Vietnam Employee Benefits Guide 2026

Contributions are calculated on contract salary plus fixed allowances, subject to statutory caps. Foreign employees on work permits of 12 months or more join social and health insurance but not unemployment insurance.

• 12 working days of paid annual leave per year for standard conditions
• 14 days for minors, disabled employees and heavy or hazardous work
• 16 days for particularly heavy, hazardous or toxic work
• One extra day for every five years of service with the same employer
• Pro-rated for employees who work less than a full year; unused leave is normally paid out on termination

That is 11 paid public holidays in total. Foreign employees are additionally entitled to one traditional New Year day and one national day of their own country. When a holiday falls on a weekly rest day, employees take the following working day off.

• Paid by the social insurance fund at 75% of the contribution salary, not by the employer
• Up to 30 days per year with under 15 years of contributions, 40 days with 15–30 years, 60 days with 30 years or more
• Longer entitlements apply for heavy, hazardous or toxic occupations
• Up to 20 days per year to care for a sick child under 3 (15 days for children aged 3–7)
• A medical certificate is required and the employer files the claim with social insurance

• 6 months of paid maternity leave, with at least 2 months taken before the due date if desired
• One extra month for each additional child in a multiple birth
• Paid by social insurance at 100% of the average contribution salary of the previous 6 months
• A one-off allowance of two months of the statutory base salary per child
• Employees may return early after 4 months with medical clearance and employer agreement
• 30 additional days of recuperation leave may apply after returning to work

Leave must be taken within 30 days of the birth and is paid by social insurance.

A 13th month salary is not required by law but is standard market practice in Vietnam and is usually written into the employment contract or company policy. It is typically one month of base salary, pro-rated for employees with less than a full year of service, and paid before Tet. It is taxable income subject to PIT but not to insurance contributions.

Tet is the most important holiday of the year and the Tet bonus carries real cultural weight — for many employees it is the benchmark by which an employer is judged. It is often the same payment as the 13th month salary, though many companies pay both: a fixed 13th month plus a performance-based Tet bonus of anywhere between half and three months of salary. Announce the amount and payment date well ahead of the holiday; late or unclear Tet bonuses are a common cause of turnover in January and February.

• Private health insurance — the single most valued supplementary benefit, often extended to family members
• Meal allowance — commonly around VND 730,000 per month and PIT-exempt up to that limit
• Transport or fuel allowance, and parking for motorbikes
• Telephone and remote work allowances
• Annual health check-up, required at least once a year for all employees
• Training budgets, team trips and Tet gifts

A payroll provider administers statutory benefits, files insurance claims for sickness and maternity, and makes sure bonuses and allowances are taxed correctly — so your team in Vietnam is paid accurately and your company stays compliant.