Labor Regulations Update in April 2026

Decree No. 105/2026/ND-CP on detailed regulations and guidelines for the implementation of certain provisions of the law on trade unions regarding trade union finance

On March 31, 2026, the Government issued Decree No. 105/2026/ND-CP, which provides detailed regulations and guidance for implementing several provisions of the Law on Trade Unions regarding trade union finance. Notably, it includes regulations on the methods and deadlines for paying trade union fees.

Talentnet would like to summarize several key points related to human resources and payroll as follows:

1. Methods of paying trade union fees:

Monthly payment (at the same time as compulsory Social Insurance contributions), applicable to most entities, including:

• Public service units that are not fully funded (100%) by the state budget for salaries;
• Public service units that partially cover their recurrent expenditures;
• Foreign agencies, organizations, and international organizations operating in Vietnam related to trade union organization and activities; representative offices of foreign parties in business cooperation contracts in Vietnam employing Vietnamese workers;
• Other agencies, organizations, units, enterprises, cooperatives, and cooperative unions.

Monthly or quarterly payment (upon registration with the trade union): Applicable to enterprises in agriculture, forestry, fisheries, and salt production sectors that pay wages based on production/business cycles.

2. Deadlines for paying trade union fees:

• Monthly payment: No later than the last day of the following month.
• Quarterly payment: No later than the last day of the month following the payment cycle.

Decree No. 105/2026/ND-CP takes effect from May 16, 2026.

Decision No. 346/QĐ-BNV on the announcement of amended and supplemented administrative procedures related to foreign workers working in Vietnam in the field of employment under the state management function of the Ministry of Home Affairs

On March 24, 2026, the Ministry of Home Affairs issued Decision No. 346/QĐ-BNV announcing amended and supplemented administrative procedures related to foreign employees working in Vietnam in the field of employment.

Talentnet summarizes several key points related to human resources and payroll as follows:

1. Procedures for issuing work permits to foreign workers in Vietnam:

Step 1 (Submission of application): From approximately 60 days to at least 10 days before the expected start date, the employer submits the application (online, in person, by post, or via authorization).

Step 2 (Receipt & transfer of application): The Public Service Portal or Public Administration Center transfers the application to the competent authority for processing.

Step 3 (Processing & issuance):

• Within 10 working days: Review and issue the work permit if all conditions are met.
• If not approved/issued: A written response stating the reason must be provided within 3 working days. 

2. Methods of submission

Online, in person, by post, or via authorization.

3. Processing time

• 10 working days from the receipt of a complete and valid application for approval and issuance of the work permit.
• 3 working days from the receipt of a complete application in cases where the demand for foreign workers is not approved or the work permit is not granted.

Decision No. 346/QĐ-BNV takes effect from March 24, 2026.

Official letter No. 2277/CT-NVT on strengthening automated personal income tax (PIT) refund processing

On April 10, 2026, the Tax Department issued Official Letter No. 2277/CT-NVT on strengthening the automated processing of personal income tax (PIT) refunds.

Accordingly, the Tax Department requests Heads of provincial/municipal Tax Departments, the Large Enterprise Tax Sub-Department, and the E-commerce Tax Sub-Department to focus on disseminating the automated PIT refund process following the system upgrade, ensuring that assigned officers fully understand the procedures and system operations to minimize errors. At the same time, they are required to regularly monitor, inspect, and expedite the processing progress on the system, promptly resolve any backlogged cases, and avoid prolonged processing times that may cause inconvenience to taxpayers.

In addition, the Tax Department is enhancing communication and guidance to encourage taxpayers to use eTax Mobile and the public service portal to carry out PIT finalization and refund procedures online. Taxpayers are also encouraged to shift from direct (paper-based) submissions to electronic submissions in order to accelerate automated processing and shorten refund timelines.

The Tax Department also requests tax authorities at provincial and municipal levels, the Large Enterprise Tax Sub-Department, and the E-commerce Tax Sub-Department to strengthen coordination with income-paying organizations in providing complete, timely, and compliant tax withholding data and tax payment documents on behalf of individuals and employees.

Official letter No. 2442/CT-NVT responding to feedback and recommendations on dependent registration for personal income tax family circumstance deductions issued by the tax department

On April 16, 2026, the Tax Department issued Official Letter No. 2442/CT-NVT to respond to feedback and recommendations regarding the registration of dependents for family circumstance deductions when calculating personal income tax.

Accordingly, a dependent is only eligible for deduction if their average monthly income in the year does not exceed VND 1,000,000 from all sources. To substantiate a dependent, the taxpayer must provide valid documentation, which may include proof of caregiving responsibility (e.g., legal documents, certification from the commune-level People’s Committee, etc.).

Detailed documentation requirements are specified in Circular No. 79/2022/TT-BTC (amending Circular No. 111/2013/TT-BTC). If the dependent lives with the taxpayer, confirmation from the local authority regarding residence and relationship is required.

In addition, the taxpayer is responsible for the legality of submitted documents and the accuracy of declared information, ensuring all eligibility conditions for the deduction are met.

Furthermore, the Tax Department noted that the Ministry of Finance is currently drafting a new Circular to provide detailed guidance on the Law on Personal Income Tax and the implementation of related Decrees. Talentnet will continue to monitor and update clients in future newsletters.

Sincerely,

Talentnet Corporation