Labor regulations Update in March 2026 – Second Bulletin

Notes after completing the 2025 personal income tax (PIT) finalization

Talentnet would like to share several important notes following the completion of the 2025 Personal Income Tax (PIT) finalization for employment income: 

1. Document and Record Retention

All relevant documents must be retained in accordance with regulations to support future tax audits or inspections:

• Keep all submitted documents: finalization returns, appendices, detailed schedules, and approval notices from the Tax Authority.
• Maintain supporting documents: payroll records, tax withholding certificates, lists of authorized tax finalization, etc.

2. Issuance of Tax Withholding Certificates

Provide tax withholding certificates to employees who do not authorize the company to finalize on their behalf or who wish to finalize on their own, ensuring all information is accurate (taxable income, tax withheld, deductions, etc.).

3. Monitoring Notifications from Tax Authorities

• Regularly check emails and electronic tax accounts.
• Respond promptly to any requests for explanations or additional documentation.

Please contact Talentnet if you have any questions related to the finalization of Personal Income Tax on employment income.

Official Letter No. 3674/BQL-LĐ – Guidance for enterprises on submission of labor dossiers and related obligations

On March 20, 2026, the Ho Chi Minh City People’s Committee (Management Board of Export Processing Zones and Industrial Parks) issued Official Letter No. 3674/BQL-LĐ providing guidance to enterprises on submitting labor dossiers and fulfilling certain related obligations.

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

1. Collective Labor Agreement (CLA)

• Required documents
  • Minutes of employee consultation
  • Original copy of the Collective Labor Agreement
• Deadline: Within 10 days from the signing date, the dossier must be submitted to the competent authority (Management Board of Export Processing Zones and Industrial Parks).
• Processing time: Within 10 working days from receipt of a complete dossier.

2. Notification of Overtime from Over 200 to 300 Hours per Year

• Enterprises must submit a written notification (in accordance with the Labor Code 2019 and Decree 145/2020).
• Submission deadline: No later than 15 days from the date the enterprise starts organizing overtime exceeding 200 hours per year.

3. Foreign Employees

• Cases where foreign workers are not required to obtain a certificate confirming they are not subject to the work permit requirement:
  The enterprise must notify at least 3 working days before the foreign employee starts working.
• Withdrawal of work permits / exemption confirmations:
  • Deadline: Within 15 days from the expiration date.
  • Required documents: Original permit or confirmation that the applicant is not subject to the work permit requirement and Written explanation if the document cannot be retrieved.
  • Submission method: Submit directly or via postal service to the Management Board.

For clients headquartered in other provinces or cities, please follow announcements from the local Department of Home Affairs and comply with relevant reporting obligations.

Vietnam accedes to the Apostille convention

According to the Ministry of Foreign Affairs, on December 12, 2025, the Government issued Resolution No. 407/NQ-CP approving Vietnam’s accession to the Apostille Convention. Subsequently, on December 31, 2025, Vietnam’s instrument of accession was deposited with the Ministry of Foreign Affairs of the Kingdom of the Netherlands, the depositary of the Convention. However, the Convention will only officially take effect for Vietnam from September 11, 2026, and only in relation to member countries that accept Vietnam’s accession.

In parallel with the accession process, the Government also issued Decision No. 330/QĐ-TTg dated February 25, 2026, approving the implementation plan for the Convention. Accordingly, the Ministry of Foreign Affairs and relevant authorities will develop implementing regulations, establish and the Apostille issuance and management system, build an electronic database, and gradually deploy e-Apostille prior to the Convention’s effective date. The plan also sets a target to submit a guided Decree before June 15, 2026.

From the perspective of businesses, employers, and foreign labor management, this is a positive long-term development. Once the Convention comes into effect, public documents issued in relevant member countries and bearing a valid Apostille certification can be used in Vietnam without undergoing traditional consular legalization procedures. This is expected to shorten processing times, reduce administrative costs, and facilitate cross-border recruitment, work permit applications, dependent sponsorship dossiers, educational qualifications, civil status documents, and other compliance procedures for foreign employees.

Vietnam’s accession to the Apostille Convention marks a positive reform, making the environment more favorable for investment, recruitment, and international labor mobility. However, during the current transitional period, enterprises should maintain a cautious approach and continue reviewing legalization requirements on a case-by-case basis until the Convention officially takes effect and its implementation framework is fully operational.

Talentnet will continue to provide updates on this topic in upcoming newsletters.

Sincerely,

Talentnet Corporation