EOR Cost in Vietnam 2026: Service Fees, Statutory Costs and a Worked Example
Updated 1 November 2026. Figures apply from 1 July 2026 unless stated otherwise.
Quick answer: In 2026, employing one person in Vietnam through an Employer of Record (EOR) costs three things: the gross salary you agree with the employee, statutory employer contributions of about 23.5% of the insured salary, and the EOR service fee. HR4U's EOR service fee starts from USD 109 per employee per month (excluding VAT), depending on the role and team size. Statutory costs are passed through at cost, and there is no setup or offboarding fee.
What makes up the cost of an EOR in Vietnam?
An EOR quote in Vietnam should separate the costs set by law from the fee the provider charges. If a quote mixes them into one number, ask for the breakdown.
| Cost item | Who sets it | 2026 figure |
|---|---|---|
| Gross salary | You and the employee | Agreed in the offer. It cannot be below the regional minimum wage (Region I: VND 5,310,000 per month). |
| Employer statutory contributions | Vietnamese law | About 23.5% of the insured salary: social insurance 17.5%, health insurance 3%, unemployment insurance 1%, trade union fee 2%. |
| 13th-month salary | Market practice | Not required by law, but usually one month's salary paid before Tết. |
| EOR service fee | The EOR provider | HR4U: from USD 109 per employee per month, excluding VAT. |
| Refundable deposit | The EOR provider | HR4U: equal to one month's salary, refunded at the end of the service. |
Personal income tax (PIT) and the employee's own 10.5% insurance contributions are not extra costs for you. They are deducted from the employee's gross salary, and the EOR withholds and declares them.
How much are employer contributions in Vietnam in 2026?
The rates did not change in 2026, but the salary cap for social and health insurance rose on 1 July 2026, when the base salary went up from VND 2,340,000 to VND 2,530,000 under Decree 161/2026/ND-CP.
| Fund | Employer | Employee | Salary cap per month |
|---|---|---|---|
| Social insurance (pension, sickness and maternity, occupational accident) | 17.5% | 8% | VND 50,600,000 (20 × base salary) |
| Health insurance | 3% | 1.5% | VND 50,600,000 |
| Unemployment insurance | 1% | 1% | 20 × regional minimum wage (Region I: VND 106,200,000) |
| Trade union fee | 2% | – | Same base as social insurance |
| Total | 23.5% | 10.5% |
Before 1 July 2026 the social and health insurance cap was VND 46,800,000. Employers in high-risk sectors that receive approval can pay 0.3% instead of 0.5% for occupational accident insurance. For the full rules, see our guide to social insurance in Vietnam for employers.
Worked example: what does a VND 30 million employee cost?
An employee in Region I (for example Ho Chi Minh City) with a gross salary of VND 30,000,000 per month, no dependants, from November 2026.
| Item | Monthly amount (VND) |
|---|---|
| Gross salary | 30,000,000 |
| Social insurance, employer 17.5% | 5,250,000 |
| Health insurance, employer 3% | 900,000 |
| Unemployment insurance, employer 1% | 300,000 |
| Trade union fee 2% | 600,000 |
| 13th-month salary, accrued monthly (30,000,000 ÷ 12) | 2,500,000 |
| Employment cost before the EOR fee | 39,550,000 |
| HR4U EOR service fee | From USD 109, excluding VAT |
On the employee's side, 10.5% (VND 3,150,000) goes to insurance. After the personal deduction of VND 15,500,000, taxable income is VND 11,350,000 and PIT is VND 635,000. The employee takes home VND 26,215,000. See our guide to personal income tax in Vietnam in 2026.
Worked example: what changes for a senior hire on VND 80 million?
Above the cap, the effective contribution rate falls, because social insurance, health insurance and the trade union fee stop at VND 50,600,000.
| Item | Calculation | Monthly amount (VND) |
|---|---|---|
| Social insurance, employer | 17.5% × 50,600,000 | 8,855,000 |
| Health insurance, employer | 3% × 50,600,000 | 1,518,000 |
| Unemployment insurance, employer | 1% × 80,000,000 | 800,000 |
| Trade union fee | 2% × 50,600,000 | 1,012,000 |
| Total employer contributions | About 15.2% of gross | 12,185,000 |
The employee contributes VND 5,607,000, pays PIT of VND 8,278,600 and takes home VND 66,114,400.
What is included in HR4U's EOR service fee?
- HR4U JSC signs the labour contract and is the legal employer under Vietnamese law. You manage the work, approve leave and set pay.
- Monthly payroll in VND, with payslips for each employee.
- Registration and monthly filing for social, health and unemployment insurance.
- PIT withholding, declarations and year-end finalisation.
- Contract changes, and terminations handled by a lawful route, with documents and severance calculations.
- One monthly invoice in USD, converted at the rate shown on the invoice.
- No setup fee, no offboarding fee and no exit fee if you later move staff to your own entity.
Why do EOR prices in Vietnam vary so much?
Providers price in different ways. Some charge a percentage of salary, others a fee per employee. Many global platforms publish list prices of several hundred USD per employee per month, and some of them employ staff through a local partner rather than their own Vietnamese entity. When you compare quotes, ask:
- Whose Vietnamese entity signs the labour contract, and does it hold a labour outsourcing licence?
- Are statutory contributions passed through at cost, or marked up?
- Is there a setup, offboarding or currency conversion fee?
- Is the deposit refundable, and how much is it?
- Does the quote include the 13th-month salary and the trade union fee?
Is an EOR cheaper than setting up your own entity in Vietnam?
For a small team or a market test, an EOR usually costs less in the first year, because there is no company to register, staff, audit or close. Once the team grows and you plan to stay, your own entity can make sense. With HR4U you can transfer staff to your entity whenever you are ready. HR4U ends its contract lawfully, closes the social insurance record and hands over the labour history, so employees keep their seniority.
Legal basis
| Topic | Document | Effective |
|---|---|---|
| Employment relationship | Labour Code No. 45/2019/QH14 | 1 January 2021 |
| Social insurance | Law on Social Insurance No. 41/2024/QH15; Decree 158/2025/ND-CP | 1 July 2025 |
| Unemployment insurance | Law on Employment No. 74/2025/QH15; Decree 374/2025/ND-CP | 1 January 2026 |
| Regional minimum wage | Decree 293/2025/ND-CP | 1 January 2026 |
| Base salary (insurance cap) | Decree 161/2026/ND-CP | 1 July 2026 |
| Trade union fee | Law on Trade Union No. 50/2024/QH15 | 1 July 2025 |
| Personal income tax | Law on PIT No. 109/2025/QH15; Resolution 110/2025/UBTVQH15 | 2026 tax period |
| HR4U's licence | Labour outsourcing licence No. 24/2023/SBD under Decree 145/2020/ND-CP | Issued 18 September 2023 |
Frequently asked questions
How much does EOR cost in Vietnam with HR4U?
HR4U's EOR service fee starts from USD 109 per employee per month, depending on the role and team size. Statutory employer contributions (about 23.5% of salary for most salaries) are passed through at cost, with no setup or offboarding fee.
Is the 23.5% charged on the whole salary?
Not always. From 1 July 2026, social insurance, health insurance and the trade union fee are charged on salary up to VND 50,600,000 a month. Unemployment insurance is charged on salary up to 20 times the regional minimum wage, which is VND 106,200,000 in Region I.
Is personal income tax an extra cost for the employer?
No. Personal income tax is withheld from the employee's gross salary. As the legal employer, HR4U calculates, withholds and declares it.
Do we need to budget a 13th-month salary?
Vietnamese law does not require it, but almost all Vietnamese employees expect it. HR4U recommends budgeting one month's salary, paid before Tết.
In which currency are we invoiced?
HR4U issues one monthly invoice in USD. Vietnamese nationals must be paid in VND, so HR4U converts at the rate shown on the invoice.
Who is the legal employer, and who manages the employee?
HR4U JSC signs the employment contract and is the legal employer under Vietnamese law. The client defines the role, manages performance, approves leave and sets compensation.
Get a cost breakdown for your role
Send HR4U the role and the gross salary, and we will reply with a full monthly cost breakdown. Email [email protected], call +84 962 160 327, or try the EOR cost calculator. Learn more about HR4U's Employer of Record service in Vietnam.
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