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On June 30, 2026, the Government issued Decree 253/2026/ND-CP guiding the Law on Personal Income Tax 2025 (Decree 253). Decree 253 took effect on the same date as the Law on Personal Income Tax 2025, July 01, 2026, and replaced Decree 65/2013/ND-CP (Decree 65). This article shall introduce and analyze several noteworthy new provisions of Decree 253 that may affect individuals and organizations in terms of labor.
On June 11, 2025, the Government issued Decree 129/2025/ND-CP regulating the delimitation of the competence of local governments at 02 levels in the field of state management of the Ministry of Home Affairs. Decree 129 takes effect from July 1, 2025 and stipulates changes in the authority to settle a number of administrative procedures in the field of labor and employment
On June 30, 2024, the Government promulgated Decree 74/2024/ND-CP prescribing statutory minimum wages paid to employees working under labor contracts, thereby changing the regulations on the hourly and monthly statutory minimum wages, at the same time, readjusted some areas applying the minimum wage according to Regions I, II, III, IV Upon its effectiveness, Decree 74/2024/ND-CP will replace the previous Decree 38/2022/ND-CP prescribing statutory minimum wages paid to employees working under labor contracts.
The Law on Employment 2013 is the first law that fully and comprehensively regulates the employment relationships and labor market in Viet Nam. However, after over nine years of implementation, the Law on Employment 2013 has shown several inadequacies that are no longer suitable for the current practice and socio-economic context. Therefore, the Ministry of Labour – Invalids and Social Affairs is developing a Draft of Law on Employment (amended) (Draft Law) to implement new orientation and policies of the Party, ensure the synchronization, consistency, and suitability of the legal system and international commitments that Viet Nam participates in. This article introduces some outstanding new points of the Draft Law, focusing on the regulations related to unemployment insurance (regarding subjects of unemployment insurance engagement and payable unemployment insurance rates) and labor registration.
On March 23, 2022, the Standing Committee of the National Assembly approved Resolution 17/2022/UBTVQH15 on employees’ annual and monthly overtime hours in the context of Covid-19 pandemic prevention and control and socio-economic recovery and development. The Resolution takes effect from April 1, 2022. Highlights of the Resolution on increasing overtime hours of employees are presented in this article.
Decree 12/2022/ND-CP on regulations of administrative penalties for violations in labor, social insurance, and sending Vietnamese workers to work abroad under contracts (Decree 12). Decree 12 replaces Decree 28/2020/ND-CP. Some notable contents related to new regulations on sanctioning administrative violations in labor and salary are analyzed in the article.
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