HR & PAYROLLFeb 20256 min read
Payroll for foreign staff: social insurance and PIT essentials
Foreign employees bring extra payroll complexity — residency, tax rates and insurance. A clear primer for HR and finance.
Trần Hoàng
Head of Tax
Paying foreign staff correctly in Vietnam requires care across three areas: residency, PIT and insurance.
Residency determines rate
Tax residents and non-residents are taxed differently. Establish status early in the year.
Insurance obligations
Compulsory social insurance now extends to many foreign employees — check whether yours are in scope.
Our payroll service handles all of this, so foreign hires are paid right from month one.
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Book a free 30-minute consultation with a Clarity specialist.
About the author
Trần Hoàng
Head of Tax
Specialist in corporate tax, transfer pricing and tax-authority representation, with 15+ years advising Vietnamese and FDI businesses.
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