselves. Every employee must have a health check at least once a year — at least twice a year for those in hazardous work, and for disabled, young or older workers, with a gynaecological examination for female staff — all at the employer’s expense.7 And any workplace with hazard factors must have its working environment monitored at least once a year by a qualified provider; the procedure sits in Decree 44/2016/ND-CP, but the firm once-a-year cadence is anchored in the OSH Law itself.7 Both are set out in the occupational-safety-and-health rules and the mandatory health-check schedule.

What is the labour-usage report?

Twice a year an employer reports changes in its workforce on Form 01/PLI (Appendix I to Decree 145/2020/ND-CP). The first-half report is due before 5 June and the full-year report before 5 December, filed through the National Public Service Portal to the provincial labour authority and copied to the regional social-security office. An employer with no staff in the period need not file, and employers of foreign workers also submit the companion Form 07/PLI.8

One wrinkle is the receiving office. After the 2025 merger of the labour ministry into the Ministry of Home Affairs, and the reorganisation of the provinces into fewer units with the district tier abolished, labour-sector reports that older guides send to the Department of Labour now go to the provincial Department of Home Affairs (Sở Nội vụ). The base decrees still print the old name because they have not all been re-issued, but the function has transferred — so confirm the exact current office for your province before filing.9

Do I register a wage scale, internal rules or the Tet bonus?

Two things that look like filings are not quite. The employer must still build a wage scale and payroll table, consult the workers’ representative body and post them at the workplace before use — but since 1 January 2021 there is no requirement to register the wage scale with any labour authority. Keep it on file to show inspectors.10

Internal labour regulations are different: an employer with 10 or more employees must have written regulations and register them with the provincial labour authority. That is a one-off registration, not a periodic report, but it belongs on the compliance checklist because lawful discipline and dismissal depend on it. See internal labour regulations for the registration mechanics, and Vietnam’s labour-law basics for the contract rules behind them.10

The 13th-month, or Tet, bonus is a different thing again: it is customary in Vietnam, not a legal deadline, and binds only where it is promised in a contract, collective agreement or published bonus policy (Labour Code 2019, Art. 104).10 Employers that pay it usually do so just before Tet — which in 2027 begins on 6 February — so it is budgeted into late January and early February rather than filed anywhere. The 13th-month salary guide covers how it is calculated and taxed.

What changed for foreign-employment reporting?

If you employ foreign nationals, the paperwork got lighter in 2025. Decree 219/2025/ND-CP, in force from 7 August 2025, scrapped the old twice-a-year report on the use of foreign workers and folded the demand-justification step into the single work-permit application. What remains is the work permit itself, a notification to the local labour authority at least three working days before the worker starts, and an ad-hoc report only if the authority specifically asks. Foreign staff are still counted in your ordinary filings — the Form 01/PLI labour-usage report, social and health insurance (they pay no unemployment insurance), the union fee and PIT.11 The work-permit page covers the permit itself.

One new instrument is worth flagging but reading carefully. From 15 November 2026, Decree 371/2026/ND-CP requires foreign bodies operating in Vietnam — diplomatic missions, representative offices and branches of foreign companies, and foreign NGOs — that recruit Vietnamese staff to post the vacancy on the National Job Trading Platform and to report the signing or ending of each labour contract within 10 working days. It does not apply to an ordinary Vietnamese company, including a foreign-invested company or an employer of record, hiring staff directly; it bites only on foreign-organisation hiring in Vietnam.12

How EOR Vietnam runs this calendar for you

Because an employer of record is the legal employer of your Vietnamese team, every filing on this page is ours to run, not yours. We register each hire for social, health and unemployment insurance, remit the monthly contributions and the 2% union fee by the following month’s deadline, declare PIT each quarter and finalise it annually, file the twice-yearly labour-usage report and the occupational-safety reports, and keep the wage scale and internal labour regulations in order — all under one Vietnamese entity, so you receive a single invoice instead of a filing diary.

The price is a flat US$149 per employee per month for a Vietnamese national (as of October 2026), the same figure whatever the salary, role or headcount; foreign nationals who need a Vietnamese work permit are quoted separately. A refundable security deposit equal to two months of the employee’s employment cost is held for the engagement and returned at the end, less any unpaid amounts; there are no setup, onboarding, offboarding, contract or payslip fees, and salary, statutory contributions and agreed employment payments are passed through at cost. See the full cost breakdown, or what an EOR is in Vietnam for what employing through an EOR covers end to end.