How to Choose a Trusted EOR in Vietnam: 10 Checks Before You Sign

Updated 2 November 2026.

Quick answer: A trusted EOR in Vietnam is a provider that is a real Vietnamese legal entity, operates under the correct labour framework, pays social insurance and personal income tax in full, and shows you every cost line on the invoice. Before you sign, run the 10 checks below. They take about an hour and tell you more than any EOR ranking can.

Why an EOR ranking is not enough

When you search for an Employer of Record in Vietnam, you will find many "top EOR" lists and EOR ranking pages. They can help you build a shortlist. They rarely tell you who will actually employ your staff in Vietnam, which licence that company holds, or how it calculates contributions.

Under an EOR arrangement, the provider becomes the legal employer. It signs the labour contract, runs payroll, pays social insurance and withholds tax. If it gets these wrong, your team bears the consequences and your business faces the reputational risk. Penalties are also rising: Decree 283/2026/ND-CP on administrative penalties in labour and social insurance took effect on 10 September 2026, and fines for organisations are twice those for individuals.

So treat any ranking as a starting point. Then verify. If you are new to the model, read our guide to Employer of Record in Vietnam first.

What are the 10 checks for a trusted EOR in Vietnam?

Checks 1–3: Is the EOR legally able to employ in Vietnam?

1. A real Vietnamese legal entity. The employer on the labour contract must be a company registered in Vietnam. Ask for the full legal name and enterprise code, then look it up on the National Business Registration Portal. Some global platforms do not have their own entity and pass your staff to a local partner. That can work, but you need to know who the partner is and check it too.

2. The right legal framework. Vietnam has no separate "EOR licence". Many providers operate under the labour outsourcing rules in Labour Code 45/2019/QH14 (Articles 52–58) and Decree 145/2020/ND-CP, which require a VND 2 billion deposit at a bank. The procedure changed on 1 July 2026: under Government Resolution 66.18/2026/NQ-CP (in force until 28 February 2027), licences are no longer issued, extended, reissued or revoked. New providers must keep the deposit and notify the provincial Department of Home Affairs before they start. A licence still valid after 1 July 2026 continues to apply. So ask for either the licence or the operating notification, plus proof of the deposit. Also ask how the provider handles the limits in Decree 145/2020, such as the list of 20 permitted jobs and the 12-month cap per assignment. Our article on labour outsourcing in Vietnam explains the model.

3. Proper labour contracts. Your staff should sign a written labour contract under the Labour Code: indefinite-term, or fixed-term up to 36 months. Ask for a sample. A "consultancy" or "service" agreement used for a full-time role is a misclassification risk, not an EOR.

Checks 4–6: Does the EOR pay people correctly and price honestly?

4. Full statutory contributions. A trusted EOR in VN pays social insurance (SI), health insurance (HI) and unemployment insurance (UI) on the employee's real contract salary, up to the legal caps. The SI/HI cap is 20 times the base salary. The base salary has been VND 2,530,000 since 1 July 2026 (Decree 161/2026/ND-CP), so the cap is now VND 50,600,000 per month. Foreign employees are not covered by UI. Here is what correct contributions look like for a Vietnamese employee earning VND 30,000,000 a month:

If a quote looks cheaper because contributions are calculated on the regional minimum wage instead of the real salary, walk away. See our social insurance guide for employers for the full rules.

5. Personal income tax done right. Vietnam's new PIT Law 109/2025/QH15 applies five brackets (5% to 35%) to the whole 2026 tax year, with a personal deduction of VND 15,500,000 and a dependant deduction of VND 6,200,000 per month. Ask how the EOR updated its payroll for these changes and who prepares the annual PIT finalisation. Non-resident foreign employees pay a flat 20%. Our PIT 2026 article has the details.

6. Transparent pricing. Ask for a sample invoice. A clear invoice separates three things: gross salary, statutory costs (passed through at cost), and the EOR service fee. Then ask about setup fees, exit fees, deposits and currency conversion. You can estimate a full monthly cost with the EOR cost calculator.

Checks 7–8: Can the EOR handle foreign staff and personal data?

7. Work permits for foreign employees. If you plan to hire a foreigner in Vietnam, the EOR must sponsor the work permit under Decree 219/2025/ND-CP. A work permit is valid for up to two years and can be extended once. Ask who prepares the documents, what the realistic timeline is, and what happens if the permit is refused. Never let anyone start work on a tourist visa.

8. Personal data protection. Payroll data includes ID numbers, bank details and health records. Since 1 January 2026, Personal Data Protection Law 91/2025/QH15 and Decree 356/2025/ND-CP govern how this data is handled. Check that your EOR contract covers data processing, access rights, storage and breach notification.

Checks 9–10: Who controls the work, and how do you leave?

9. Control, IP and termination. In a good EOR set-up, the provider is the legal employer, while you manage daily work, approve leave and set pay. Read the contract for intellectual property assignment and confidentiality clauses. Also ask how terminations are handled. Vietnam only allows termination on grounds set out in the Labour Code, so an EOR that promises to end contracts "at any time" is exposing you to disputes.

10. A clear exit path. Many companies use an EOR until they open their own entity. Ask whether staff can transfer to your entity, whether their seniority is kept, and whether there is a transfer or exit fee. Also confirm when any deposit is refunded.

Legal basis

Frequently asked questions

How do I know if an EOR in Vietnam is trustworthy?

Check that it is a registered Vietnamese company, that it holds a labour outsourcing licence or has filed the operating notification with a bank deposit, that it pays SI, HI and UI on the real salary, and that its invoice separates salary, statutory costs and the service fee.

Is there an official EOR ranking in Vietnam?

No. Vietnam has no official EOR ranking or separate EOR licence, so online rankings are marketing or editorial lists. Use them for a shortlist only, then verify each provider with the 10 checks in this article.

Does an EOR in Vietnam still need a labour outsourcing licence after 1 July 2026?

Under Resolution 66.18/2026/NQ-CP, new licences are no longer issued from 1 July 2026 to 28 February 2027; providers must keep the deposit and notify the Department of Home Affairs, while licences still valid after 1 July 2026 continue to apply.

Can an EOR in VN hire foreign employees?

Yes, if it sponsors the work permit under Decree 219/2025/ND-CP; the permit lasts up to two years and can be extended once, and foreign employees pay SI and HI but are not covered by unemployment insurance.

What hidden costs should I ask a trusted EOR in Vietnam about?

Ask about setup fees, exit or transfer fees, deposits, currency conversion margins and whether statutory costs are passed through at cost or marked up.

How HR4U can help

HR4U JSC (CÔNG TY CỔ PHẦN CUNG ỨNG NHÂN LỰC HR4U, enterprise code 3703140197) holds labour outsourcing licence No. 24/2023/SBD, issued on 18 September 2023 under Decree 145/2020/ND-CP. We provide EOR services in Vietnam and we serve 100+ business clients with 2,000+ workers from offices in Ho Chi Minh City and Tây Ninh.

Our EOR price starts from USD 109 per employee per month (excluding VAT), depending on role and team size. Statutory costs are passed through at cost. There is no setup, offboarding or exit fee, and the deposit of one month's salary is refundable. You receive one monthly invoice in USD, and your Vietnamese staff are paid in VND. You manage the work; we handle the employment. Staff can transfer to your own entity at any time, with seniority kept.

We are happy to answer all 10 checks in writing. Email [email protected], call +84 962 160 327, or contact us here.