Vietnam minimum wage 2026 (Decree 293/2025)
| Region | VND / month | ≈ USD / month |
|---|---|---|
| Region I | 5,310,000 ₫ | $202 |
| Region II | 4,730,000 ₫ | $180 |
| Region III | 4,140,000 ₫ | $158 |
| Region IV | 3,700,000 ₫ | $141 |
Urban Hanoi, Ho Chi Minh City and Hai Phong are Region I; most provincial industrial hubs (Bac Ninh, Da Nang, Can Tho…) fall under Region II. Always verify your exact commune in the annex of Decree 293/2025/NĐ-CP.
What exactly does the employer pay on top?
On top of gross salary, a Vietnamese employer contributes 17.5% social insurance (incl. occupational accident fund), 3% health insurance, 1% unemployment insurance and 2% trade union fund — 23.5% in total. Two caps apply: social/health contributions are capped at a base of 50,600,000 ₫ (20 × reference level, from 1 Jul 2026), and unemployment insurance at 20 × the regional minimum wage. The union fund is often forgotten in budgets — it applies whether or not your staff join the union.
13th-month salary
A 13th-month salary is not legally mandatory but is a near-universal market practice, usually paid before Tet (Lunar New Year). It is subject to personal income tax but exempt from social insurance contributions — which is why the annual figure above adds one plain gross salary, not one full monthly cost.
Probation & other budget notes
- Probation pay must be at least 85% of the agreed salary (Labor Code 2019, Art. 26).
- Personal income tax uses a new 5-bracket schedule from 2026 (5% – 35%), with a personal deduction of 15,500,000 ₫/month.
- Foreign employees are exempt from unemployment insurance; their social insurance treatment differs from local staff.
- Separate from the employer's 2% union fund: union members pay personal dues of 0.5% of their insurance salary (cut from 1% since Jul 2025, cap 253,000 ₫) — deducted from wages. Many payrolls still deduct the outdated 1%; worth auditing.
- Employees with registered dependents (6,200,000 ₫/month each) take home more — the net shown here assumes none.