Labour Regulations Update in October 2025

Notice No. 9441/TB-BNV regarding the Lunar New Year Holiday and National Day Holiday 2026 for Officials, Public Employees, and Workers

On 16th October 2025, the Ministry of Home Affairs issued Notice No. 9441/TB-BNV regarding the 2026 Lunar New Year and National Day holiday schedule.

Accordingly, for employees who are not officials or public employees, the 2026 Lunar New Year and National Day holidays are as follows:

1. Lunar New Year Holiday 2026: Choose one of the following options:

01 day before and 04 days after Lunar New Year (from 16th February to 20th February 2026), or
02 days before and 03 days after Lunar New Year (from 15th February 2026), or
03 days before and 02 days after Lunar New Year (from 14th February to 18th February 2026).

2. National Day Holiday 2026: The public holiday will be on Wednesday, 02nd September 2026, plus one additional day off, chosen from:

Tuesday, 01st September 2026, or
Thursday, 03rd September 2026.

Employers are required to notify employees of their 2026 Lunar New Year and National Day holiday plans at least 30 days in advance.

If a weekly rest day coincides with a public holiday as prescribed in Clause 1, Article 112 of the Labor Code, employees are entitled to a compensatory day off on the next working day in accordance with Clause 3, Article 111 of the Labor Code.

Employers are encouraged to apply the same 2026 Lunar New Year and National Day holiday schedules as those for officials and public employees, or to reach agreements more favorable to employees.

Plan No. 95/KH-UBND on Collection of the Disaster Prevention and Control Fund in Ho Chi Minh City in 2025

On 19th September 2025, the Ho Chi Minh City People’s Committee issued Plan No. 95/KH-UBND regarding the collection of the Disaster Prevention and Control Fund.

According to this Plan, employees under labor contracts with enterprises must contribute half of the regional minimum wage divided by the number of working days in the month as stated in their labor contracts. Accordingly, the contribution ranges from VND 75,000 to VND 95,000 per person, depending on the regional minimum wage level: Region I – VND95,000; Region II – VND85,000; Region III – VND 75,000.

The collected amount must be transferred to the Ho Chi Minh City Disaster Prevention and Control Fund account.

Official Letter No. 5784/SNV-VLATLĐ Guiding the Implementation of Overtime Regulations from 200 to 300 Hours per Year

On 26th September 2025, the Hanoi Department of Home Affairs issued Official Letter No. 5784/SNV-VLATLĐ providing guidance on organizing overtime from 200 to 300 hours per year.

Talentnet would like to summarize some key points related to Human Resources and payroll as follows:

1. Cases eligible for overtime between 200 and 300 hours per year include:

Manufacturing and processing exports in the textile, footwear, electronics, and agro-forestry-fishery industries.
Electricity production and supply, telecommunications, oil refining, water supply and drainage.
Jobs requiring highly skilled or specialized workers that the labor market cannot supply in time.
Urgent, unavoidable work arising from objective factors directly related to public service operations in state agencies or units (except as stipulated in Article 108 of the Labor Code).
Provision of public services, healthcare, education, and vocational training services.
Direct production and business work in enterprises with a regular working time of no more than 44 hours per week.

2. Principles of organizing overtime

Employee consent is required regarding overtime duration, location, and type of work.
Overtime limits: not exceeding 50% of normal daily working hours, and no more than 12 hours per day (including regular and overtime hours).

3. Notification requirement: Enterprises and units must submit a written notification to the local Department of Home Affairs no later than 15 days from the start of overtime organization. The notification must include enterprise name, production/business location, reason for overtime, number of employees involved, and overtime duration.

4. Overtime pays rates (per the Labor Code 2019): Overtime workers are entitled to:

On regular working days: at least 150% of the normal hourly rate.
On weekly rest days: at least 200%.
On public holidays, Tet, or paid leave days: at least 300%, excluding regular pay

Talentnet recommends reviewing the 2025 overtime plans of company to ensure compliance with regulations for organizing overtime exceeding 200 hours up to 300 hours per year.

Law on Digital Technology Industry (No. 71/2025/QH15)

On 14th June 2025, the National Assembly passed Law No. 71/2025/QH15 on the Digital Technology Industry, regulating the development of the digital technology industry, the semiconductor industry, artificial intelligence (AI), digital assets, and defining the rights and responsibilities of related agencies, organizations, and individuals.

Talentnet summarizes key Human Resources and payroll-related provisions as follows:

1. The Law specifies that income from salaries and wages of high-quality digital technology industry personnel is exempt from personal income tax for five years from the date of signing their first labor contract with a Vietnamese organization or individual, if they meet one of the following conditions:

Working on a digital technology industry project in a concentrated digital technology zone; or
Participating in research and development projects for key digital technology products, semiconductors, or AI; or
Engaged in training activities for digital technology industry personnel.

2. The Law also adds a new category of foreign workers not required to obtain a work permit, specifically “High-quality digital technology industry personnel as defined by the law on the digital technology industry.”

Law No. 71/2025/QH15 on the Digital Technology Industry takes effect on 01st January 2026.

Law on Science, Technology, and Innovation (No. 93/2025/QH15)

On 27th June 2025, the National Assembly promulgated Law No. 93/2025/QH15 on Science, Technology, and Innovation.

Notably, the Law adds new personal income tax exemptions, including:

1. Income from salaries and wages earned from performing science, technology, and innovation tasks.

2. Income from copyright related to science, technology, and innovation tasks when the results are commercialized, in accordance with laws on science and technology and intellectual property.

3. Income of individual investors, experts working for innovative startup projects, founders of innovative startup enterprises, and individual investors contributing capital to venture capital funds.

Law No. 93/2025/QH15 takes effect on 1st October 2025.

Decree No. 274/2025/NĐ-CP on Delayed or Evaded Payment of Compulsory Social Insurance, Unemployment Insurance; and Complaints, Denunciations on Social Insurance

On 16th October 2025, the Government issued Decree No. 274/2025/NĐ-CP, detailing several provisions of the Law on Social Insurance regarding delayed or evaded payment of compulsory social insurance and unemployment insurance, as well as complaints and denunciations related to social insurance.

According to the Decree, the responsibilities of the Social Insurance Authority include:

Identifying acts of delayed or evaded payment of compulsory social insurance and unemployment insurance; applying or recommending competent authorities to apply measures to address such violations.
Determining the amount and number of days of delayed or evaded payments and calculating the amount employers must pay – 0.03% per day of the unpaid amount; notifying employers for reconciliation; collecting and managing funds in accordance with regulations.