Labor Regulations Update June 2026

Official Letter No. 4021/CT-NVT dated 16 June 2026 On Guidance For Personal Income Tax (PIT) declaration for quarter 2/2026 and treatment of the April 2026 tax return under Resolution No. 66.16/2026/NQ-CP

On 16 June 2026, the Tax Department issued Official Letter No. 4021/CT-NVT providing guidance on the declaration of Personal Income Tax (PIT) for Quarter 2/2026 and the treatment of the April 2026 tax return in accordance with Resolution No. 66.16/2026/NQ-CP.

Accordingly, the Tax Department provides the following guidance:

1. From the tax period of Quarter 2.2026 onwards, taxpayers are required to declare PIT on a quarterly basis using Forms 02/KK-TNCN and 05/KK-TNCN issued together with Circular No. 80/2021/TT-BTC, in accordance with Resolution No. 66/NQ-CP.

2. For taxpayers who have already submitted and obtained acceptance of their April 2026 monthly tax return:

• When preparing the Quarter 2.2026 tax return, only figures arising in May and June 2026 should be declared.
• Data already declared in April 2026 monthly return should not be consolidated into the Quarter 2.2026 quarterly return to avoid duplicate reporting.
• If any errors are identified in the monthly April 2026 return, taxpayers must submit an amended return in accordance with the applicable regulations.
• PIT liabilities arising in April 2026 may be paid by the deadline for filing the Quarter 2.2026 quarterly tax return, i.e. no later than 31 July 2026

3. The Tax Authority will upgrade the Tax Management System (TMS) to automatically adjust the filing deadline of the April 2026 monthly tax return so that it aligns with the filing deadline of the Q2/2026 quarterly tax return.

4. The electronic tax system will automatically send notifications to taxpayers who have submitted the April 2026 monthly tax return, provided guidance and facilitating compliance with the new regulations.

Decision No. 645/QD-BNV dated 9 June 2026 announcing new administrative procedures under Decree No. 318/2025/ND-CP guiding the law on employment regarding labour registration and the labour market information system

On 9 June 2026, the Ministry of Home Affairs issued Decision No. 645/QD-BNV announcing new administrative procedures introduced under Decree No. 318/2025/ND-CP, which provides detailed guidance on certain provisions of the Law on Employment concerning labour registration and the labour market information system within the state management scope of the Ministry of Home Affairs.
Accordingly, from 1 July 2026, two new administrative procedures will be implemented for employees subject to compulsory social insurance participation:

• Labour registration (to be carried out concurrently with the social insurance registration procedure);
• Amendment of labour registration information in cases of changes to position, professional title, occupation, type of labour contract, or workplace.

Employees are required to provide relevant information in their social insurance dossiers and are responsible for the accuracy of the declared information. Employers shall carry out labour registration when submitting social insurance enrolment dossiers, while amendments to labour registration information shall be made through dossiers for adjustment of social insurance participation information.

Upon receipt and processing of the dossiers by the Social Insurance Authority, employees’ registration or amended information will be synchronized and shared with the employee database. The processing time is five (05) working days, and no fee will be charged.

From 1 January 2027, an additional five administrative procedures will be introduced for:

• Labour registration for employed individuals who are not subject to compulsory social insurance participation and unemployed persons;
• Amendment of labour registration information for employed individuals who are not subject to compulsory social insurance participation;
• Amendment of labour registration information when changing status from employed to unemployed;
• Amendment of labour registration information when changing status from employed or unemployed to economically inactive;
• Amendment of labour registration information for employees who have entered into labour contracts with multiple employers and wish to update additional information.

Labour registration and amendment procedures will be conducted entirely online through the National Employment Exchange Platform or the VNeID application. After an employee completes the electronic declaration form, the system will automatically receive, process, and return the results, while simultaneously updating the employee database.

All seven (07) new administrative procedures will be provided as fully online public services and will be free of charge.

Official Letter No. 9628/SNV-VLATLD dated 31 May 2026 of the Ho Chi Minh city Department of Home Affairs on the implementation of electronic results for work permits and work permit exemption confirmations

On 31 May 2026, the Ho Chi Minh City Department of Home Affairs issued Official Letter No. 9628/SNV-VLATLD regarding the implementation of electronic results for Work Permits (WPs) and Work Permit Exemption Confirmations.

Accordingly, the Ho Chi Minh City Department of Home Affairs announced the issuance of electronic results for the following documents: Work Permits (WP); and Work Permit Exemption Confirmations.

Pursuant to the 2023 Law on Electronic Transactions and Decree No. 30/2020/ND-CP, electronic documents bearing a digital signature of the competent authority and the official digital signature of the issuing agency or organization have the same legal validity as original paper documents.

In addition, the Department of Home Affairs requests that authorities receiving administrative dossiers containing Work Permits accept either: The electronically signed version of the document; or a paper printout generated from the electronically signed document, in place of the traditional paper original when enterprises submit dossiers either online or in person.

The validity of digital signatures may be verified through the Digital Signature Verification Portal operated by the National Electronic Authentication Centre (NEAC).

Official Letter No. 9628/SNV-VLATLD takes effect from 15 June 2026.

For clients whose head offices are located in other provinces or cities, please monitor announcements issued by the respective local Departments of Home Affairs and comply with the applicable regulations in their jurisdictions.

Key changes in Human Resources, Payroll, and Employment Regulations effective from 1 July 2026

1. Social Insurance (SI)

a) Adjustment of the Statutory Base Salary

• The new statutory base salary will be VND 2,530,000 per month, representing an increase of VND 190,000 from the current level of VND 2,340,000 per month.
• This amount will also serve as the basis for calculating the lump-sum maternity allowance.

b) Eligibility Criteria for Benefits Related to the Birth of a Second Child

• Applicable to: Female employees giving birth on or after 1 July 2026.
• Mandatory condition: At the time of childbirth, the mother must have one living biological child.

c) Details of the Lump-Sum Childbirth Allowance

Pursuant to Clause 4, Article 58 of the 2024 Law on Social Insurance, the lump-sum childbirth allowance for each child is equal to two times the reference amount (currently equivalent to the statutory base salary) applicable in the month of childbirth. Specifically:

For female employees giving birth:

Lump-sum allowance: 2 × VND 2,530,000 = VND 5,060,000 per child

For male employees whose wives give birth and are not participating in Social Insurance:

Eligible male employees who satisfy the statutory contribution requirements will receive, on behalf of their wives

Lump-sum allowance: 2 × VND 2,530,000 = VND 5,060,000 per child

d) Maternity Leave Entitlement for the Birth of a Second Child

For female employees:

• Single birth: Maternity leave entitlement is increased to seven (07) months (an increase of one month). The pre-birth leave period must not exceed two months. Monthly maternity benefits remain equal to 100% of the average social insurance contribution salary of the six most recent months prior to leave.
• Multiple births: Maternity leave entitlement shall be implemented in accordance with Clause 1, Article 139 of the amended Labour Code. From the second child onwards, the mother is entitled to an additional one month of leave for each additional child.

For male employees (where the wife gives birth to a second child and there is one living biological child)

• Normal delivery (single birth or twins): 10 working days of leave (an increase of three working days).
• Twin birth requiring surgery: 14 working days of leave.
• Triplets or more: An additional three working days of leave for each child from the third child onwards, applicable to both normal deliveries and surgical deliveries.

2. Electronic Labour Contracts

Electronic Labour Contracts (e-LCs) will continue to have the same legal validity as paper-based labour contracts.

• The Government encourages employers to adopt electronic labour contracts in place of traditional paper contracts for workforce management and administrative procedures relating to labour contracts.
• The national electronic labour contract platform must be officially operational no later than 1 July 2026.

Pursuant to Decree No. 337/2025/ND-CP (effective from 1 January 2026):

• Electronic labour contracts executed before the effective date of the Decree and remaining valid shall continue to be performed until their expiry in accordance with applicable laws. Such contracts shall be recognized as having legal validity equivalent to electronic labour contracts that satisfy the requirements of Decree No. 337/2025/ND-CP.
• Electronic labour contracts that have been established but whose performance has not been completed before the effective date of the Decree shall continue to be governed by the prevailing labour and electronic transaction regulations, unless the parties agree to apply the new provisions under Decree No. 337/2025/ND-CP.
• For e-Contract service providers, where digital signatures are used in electronic transactions, systems and software must be reviewed and upgraded to integrate digital signing and signature verification functions, ensuring compliance with Decree No. 337/2025/ND-CP and other applicable regulations.

3. Personal Income Tax (PIT)

We will continue to provide updates to our clients upon the issuance of further guidance relating to the Personal Income Tax Law, including implementing Decrees and Circulars applicable from 2026 onward.

Sincerely,

Talentnet Corporation