A. Introduction to popular recruitment channels in Vietnam and the main requirements when posting job vacancies on each platform.
| Channel | Description | Reference fee | Job posting requirements |
| VietnamWorks | Reputable platform with high-quality candidates across multiple industries. | VND 2–10 million per package | – Clear job title – Detailed job description – Candidate requirements – Benefits – Work location and contact information Professional presentation is preferred |
| TopCV | Large database with a modern CV interface. | VND 2–10 million per package | – No duplicated content – All required sections included: job description, requirements, benefits – No spelling mistakes Copied or grammatically incorrect postings will be rejected Adding a company logo helps increase credibility |
| CareerViet | Strong in recruiting management-level positions and specialists.
Equipped with high-quality candidate filtering systems and detailed recruitment reports. |
VND 2–10 million per package | Job requirements must be described clearly in proper professional Vietnamese or English
Industry, seniority level, and position must be specified Freelance or non-transparent job postings are not accepted |
| ViecLam24h | Strong presence in the mass-market segment nationwide, suitable for recruiting general workers and office staff. | VND 1.5–3 million per package | Must include a contact phone number and clear address
Provide full company information; avoid excessive abbreviations Do not post vague jobs, multi-level marketing roles, or jobs unrelated to the stated industry |
| Itviec | Specialized in IT recruitment (developers, BAs, QAs, etc.). | VND 2–10 million per package | – Clear job title – Detailed job description – Candidate requirements – Benefits – Work location and contact information |
| CareerLink | Strong for Japanese companies, industrial zones, and technical positions. | VND 2–5 million per package | – Clear job title – Detailed job description – Candidate requirements – Benefits – Work location and contact information |
| 123job.vn | Easy to use with low cost, suitable for mass recruitment. | VND 1–3 million per package | – Clear job title – Detailed job description – Candidate requirements – Benefits – Work location and contact information |
| Ybox | Prioritizes recruitment of interns and students. | Free | No multi-level marketing; no sales collaborators; job description and benefits must be clearly stated |
| Jobsgo | Offers free plans for small and medium-sized enterprises. | VND 500,000 per package | All fields must be completed: job description, requirements, benefits, type of employment |
| Glint | Limited free usage, suitable for startups and entry-level positions. | VND 1 million per package | All fields must be completed: job description, requirements, benefits, type of employment |
| Timviec365 | Provides free packages, but job visibility is low without paid options. | Free plan available; paid packages from approximately VND 1 million per package | All fields must be completed: job description, requirements, benefits, type of employment |
| Facebook (Group tuyển dụng) | Suitable for recruiting back-office roles (HR, Accounting), general workers, interns, and part-time staff. | Free | Salary, position, and contact details must be clearly stated; avoid exaggeration or vague wording |
| Zalo OA/Group | Used for internal recruitment or specific industries. | Free | Include images and trustworthy content |
| Suitable for recruiting experts and senior-level personnel.
A professional social networking platform focused on industries such as IT, Marketing, and Finance. |
Free (via personal profile) or enterprise packages (~VND 5–20 million) | Content must be professional and mainly written in English
Clearly present company culture, position details, and required skills A credible company profile or personal profile is required to enhance trustworthiness
|
General notes when posting job vacancies:
- Use a clear job title that accurately reflects the industry and position.
- Provide a detailed job description and clear candidate requirements.
- Include accurate and complete contact information.
- Avoid spelling mistakes and unprofessional language.
- Comply with the policies and terms of the recruitment platform.
B. Recruitment process after the company is officially established, including recruitment methods, the social insurance contribution process after hiring, and the personal income tax withholding procedure.
- RECRUITMENT PROCESS
- Common recruitment methods
- Posting job vacancies on free and paid recruitment platforms such as VietnamWorks, TopCV, CareerViet, LinkedIn, Facebook, etc.
- Internal recruitment or employee referrals.
- Using headhunter services (when recruiting senior-level personnel is required).
- Standard recruitment process
Step 1: Identify recruitment needs
- Identify the recruitment requirements.
- – Determine the number of positions, job titles, and prepare detailed job descriptions.
- – Set standards for qualifications, skills, and experience for each position.
Step 2: Develop a recruitment plan
- Prepare a detailed plan covering timeline, resources, and recruitment budget.
- Select appropriate recruitment channels such as the company website, social media, online job portals, or other channels.
- Propose contingency plans to ensure the recruitment process runs smoothly.
Step 3: Candidate sourcing
- Develop detailed job descriptions, requirements, and benefits.
- Post job vacancies on recruitment platforms.
- Use candidate search tools to reach suitable candidates.
- Proactively contact potential candidates through networks or referrals.
Step 4: Screening and interviewing
- Carefully review candidate applications based on the established criteria.
- Select the most suitable candidates to proceed to the interview stage.
Step 5: Interview
- Conduct in-person or online interviews to assess the candidate’s competencies, experience, and personality.
- Prepare questions related to the job, required skills, and work experience.
- Observe how candidates respond and react during the interview.
Note: There may be 1–2 interview rounds, depending on the position.
Step 6: Evaluation and candidate selection
- Compile interview results and evaluate candidates based on the established criteria.
- Make the hiring decision and inform candidates of the outcome.
- Send job offer letters and complete the related procedures.
Step 7: Probation assessment
- The direct manager is responsible for the end-of-probation evaluation.
- Evaluation criteria include professional competence, work attitude, and teamwork ability.
- This serves as the basis for deciding whether to sign an official labor contract or terminate the probation.
- Timeline: If the candidate meets the requirements, the official labor contract will be signed within 1–3 days after the evaluation.
Step 8: Signing the labor contract (LC)
- Sign a labor contract or a probation contract.
- Note: According to the 2024 Law on Social Insurance, probation contracts are not subject to compulsory social insurance contributions; however, personal income tax will be withheld if income is VND 2 million or more.
- SOCIAL INSURANCE (SI) CONTRIBUTION PROCESS
- Conditions for mandatory SI contributions
- Employees working under a labor contract of 1 month or longer are required to participate in Social Insurance (SI), Health Insurance (HI), and Unemployment Insurance (UI).
- Employees during the probation period are not required to contribute to SI if the company signs a separate probation contract. If the probation is conducted under a labor contract that specifies the probation period, SI contributions must be made from the effective date of the contract.
- Mandatory Social Insurance (SI) Contribution Levels
a. Salary base for mandatory SI contributions from 01/07/2025
Pursuant to Clause 1, Article 31 of the 2024 Social Insurance Law, the salary base for mandatory SI contributions is regulated as follows:
- For employees whose salary regime is decided by the employer, the monthly salary used as the base for mandatory SI contributions includes the salary for the job or position, allowances, and other regularly agreed supplementary payments that are stable in each pay period.
- If an employee stops working but still receives a monthly salary equal to or higher than the minimum SI contribution base, contributions are made based on the salary actually received during the pause period.
- For subjects specified in points đ, e, and k, Clause 1, Article 2 of the 2024 Social Insurance Law, the salary base for SI contributions is set by the Government.
- For subjects specified in points g, h, m, and n, Clause 1, Article 2 of the 2024 Social Insurance Law, employees may choose the salary as the base for SI contributions, with the minimum equal to the reference salary and the maximum 20 times the reference salary at the time of contribution.
- After at least 12 months of SI contributions based on the selected salary base, employees may reselect the salary for SI contributions.
- The minimum salary base for mandatory SI contributions equals the reference salary, and the maximum equals 20 times the reference salary at the time of contribution.
- According to Clause 13, Article 141 of the Social Insurance Law, if the basic salary has not been abolished, the reference salary under this law equals the basic salary. When the basic salary is abolished, the reference salary cannot be lower than the abolished basic salary.
- Currently, the basic salary is VND 2.34 million/month according to Decree 73/2024/ND-CP.
b. Minimum salary for mandatory Social Insurance (SI) contributions will increase when regional minimum wages increase
Pursuant to Point 2.6, Clause 2, Article 6 of the Issuance Process attached to Decision 595/QĐ-BHXH (2017), the regulations are as follows:
Article 6. Monthly salary for mandatory SI contributions in accordance with Article 89 of the Social Insurance Law and guiding documents, specifically:
…
- Salary determined by the employer
…
2.6. The monthly salary for mandatory SI contributions specified in this clause must not be lower than the regional minimum wage at the time of contribution for employees performing the simplest jobs or positions under normal working conditions.
Accordingly, the minimum monthly salary for mandatory SI contributions cannot be lower than the regional minimum wage at the time of contribution for employees performing the simplest jobs or positions under normal working conditions.
Therefore, from January 1, 2026, when the new regional minimum wage takes effect, the monthly salary used as the basis for mandatory SI contributions must also be adjusted upward correspondingly, ensuring it is not lower than the regional minimum wage at the time of contribution.
- Methods and deadlines for mandatory SI contributions:
For employers, the deadline for mandatory SI contributions is:
- The last day of the following month for monthly contributions.
- The last day of the following month after the contribution cycle for contributions made quarterly or semi-annually.
- Mandatory SI contribution rates from July 1, 2025
Article 32 of the 2024 Social Insurance Law stipulates that mandatory SI contributions include:
- 3% of the salary base for contributions to the sickness and maternity fund;
- 22% of the salary base Articles 33, 34 of the 2024 Social Insurance Law, Article 4 of for contributions to the retirement and survivorship fund.
Based on Decree 58/2020/ND-CP, and Decision 595/QĐ-BHXH (2017), the mandatory SI, health insurance (HI), and unemployment insurance (UI) contribution rates for employees and employers in Vietnam are as follows:
| Employer | Employee | ||||||||||
| Social Insurance (SI) |
|
Unemployment Insurance (UI) | Social Insurance (SI) | Health Insurance (HI) | Unemployment Insurance (UI) | ||||||
|
|
|
Occupational Accident & Disease | Retirement & Survivorship | Sickness & Maternity | Occupational Accident & Disease | ||||||
| 14% | 3% | 0,5% | 3% | 1% | 8% | – | – | 1,5% | 1% | ||
| 17,5% | 8% | ||||||||||
| 21,5% | 10,5% | ||||||||||
| Total combined contribution: 32% | |||||||||||
- Implementation Steps
Step 1: Procedures for applying for a Social Insurance (SI) unit code
- Dossier for applying for an SI unit code for an enterprise:
- A notarized copy of the Enterprise Registration Certificate;
- Declaration of information of the unit participating in social insurance using Form TK3-TS.
- Procedure for applying for an SI unit code:
Submit the dossier to the district-level social insurance authority where the company’s head office is located using one of the following two methods:
- Method 1: Submit the dossier directly at the social insurance authority;
- Method 2: Submit the application online via the electronic social insurance declaration software (using the enterprise’s digital signature for authentication) or through the Vietnam Social Insurance electronic portal.
Note: Depending on the requirements of each authority, after registering for the SI unit code online via the electronic declaration software, it may be necessary to submit additional hard-copy documents.
Within a maximum of 7 working days, the social insurance authority will verify the validity of the dossier and issue the SI unit code to the enterprise. In practice, processing is usually quite fast and typically takes 1–2 working days.
After being granted the SI unit code, the enterprise may proceed with procedures to report increases or decreases in employees, complete the initial social insurance registration, and ensure compliance with social insurance contribution obligations in accordance with regulations.
Step 2: Declaration of information and reporting an increase in employees
In case the enterprise chooses to declare via the Social Insurance Public Service Portal:
- The enterprise logs in using the issued account and completes the required information under Labor Management and Department Management before proceeding with the declaration.
- After employee information has been updated in the system, select Declare dossiers, choose Dossier 600, select the declaration period, and declare employees who have entered into official labor contracts in the required Form D02-LT.
- Declare employee information based on the documents provided by the employee (Citizen ID, Certificate of Residence/Household Registration, Social Insurance Number, initial healthcare registration facility), together with information on the salary used as the basis for social insurance contributions, allowances (if any), job title/position, and the term of the signed labor contract.
- Recheck all information and proceed to electronically sign the declaration form.
The processing time for dossiers reporting an increase in social insurance participants is no more than 10 working days from the date the social insurance authority receives a complete and valid dossier.
Step 4: Payment of Social Insurance Contributions
On a monthly basis, the enterprise pays social insurance contributions via its bank account in accordance with the C12 notice issued by the Social Insurance Authority.
III. PERSONAL INCOME TAX (PIT) WITHHOLDING
Pursuant to the 2025 Law on Personal Income Tax (Law No. 109/2025/QH15) and its implementing guidelines, enterprises are responsible for withholding personal income tax when paying income to employees, in accordance with the prescribed subjects and tax calculation methods.
- Personal income tax taxpayers
- a) Resident individuals
According to Clause 2, Article 2 of the 2025 Law on Personal Income Tax, a resident individual is an individual who earns taxable income arising within and outside the territory of Vietnam and meets one of the following conditions:
– Being present in Vietnam for 183 days or more within one calendar year, or within a consecutive 12-month period from the first day of arrival in Vietnam;
– Having a habitual residence in Vietnam, including having a registered permanent residence or having a rented house for living in Vietnam under a lease contract with a fixed term.
- b) Non-resident individuals
Individuals who do not meet the conditions specified in Clause 2, Article 2 of the 2025 Law on Personal Income Tax.
- Method for calculating personal income tax on salary and wages
2.1 For resident individuals who sign labor contracts of 03 months or more and earn income from salaries and wages
According to Circular No. 111/2013/TT-BTC, resident individuals who sign labor contracts with a term of 03 months or more are subject to personal income tax withholding under the partially progressive tax rate schedule, including cases where they work at multiple employers or terminate their employment before the contract expiry.
Tax calculation formula:
Personal income tax payable = Taxable income × Tax rate
Where:
Taxable income = Assessable income – Deductions, including:
Including:
– Family circumstance deductions;
– Compulsory insurance contributions and voluntary pension fund contributions;
– Contributions to charitable, humanitarian, and educational promotion funds.
Pursuant to Article 10 of the 2025 Law on Personal Income Tax, the family circumstance deductions applicable from the 2026 tax period are stipulated as follows:
- a) Deduction for the taxpayer: VND 15.5 million per month (equivalent to VND 186 million per year);
- b) Deduction for each dependent: VND 6.2 million per month (equivalent to VND 6.2 million per month)
According to Article 9 of the 2025 Law on Personal Income Tax, income from salaries and wages of resident individuals is subject to a five-tier partially progressive tax rate schedule, replacing the seven-tier partially progressive tax rate schedule stipulated in Circular No. 111/2013/TT-BTC.
The specific tax rates are applied in accordance with the partially progressive tax rate schedule provided in Article 9 of the 2025 Law on Personal Income Tax.
| Tax Bracket
|
Taxable Income per Year (million VND) | Taxable Income per Month (million VND) | Tax Rate (%) |
| 1 | Up to 120 | Up to 10 | 5 |
| 2 | Over 120 to 360 | Over 10 to 30 | 10 |
| 3 | Over 360 to 720 | Over 30 to 60 | 20 |
| 4 | Over 720 to 1,200 | Over 60 to 100 | 30 |
| 5 | Over 1,200 | Over 100 | 35 |
At the same time, Article 29 of the 2025 Law on Personal Income Tax stipulates the time of application of the 5-tier personal income tax rates for 2026 in accordance with the latest partially progressive tax rate schedule as follows:
Implementation provisions
- This Law takes effect from July 1, 2026, except for the provisions specified in Clause 2 of this Article.
- Provisions relating to income from business activities and income from salaries and wages of resident individuals shall apply from the 2026 tax period.
Accordingly, the new family circumstance deductions and the 5-tier personal income tax (PIT) schedule for 2026 under the latest partially progressive tax rate table shall be applied from the 2026 tax period.
- b) Resident individuals who do not sign a labor contract or sign a labor contract of less than 03 months
Pursuant to Point i, Clause 1, Article 25 of Circular No. 111/2013/TT-BTC dated August 15, 2013 of the Ministry of Finance, it is stipulated as follows:
” Article 25. Tax withholding and tax withholding certificates
- Tax withholding
Tax withholding means that organizations or individuals paying income deduct the payable tax amount from the taxpayer’s income before making payment, specifically as follows:
… i) Tax withholding in certain other cases
Organizations or individuals paying remuneration, service fees, or other payments to resident individuals who do not sign labor contracts (as guided in Points c and d, Clause 2, Article 2 of this Circular) or who sign labor contracts of less than three (03) months, with a total payment of VND 2,000,000 or more per payment, must withhold personal income tax at the rate of 10% on the income before payment to the individual.
In cases where an individual has only one source of income subject to withholding at the above rate but estimates that their total taxable income after family circumstance deductions does not reach the taxable threshold, the income earner may make a written commitment (using the form issued together with the tax administration guidance documents) and submit it to the income-paying organization as a basis for temporarily not withholding personal income tax.
Based on the individual’s commitment, the income-paying organization shall not withhold tax. At the end of the tax year, the income-paying organization must still compile a list and the income of individuals who have not reached the withholding threshold (using the form issued together with the tax administration guidance documents) and submit it to the tax authority. Individuals making such commitments shall be responsible for the accuracy of their commitments; if fraud is discovered, they shall be handled in accordance with the Law on Tax Administration.
Individuals making commitments under this provision must have tax registration and a tax identification number at the time of making the commitment.”
Therefore,
- Organizations paying income to resident individuals who do not sign a labor contract or who sign a labor contract of less than 03 months, where the payment is VND 2,000,000 or more per payment, must withhold personal income tax at a rate of 10% on the income before payment.
- In cases where an individual has only one source of income and estimates that their total income after deductions does not reach the taxable threshold, the individual is allowed to make an income commitment so that tax withholding is temporarily not applied.
Formula:
Personal Income Tax (PIT) = Total income × 10%
2.2. For non-resident individuals
Personal income tax on income from salaries and wages of non-resident individuals is determined as the total amount of salaries and wages that the non-resident individual receives from performing work in Vietnam multiplied by a tax rate of 20%, regardless of the place where the income is paid.
Personal income tax payable = Taxable income in Vietnam × 20%
- Notes for enterprises
- Accurately determine the employee’s residency status and type of labor contract.
- Update the new family circumstance deductions when calculating salaries and withholding tax from July 1, 2026.
- Guide employees to register for a personal tax identification number from the outset.
- Maintain complete tax records to serve tax finalization and inspection purposes.