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2. With respect to other regimes and benefits specified separately in the labor contract in accordance with Clause 5, Article 3 of Circular No. 10/2020/TT-BLDTBXH dated November 12, 2020 of the Minister of Labor, Invalids and Social Affairs (now the Ministry of Home Affairs)¹, these are not considered as salary used as the basis for calculating compulsory social insurance contributions under clause 1 above.

With the aim of facilitating agencies, organizations, and enterprises in recruiting foreign workers with high professional qualifications and experience, thereby contributing to promoting investment cooperation as well as the development of science, technology, and innovation, on August 7, 2025, the Government issued Decree No. 219/2025/NĐ-CP (“Decree 219”) on foreign workers working in Vietnam.

On August 18, 2025, the Ho Chi Minh City Department of Home Affairs issued Official Letter No. 2677/SNV-VLATLD to provide information and guidance on organizing overtime work from over 200 hours to 300 hours per year, specifically as follows:

In case the Company incurs expenses for mid-shift meals for employees working at the Company, and such allowances are clearly stipulated in terms of eligibility conditions and benefit levels in the labor contract, collective labor agreement, or the Company’s internal regulations or policies, the determination of taxable income for PIT purposes for such allowances (effective from June 15, 2025) shall be as follows:

In cases where the tax authority directly determines the imposed import duty, if all conditions under Article 9 of the Law on Corporate Income Tax No. 14/2008/QH12 dated June 3, 2008 of the National Assembly (as amended and supplemented under Law No. 32/2013/QH13 and Law No. 71/2014/QH13) are met, the business establishment may include such amounts in deductible expenses when calculating corporate income tax.

The taxpayer is only required to register and submit proof documents for each dependent once during the entire period they are eligible for family circumstance-based deductions. However, when changing workplace, since income-paying organizations do not have an information-sharing connection, the new employer will have no basis to apply the dependent deduction for the taxpayer. Therefore, the taxpayer must re-register their dependents to be eligible for the deduction immediately in the tax declaration period within the year at the new workplace.

Pursuant to current regulations, in order to unify the management of participant data through the use of Personal Identification Numbers (PIN) and Citizen Identification Numbers (CID), ensuring integration and synchronization of databases (DB) among agencies for administrative management purposes, and to facilitate individuals and enterprises in resolving administrative procedures, Vietnam Social Security guides provincial Social Security offices to use PIN/CID in replacement of SSN and unit management codes for participants of social insurance (SI) and health insurance (HI) as follows:

In case the Company incurs expenses for mid-shift meals for employees working at the Company, and such allowances are clearly stipulated in terms of eligibility conditions and benefit levels in the labor contract, collective labor agreement, or the Company’s internal regulations or policies, the determination of taxable income for PIT purposes for such allowances (effective from June 15, 2025) shall be as follows: