Labor Regulations Update in November 2025

Resolution No. 110/2025/UBTVQH15 on adjusting the family deduction level for Personal Income Tax

On 17th October 2025, the Standing Committee of the National Assembly passed Resolution No. 110/2025/UBTVQH15 on adjusting the family deduction level for Personal Income Tax (PIT).
Accordingly, the family deduction for PIT will be adjusted as follows:

• The personal deduction is 15.5 million VND/month (186 million VND/year).
• The deduction for each dependent is 6.2 million VND/month.

With this new Resolution, Talentnet recommends that clients update their payroll system, tax calculation formulas, inform employees of the new deduction levels, and adjust PIT declarations on income from wages and salaries as per regulations. Additionally, ensure that the conditions for registering dependent deductions comply with the current regulations.

Resolution No. 110/2025/UBTVQH15 will take effect from 1st January 2026.

Decree No. 293/2025/NĐ-CP on the regulation of the minimum wage for employees working under labor contracts

On 10th November 2025, the Government issued Decree No. 293/2025/NĐ-CP regulating the minimum wage for employees working under labor contracts.
Talentnet would like to summarize some key points related to human resources and salaries/wages as follows:

1. Monthly Minimum Wage and Hourly Minimum Wage for Employees by Region

2. Application of Regional Wages

• Businesses operating in a specific region must apply the minimum wage of that region.
• Businesses with branches in different regions must apply the minimum wage of the region where each branch operates.
• Businesses located in industrial parks, export processing zones, high-tech zones, or digital tech zones covering multiple regions must apply the highest minimum wage among those regions.
• If a region undergoes a name change or is split, the previous region’s minimum wage will apply temporarily until new regulations are issued.
• New regions formed from one or more areas with different minimum wages must apply the highest minimum wage until new regulations are issued.

Talentnet recommends that clients review their company’s regional wage applicability following any mergers or acquisitions to ensure compliance. Additionally, clients should review contracts, internal regulations, and related policies on wages and bonuses to ensure compliance, update the 2026 labor budget, and communicate changes to employees and relevant parties.

Decree No. 293/2025/NĐ-CP will take effect from 01st January 2026.

Official letter 9002/SNV-VLATLD on implementing article 4 of decree No. 145/2020/NĐ-CP regarding labor usage reporting

On 13th November 2025, the Ho Chi Minh City Department of Home Affairs issued Official Letter No. 9002/SNV-VLATLD on implementing Article 4 of Decree No. 145/2020/NĐ-CP to guide the labor usage report for 2025.

Accordingly, the Department of Home Affairs requests that management agencies guide organizations, businesses, cooperatives, households, and individuals using labor within their management scope to submit periodic labor usage reports as follows:

1. Subject: Agencies, organizations, businesses, cooperatives, households, and individuals employing labor with headquarters in Ho Chi Minh City.
2. Content: The labor usage report for 2025 according to Form No. 01/PLI Appendix I attached to Decree 145/2020/NĐ-CP.
3. Forms of submission and Deadline:

• Submit via the National Public Service Portal or the Department of Home Affairs (Google Form or QR code).
• The online report should include general information, a signed and stamped scanned copy (.pdf), and an Excel file (.xls, *.xlsx).
• Deadline: 05th December 2025.

4. Notes:

• Reports submitted after the deadline will not be accepted.
• The report serves as confirmation of legal compliance.
• The organization must comply to avoid administrative violations as per Clause 2, Article 8 of Decree 12/2022/NĐ-CP.

For detailed instructions, kindly refer to Official Letter 9002/SNV-VLATLD as attached.

With clients based in other provinces or cities, please kindly follow relevant announcements from the Department of Home Affairs and comply with reporting obligations.

Sincerely,
Talentnet Corporation