Consultation on the 13th-Month Salary
Question: My company does not have a mechanism for receiving the 13th-month salary. Is the 13th-month salary mandatory under the law? Answer: Currently, the 2019 Labor Code and related legal documents do not define the 13th-month salary. However, the 13th-month salary is widely used in practice. The 13th-month salary is considered a bonus that employees […]
DECISION ON DISMISSAL WHILE THE EMPLOYEE IS ON MEDICAL TREATMENT WITHOUT HOLDING A DISCIPLINARY MEETING
Ms. T is my sister, who has been working at a cosmetics company as a Sales Executive since May 2024. From May 2025 onwards, due to health issues requiring treatment, Ms. T submitted an application for extended leave, lasting approximately two (02) consecutive weeks. However, the Company refused to approve it, claiming that the extended […]
OBLIGATION OF ENTERPRISES TO PAY TRADE UNION DUES
Question: I intend to establish a company engaging in the business of freight transport. Please advise whether an enterprise that employs workers in Vietnam is required to pay trade union dues. If so, on what basis are such trade union dues calculated, from what point in time do they arise, and what legal consequences may occur […]
Consultation on Contractor Tax
Question: Our enterprise signs a brokerage contract with a foreign organization for export purposes. Are we required to declare contractor tax? What are the deadlines for submitting contractor tax declarations, and what penalties apply for late submission? Answer: Contractor tax is a type of tax applied to foreign organizations or individuals when doing business or […]
Consultation on Sectors, Industries, and Market Access Conditions for Foreign Investors
Question: Our enterprise is a foreign-invested enterprise. I would like to ask how sectors, industries, and market access conditions for foreign investors are regulated. Answer: Pursuant to Article 9 of the 2020 Investment Law, the regulations on sectors, industries, and market access conditions for foreign investors are as follows: 1. Foreign investors are generally subject […]
Consultation on Beneficial Owner Declaration
Question: I understand that from July 1, 2025, enterprises will be required to declare their beneficial owners. I would like to ask how the declaration of beneficial owner information of an enterprise is carried out. Answer: […]
Consultation on Establishing a Social Enterprise
Question: I want to establish a social enterprise. What criteria do I need to meet? Answer: According to Article 10 of the 2020 Enterprise Law, a social enterprise is an enterprise established with the aim of addressing social and environmental issues for the benefit of the community, while still conducting business operations like a regular […]
REGULATIONS ON DECLARATION OF BENEFICIAL OWNERS ACCORDING TO DECREE
1. Criteria for determining the beneficial owner of an enterprise - The individual directly or indirectly owns at least 25% of the charter capital or 25% of the total voting shares of the enterprise. Indirect ownership is understood as the situation where an individual holds such proportion through another organization, meaning that the individual does […]
THE LEGALITY OF PREMATURELY TERMINATING A LABOR CONTRACT DUE TO “LACK OF NEED”
My husband is a sales employee at Company B. He signed two (02) fixed-term labor contracts, each for a 02-year term, commencing on 01 March 2020. The second contract expired on 29 February 2024. However, he continued to work normally after that date without signing a new contract. On 10 October 2025, the company suddenly […]