Posts by Tang My Ngan

Officially taking effect from July 01, 2026, Circular 08 sets out specific guidelines for electronic labor contracts (e-labor contract) - a method of contract execution that offers significant benefits to both employers and employees, such as greater flexibility regarding time and location; efficiency in terms of time, costs, and human resources; and enhanced information security.

With an aim to ensure consistency and coherence within the system of documents guiding the Law on Social Insurance 41/2024/QH15, on October 16, 2025, the government promulgated Decree 274/2025/ND-CP providing detailed regulations on late payment and evasion of compulsory social insurance, unemployment insurance contribution, as well as complaints and denunciations about social insurance. This Decree took effect on November 30, 2025, specifying and guiding the implementation of the Law on Social Insurance 2024.

On August 7, 2025, the Government promulgated Decree 219/2025/ND-CP regulating the management of foreign employees working in Viet Nam. This Decree officially takes effect from the date of signing for promulgation, replacing Decree 152/2020/ND-CP amended and supplemented by Decree 70/2023/ND-CP.

Within the scope of the Law on Investment 2020 amended in 2024, Article 36a has been updated to stipulate the groups of investment projects that are eligible for registering under special procedure upon satisfaction of specific conditions. Accordingly, from January 15, 2025, investors implementing projects regulated by the new procedure will be entitled to more preferential policies as many licenses and administrative procedures related to investment policy approval, environment, construction planning, fire prevention and fighting, and a number of other procedures under law are eliminated. In order to provide specific guidance on the implementation of the above regulations, Decree 19/2025/ND-CP detailing the Law on Investment regarding special investment procedures was issued and effective from February 10, 2025.

After 8 years from promulgation of the Law on Real Estate Business 66/2014/QH13 (Law on Real Estate Business 2014), the implementation of this law still has many shortcomings, causing difficulties and hindering business activities, transactions in the real estate market. Realizing the urgency in completing the provisions of the Law on Real Estate Business 2014, in order to remove obstacles, difficulties from the remaining shortcomings, on November 28, 2023, the National Assembly promulgated the Law on Real Estate Business 29/2023/QH15 (Law on Real Estate Business 2023), effective from August 1, 2024.

On December 28, 2023, the Government issued Decree 94/2023/ND-CP on value-added tax (VAT) reduction policy under Resolution 110/2023/QH15 dated November 29, 2023 of the National Assembly (Decree 94). Decree 94 takes effect from January 1, 2024 to the end of June 30, 2024.

On May 4, 2023, the Government issued Decree 20/2023/ND-CP amending and supplementing some articles of Decree 114/2021/ND-CP on management and use of ODA and concessional loans from foreign donors. Decree 20, taking effect from March 01, 2022, specifies many notable new points in defining the order, procedure and the subjects authorized to decide investment policy of programs, projects using ODA and concessional loans.

On January 3, 2023, the Ministry of Labour, War Invalids and Social Affairs issued Circular No. 01/2023/TT-BLDTBXH prescribing the rate for adjusting the monthly salary and income for which social insurance premiums are paid, replacing Circular No. 36/2021/TT-BLDTBXH. Circular 01 takes effect from February 20, 2023, but it applies to the relevant subjects of application from January 1, 2023.