Looking to hire in Vietnam

Vietnam provides statutory paid annual leave that increases with seniority, as well as a separate sick leave entitlement.

Paid annual leave is accrued on an anniversary basis and released pro rata over the leave year. Unused days cannot be carried over to the next year.

E-invoices are mandatory in Vietnam. For domestic expenses, a valid tax invoice must show the employer’s full legal name, address, and tax code; employee names are not required. The employer’s details cannot be added by hand, so employees must ask the supplier to issue or re-issue the invoice with the correct information. For international travel, the destination country’s documentation standards apply, but non-cash payment proof is still required for high-value transactions. Employees must use the employer’s information in the local language on invoices issued in Vietnam, and in English on invoices issued abroad.

Employees in Vietnam may claim reimbursement for annual medical check-up expenses and related costs, up to a combined total of USD 90. A tax invoice issued to the employer must be attached, and the nature of the expense must be clearly described in the claim.

Phone, internet, and coworking costs are reimbursable on a non taxable basis when supported by proper invoices or receipts. For higher-value items, non-cash payment proof is required, and domestic invoices must carry the employer’s full details and VAT information.

Laptops, office equipment, software subscriptions, and similar tools can be reimbursed as non taxable business expenses when backed by tax invoices or receipts. For domestic purchases, invoices generally need the employer’s name, address, tax ID, and VAT details, and non-cash payment proof is required once the VND 5,000,000 threshold is reached. Office supplies and postal charges require standard proof of purchase but not employer details.

Most business travel costs are non taxable when properly documented. Tax invoices or receipts are required, and for flights and accommodation, supporting documents such as booking confirmations, e-tickets, boarding passes, or proof of payment are also needed. For domestic invoices, employer details and VAT information are often required, and non-cash payment proof is needed for higher-value transactions. Mileage without receipts is treated as a taxable allowance.

Everyday meals, groceries, and business meals with clients or partners can be reimbursed on a non taxable basis. Employees must provide a tax invoice or receipt, and for expenses incurred abroad, transaction confirmations may also be required. High-value meal and entertainment expenses must meet the non-cash payment documentation rules.

Training, courses, books, promotional items, gifts, and medical insurance can all be reimbursed as non taxable when they are business-related and supported by compliant tax invoices or receipts. Domestic invoices generally must show the employee name (unless the employer name is provided), the employer’s details, and VAT information, and non-cash payment proof is required for higher-value items.

Insurance premiums for employees’ accident and health coverage are treated as non taxable, while premiums for dependents’ accident and health coverage are taxable.

Per diem payments are non taxable only when a fixed rate and eligibility conditions are clearly set out in the employment agreement, collective bargaining agreement, company financial regulations, or bonus regulations. Any amount above the prescribed fixed rate is taxable, and if no fixed per diem is specified, the reimbursement may be treated as taxable. Employees may always claim actual travel expenses with the required documentation instead of or in addition to per diem. Per diem claims must include the employee name and department, travel destination, travel dates, purpose of travel, and estimated cost.