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Commentary

1.1.4 Employment definition and freelancer tax

Vietnam

Employee

Under Labour Code 2019, Art 3.1, an employee is defined as a person working for an employer pursuant to an agreement, who is paid wages, and who is subject to management, instruction and supervision by the employer.

Accordingly, the law could arguably imply that even if a person is not working for an employer pursuant to an employment contract, he or she may still be considered as an employee of such employer

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