Vietnam Salary Calculator
Work out take-home pay and employer cost for any salary in Vietnam. Enter a monthly gross salary, or the net pay you want to give, to see social insurance, health insurance, unemployment insurance, the Trade Union fee and personal income tax, using the latest rates.
- PIT: Law 109/2025/QH15
- Deductions: Resolution 110/2025/UBTVQH15
- Minimum wages: Decree 293/2025/ND-CP
- SI cap: Decree 161/2026/ND-CP
The employee
Zone 1 minimum wage: VND 5,310,000 a month, the floor for contribution bases.
The statutory base salary rose to VND 2,530,000 on 1 July 2026, lifting the SI and HI cap from VND 46,800,000 to VND 50,600,000 a month. Choose Jan–Jun 2026 to recheck payroll for earlier months.
VND 6,200,000 deduction a month per registered dependent.
2026 Rates: Employee / employer SI 8% / 17.5% and HI 1.5% / 3%, capped at VND 50,600,000; UI 1% / 1% (Vietnamese only); Trade Union 2%. PIT 5–35% after the VND 15,500,000 personal deduction.
Results
For one employee, per month
- Take-home pay
- Social insurance
- Health insurance
- Unemployment insurance
- PIT
| Gross salary | VND 30,000,000 |
|---|---|
| Social insurance8% | −VND 2,400,000 |
| Health insurance1.5% | −VND 450,000 |
| Unemployment insurance1% | −VND 300,000 |
| Personal income tax5–35% on taxable income of VND 11,350,000 | −VND 635,000 |
| Take-home pay | VND 26,215,000 |
Excludes bonuses, allowances, overtime and optional benefits. See how each figure is worked out.
What the employer pays
On top of the salary, per month
| Gross salary | VND 30,000,000 |
|---|---|
| Social insurance17.5% | +VND 5,250,000 |
| Health insurance3% | +VND 900,000 |
| Unemployment insurance1% | +VND 300,000 |
| Trade Union2% of SI base | +VND 600,000 |
| Total employer cost | VND 37,050,000 |
- On top of the salary
- 23.5%
- Employer cost per year
- VND 444,600,000
Hiring through RecruitGo
No local company needed. We employ them for you.
- Gross salary
- VND 30,000,000
- Employer contributionsSI, HI, UI and Trade Union
- +VND 7,050,000
- RecruitGo EOR feePer employee per month, on top
- 15%, min $99
- Hire in about 7 business days, with no foreign-invested company or charter capital
- Bilingual labor contract under the Labor Code 2019, with BHXH, BHYT and BHTN registration
- Monthly payroll and payslips, quarterly PIT returns, and year-end finalization
How it is computed
How these numbers were worked out
Each figure above, computed from a monthly gross salary of VND 30,000,000 using the 2026 rates.
Social insurance (SI)
- Contribution base: VND 30,000,000, the gross salary.
- Employee 8%: VND 2,400,000, deducted from pay.
- Employer 17.5%: VND 5,250,000, paid on top.
Source: SI and HI cap of 20 times the statutory base salary: VND 50,600,000 from 1 July 2026 (Decree 161/2026/ND-CP).
Health insurance (HI)
- Same base as social insurance: VND 30,000,000.
- Employee 1.5%: VND 450,000, deducted from pay.
- Employer 3%: VND 900,000, paid on top.
Source: Compulsory health insurance, at the same rates for Vietnamese staff and foreigners on 12+ month contracts.
Unemployment insurance (UI)
- Contribution base: VND 30,000,000, the gross salary.
- 1% each side: VND 300,000 from the employee, VND 300,000 from the employer.
Source: Decree 293/2025/ND-CP: Zone 1 minimum wage VND 5,310,000; the UI cap is 20 times that, VND 106,200,000.
Trade Union fee
- 2% of the SI base of VND 30,000,000: VND 600,000.
- Paid by the employer on top of gross. Nothing is deducted from the employee's salary.
Source: Trade Union Law 2024: 2% of the salary fund used for compulsory social insurance.
Personal income tax (PIT)
- Gross VND 30,000,000, minus insurance of VND 3,150,000, minus the personal deduction of VND 15,500,000.
- Taxable income: VND 11,350,000, which reaches the 10% bracket.
- Tax across the brackets: VND 635,000 a month.
Source: Law 109/2025/QH15 brackets; Resolution 110/2025/UBTVQH15 deductions.
Total employer cost
- Gross VND 30,000,000 plus employer contributions of VND 7,050,000: VND 37,050,000 a month.
- That is 23.5% on top of the salary.
- The RecruitGo EOR fee is worked out on this total.
Source: RecruitGo EOR pricing: 15% of total monthly payroll or USD 99, whichever is higher.
What's New
2026 Vietnam Payroll Updates
Vietnam's 2026 tax year introduces significant changes to personal income tax brackets, deduction thresholds, and social insurance caps. Here's what employers and employees need to know.
Personal Deduction Increase
The personal deduction rises from VND 11,000,000 to VND 15,500,000 per month under Resolution 110/2025/UBTVQH15, reducing taxable income for every resident taxpayer from the 2026 tax year.
Dependent Deduction Increase
Each registered dependent now reduces taxable income by VND 6,200,000 per month, up from VND 4,400,000.
5-Bracket PIT Reform
Law 109/2025/QH15 simplifies the previous 7-bracket progressive schedule to 5 brackets with rates of 5%, 10%, 20%, 30%, and 35%. The top rate now applies above VND 100 million per month instead of VND 80 million.
Regional Minimum Wages
Decree 293/2025/ND-CP raises minimum wages by an average of 7.2% from 1 January 2026: Zone 1 at VND 5,310,000, Zone 2 at VND 4,730,000, Zone 3 at VND 4,140,000, and Zone 4 at VND 3,700,000 per month. UI contribution caps are 20 times these amounts.
Base Salary Increase from 1 July 2026
Decree 161/2026/ND-CP raised the statutory base salary from VND 2,340,000 to VND 2,530,000 on 1 July 2026. The SI and HI contribution cap, set at 20 times the base salary, rose from VND 46,800,000 to VND 50,600,000 per month, increasing contributions for employees paid above VND 46,800,000.
The calculator above already applies these changes. For contribution deadlines and the rest of the monthly process, see our Vietnam payroll guide, or read our guide to payroll and taxation in Vietnam for foreign employers.
PIT
2026 Progressive PIT Rates
Law 109/2025/QH15 reduces the number of PIT brackets from 7 to 5 for salary income from 1 January 2026, widening the income ranges within each rate. The previous-rate column shows the old rates that applied across each new bracket's income range.
Example Impact
A Vietnamese employee earning VND 30,000,000 per month gross with no dependents pays VND 3,150,000 in insurance, leaving VND 26,850,000 of assessable income. Under the old rules (VND 11 million deduction, 7 brackets), monthly PIT was about VND 1,630,000. Under the 2026 rules (VND 15.5 million deduction, 5 brackets), it falls to about VND 635,000: a saving of roughly VND 1,000,000 per month.
To employ someone in Vietnam without forming a local company, an Employer of Record in Vietnam handles PIT withholding, social insurance and the Trade Union fee for you. Whether you need EOR or payroll for your own entity, see hiring in Vietnam with RecruitGo.
| Bracket | Monthly Taxable Income | 2026 Rate | Previous Rate |
|---|---|---|---|
| 1 | Up to VND 10,000,000 | 5% | 5–10% |
| 2Yours | VND 10,000,001 – 30,000,000 | 10% | 15–20% |
| 3 | VND 30,000,001 – 60,000,000 | 20% | 20–30% |
| 4 | VND 60,000,001 – 100,000,000 | 30% | 30–35% |
| 5 | Above VND 100,000,000 | 35% | 35% |
More tools for hiring in Southeast Asia
Frequently Asked Questions
Common questions about Vietnam payroll, PIT, and social insurance contributions.
From the 2026 tax year, the personal deduction increases to VND 15,500,000 per month (from VND 11,000,000), and the dependent deduction rises to VND 6,200,000 per month per registered dependent (from VND 4,400,000), under Resolution 110/2025/UBTVQH15. These higher thresholds mean lower taxable income and reduced PIT for most employees.
Law 109/2025/QH15 consolidates the previous 7 brackets into 5, applying to salary income from 1 January 2026. Monthly taxable income up to VND 10,000,000 is taxed at 5%, VND 10,000,001–30,000,000 at 10%, VND 30,000,001–60,000,000 at 20%, VND 60,000,001–100,000,000 at 30%, and anything above VND 100,000,000 at 35%. The top rate now starts above VND 100 million instead of VND 80 million.
Foreign employees working in Vietnam under a labor contract of 12 months or more participate in compulsory social insurance (8% employee, 17.5% employer) and health insurance (1.5% employee, 3% employer), the same rates as Vietnamese staff. They are exempt from unemployment insurance. Intra-company transferees and employees who have reached retirement age are exempt from SI. For tax, foreign residents use the same progressive schedule and deductions as locals, while non-residents pay a flat 20% on Vietnam-sourced salary with no deductions.
Vietnam divides the country into four regional minimum wage zones under Decree 293/2025/ND-CP, effective 1 January 2026, and assigns them ward by ward. Zone 1, at VND 5,310,000 per month, covers central and inner Hanoi and Ho Chi Minh City plus listed wards and communes of Hai Phong, Quang Ninh, Dong Nai and Tay Ninh. Zone 2, at VND 4,730,000, covers the rest of Hanoi and the central wards of Da Nang, Can Tho and Bac Ninh, among others. Zone 3 is VND 4,140,000 and Zone 4 is VND 3,700,000. These set the floor for contribution bases and the unemployment insurance cap, which is 20 times the zone minimum: VND 106,200,000 (Zone 1), VND 94,600,000 (Zone 2), VND 82,800,000 (Zone 3), and VND 74,000,000 (Zone 4).
Net-to-gross calculation determines what gross salary an employer must pay so the employee receives a specific net amount after all deductions. The calculator uses an iterative binary search method: it estimates a gross salary, calculates the net pay, and adjusts until the net matches the target. This is useful when negotiating salaries quoted as net amounts.
Yes. Under the Trade Union Law 2024, every employer contributes 2% of the salary fund used as the basis for compulsory social insurance contributions, so the fee is calculated on the capped SI base rather than uncapped gross salary. It is included in the total cost-to-employer figure. The fee is not deducted from the employee’s salary; it is an additional employer cost on top of gross.
The new PIT brackets and the higher personal and dependent deductions apply to salary income from 1 January 2026. The new regional minimum wages under Decree 293/2025/ND-CP also apply from 1 January 2026. Separately, the statutory base salary rose from VND 2,340,000 to VND 2,530,000 on 1 July 2026 under Decree 161/2026/ND-CP, which lifted the SI and HI contribution cap from VND 46,800,000 to VND 50,600,000 per month. The calculator uses the cap from 1 July 2026 by default; set the payroll period to Jan–Jun 2026 to recheck payroll for the first half of the year.
