Employers in Vietnam are required to calculate, withhold, declare and pay both social security contributions and PIT to the State Budget on behalf of their employees.
Key filing reports and corresponding filing deadlines for employers may be retrieved from the table below. For avoidance of doubt, the deadline for filing is also the deadline for relevant tax or social security payment.
| Key filing report | Brief detail about the purpose of report | Key filing deadline |
| A. SOCIAL SECURITY CONTRIBUTION FILING |
| Form TK1-TS (applicable to regular employees, starts and leavers) | The form is used for first-time registration, upon registering new employees, terminating current employees or changing social-insurance-related information of employees only. There is no need to file the form in months with no changes.
Social security contribution is not required to be finalised at year-end. | Declaration to be made by month-end of the month in which there are respective changes.
Payment to be made by every month-end (may be flexibly extended to 30 days after without being subject to administrative penalties. See section 8.1 of this report for more details) |
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Web page updated on 17 Mar 2025 14:50