On 2 November 2026, the Government issued Decree No. 399/2026/ND-CP on regional minimum wages, effective from 1 January 2027 and replacing Decree No. 293/2025/ND-CP. The key points for enterprises are as follows:
Regional minimum wages from 1 January 2027:
- Region I: VND 5,700,000/month – VND 27,400/hour
- Region II: VND 5,080,000/month – VND 24,400/hour
- Region III: VND 4,450,000/month – VND 21,400/hour
- Region IV: VND 4,040,000/month – VND 19,400/hour
Employers apply the minimum wage of the area where they operate, as listed in the Appendix to the Decree. Branches in other areas apply the minimum wage of their own area.
Employers must review labor contracts and pay policies and adjust them accordingly.
The salary used for SI, HI and UI contributions must not be lower than the new regional minimum wage. The maximum salary subject to UI contributions increases to VND 114,000,000 per month, which is 20 times the Region I minimum wage.
Original document:
- 📄 Download Decree No. 399/2026/ND-CP: here
