Payroll & BenefitsNov 05, 2026 · 5 min read
13th Month Salary in Vietnam: Market Norm vs. Legal Requirement
The 13th month salary in Vietnam is a strong market norm, not a legal requirement. Here is what Article 104 of the Labour Code says, how bonuses are treated for social insurance and PIT in 2026, and how to write a bonus policy that avoids disputes.





