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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Vietnam /3. Payroll and particular aspects of employee remuneration / 3.6 Minimum wage

3.6 Minimum wage

Vietnam

In Vietnam, there are two types of minimum wages:

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•�� Common minimum wage VND 2,340,000 from 1 July 2024 (USD 92.67) (previously VND 1,800,000) per month – which is used to calculate salaries for employees in state-owned organisations

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2.1.4 Withholding obligation of employers

3.7 Pregnancy and parental leave

2.3.2 Attachment of earnings orders

2.1.4 Withholding income tax rates

Author details

2.1.2 Form TD-1

2.1.9 Schedular payments

6.1.1 EU social security agreement

2.2.3 National Housing Trust (NHT)

2.2.1 Employee's pension insurance (EPI)

7. Travel and subsistence

8.2 Income tax non-compliance

1.4 Fringe benefits tax

4.3 Company cars

2.2.5 FONACOT withholding

1.4.2 Industrial Training Fund (ITF)

2.1 Withholding of income tax

3.1 Minimum wage and working hours

2.2.8 Workers' Profit Participation Fund

2.2.5 Provident fund