Foreign workers in Vietnam law: A detailed guide for foreigners 2026

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Foreign workers in Vietnam law requires foreign nationals to obtain a valid Work Permit or an official exemption certificate before engaging in any employment activity. Under the Labor Code 2019 and Decree 219/2025/ND-CP, applicants must meet strict conditions on age, qualifications, criminal record, and employer sponsorship.

A proper visa (such as LĐ) and, where applicable, a Temporary Residence Card are also mandatory for long-term legal stay. Non-compliance can result in fines, deportation, or blacklisting.

Introduction to Foreign Workers in Vietnam Law

Vietnam’s legal framework for foreign employment is structured, multi-layered, and increasingly aligned with international standards. Foreign workers are permitted to work in Vietnam only when they meet statutory conditions under the Labor Code and obtain a valid work permit or exemption certificate.

Foreign workers in Vietnam law covers:

• Work permit requirements
• Vietnam Visa and entry regulations
• Temporary residence status
• Labor contracts
• Social insurance and health insurance
• Personal income tax
• Termination procedures
• Administrative penalties

  A critical detail most applicants overlook is that visa validity does not equal work authorization. A tourist visa, business visa, or even 90-day E-visa does not automatically allow employment.

>>> Read more: Differences of Work permit vs work visa Vietnam 2026

Key Legal Framework Governing Foreign Workers in Vietnam

The main legal instruments regulating foreign workers in Vietnam include:

• Labor Code 2019 ^[1]
• Law No. 23/2023/QH15 on Entry, Exit, Transit and Residence ^[2]
• Decree 219/2025/ND-CP ^[3]
• Decree 143/2019/ND-CP

According to the latest 2025 regulations in Law No. 23/2023/QH15, immigration procedures are now more digitally integrated, but compliance obligations remain strict.

Decree 219/2025/ND-CP introduced a significant change: the demand approval for foreign labor is now integrated into the work permit application. Processing time is standardized at 10 working days.

The authority to issue work permits now rests with the provincial-level People’s Committee.

>>> Read more: Vietnam work permit requirements : Update 2026

Conditions for Employing Foreign Workers in Vietnam

Foreign workers must meet the following core requirements:

• Minimum 18 years old
• Full civil capacity
• Valid passport
• Relevant qualifications and work experience
• Clean criminal record
• Approved employer sponsorship

Employers must:

• Possess valid business registration
• Demonstrate legitimate need for foreign labor
• Comply with Vietnamese labor laws

Under Article 154 of the Labor Code, certain categories are exempt from work permits, including:

• Investors contributing at least VND 3 billion
• Board members meeting capital thresholds
• ODA experts
• Foreign journalists confirmed by the Ministry of Foreign Affairs
• Interns with valid agreements

>>> Read more: Vietnam Work Permit Penalties 2026

Work Permit Requirements and Application Process

A work permit is mandatory for most foreign nationals working in Vietnam.

• Validity: Up to 2 years.
• Processing time: 10 working days under Decree 219/2025/ND-CP.

Required documents typically include:

• Application Form (Form 03)
• Passport copy
• Health certificate
• Criminal record certificate
• Employment contract or appointment letter
• Qualification documents (legalized if issued abroad)

A critical detail: Documents issued overseas must be consular legalized and translated into Vietnamese.

Foreigners working without a valid permit may face fines or deportation.

>>> Read more: Who needs a Work Permit in Vietnam 2026

Visa and Temporary Residence Card for Foreign Workers

Foreign workers typically require:

• DN Visa (business)
• LĐ Visa (labor)
• Temporary Residence Card (TRC)

Vietnam E-visas are valid up to 90 days. Visa exemptions may allow 45-day stays depending on nationality.

A Temporary Residence Card can be issued for up to 2 years based on work permit validity.

The TRC replaces visa stamping and allows multiple entry.

Based on our 20+ years of practical experience, incorrect entry gate registration is a frequent issue. If you enter at the wrong airport compared to your visa approval letter, complications may arise.

>>> Read more: Vietnam work visa (LD, LD1, LD2) : Requirements, Benefits 2026

Labor Contracts for Foreign Employees in Vietnam

Foreign employees must sign either:

• Fixed-term contract
• Indefinite-term contract

Mandatory contract contents:

• Job description
• Work location
• Salary and allowances
• Working hours
• Social insurance
• Occupational safety

The minimum wage varies by region:

Overtime cannot exceed:

• 12 hours per day
• 40 hours per month
• 200–300 hours per year

Employees are entitled to annual leave and public holidays, including Tet and National Day.

>>> Read more: Vietnam visa service : Fast & secure solution for your trip 2026

Rights and Obligations of Foreign Workers in Vietnam

Foreign workers are entitled to:

• Lawful wages
• Safe working conditions
• Social insurance
• Health insurance
• Maternity benefits

They must:

• Register temporary residence
• Comply with tax obligations
• Respect Vietnamese law

Failure to declare temporary residence within 24 hours may result in administrative penalties.

Overstay fines vary depending on duration and can lead to exit bans.

>>> Read more: Vietnam Work Permit Service for Foreigners 2026

Social Insurance and Health Insurance for Foreign Workers

Foreign employees with contracts over 3 months must contribute:

• 8% employee contribution
• 17.5% employer contribution

Health insurance is mandatory. Unemployment insurance applies only to Vietnamese employees.

When employment ends, foreign workers may claim a one-off social insurance refund under certain conditions.

Personal Income Tax Obligations for Foreign Workers

Foreign workers are classified as:

• Resident taxpayers (≥183 days in Vietnam)
• Non-resident taxpayers (<183 days)

Residents are taxed progressively up to 35%. Non-residents are taxed at flat 20%.

From our daily advisory practice, tax residency misclassification is a common compliance risk.

Termination of Employment and Repatriation Procedures

Termination may occur by:

• Contract expiry
• Mutual agreement
• Unilateral notice

Notice period:

• 45 days (indefinite contract)
• 30 days (fixed-term contract)

Severance formula:

• Half-month salary × Years of service
• Employers must settle payments within 14 working days.
• Failure to properly cancel the work permit before departure may create future re-entry issues.

Common Challenges and Pitfalls for Foreign Workers

Based on our 20+ years of practical experience, major issues include:

1. Scam visa websites charging fake service fees
2. Entering Vietnam via the wrong port
3. Working under tourist visa
4. Not declaring temporary residence
5. Overstaying visa validity

 A critical detail: Overstaying even a few days may affect future visa approvals. Always verify visa status via official channels.

Penalties for Non-Compliance with Vietnam Labor and Immigration Laws

Possible consequences:

• Fines up to tens of millions VND
• Deportation
• Blacklisting
• Employer sanctions
• Suspension of business operations

Authorities have strengthened inspections since 2025.

Working without permit is considered administrative violation and may invalidate visa status.

Frequently Asked Questions

Foreign workers in Vietnam law is comprehensive and strictly enforced. Legal employment requires coordination between immigration law, labor law, and tax compliance.

According to the latest 2025 regulations in Law No. 23/2023/QH15, digital integration has improved processing speed, but compliance standards are higher than ever.

For case-specific advice, Tan Van Lang’s legal team is ready to assist with full compliance support and end-to-end documentation handling. Contact 08.666.000.63 (WhatsApp) now!