Consultation on Trade Union Fees
Question: Is a company required to establish a trade union? If the company does not establish a trade union, is it still required to pay trade union fees? Answer: Pursuant to Article 6 of the Law on Trade Union 2012, which provides as follows: “Article 6. Principles of organization and activities of trade unions 1. […]
Consultation on the Contribution Level to the Disaster Prevention and Control Fund
Question: I would like to ask: what is the annual contribution amount to the Disaster Prevention and Control Fund for employees? If the contribution is not made, what is the applicable penalty? Answer: According to Clause 3 Article 12 of Decree No. 78/2021/NĐ-CP (amended and supplemented by Decree No. 63/2025/NĐ-CP), Vietnamese employees from full 18 […]
Consultation on Periodic Health Check-ups for Employees
Question: I would like to know whether enterprises are required to provide periodic health check-ups for their employees. Answer: Pursuant to Article 21 of the Law on Occupational Safety and Hygiene 2015 regarding health check-ups and occupational disease treatment for employees, specifically as follows: “1. Annually, employers must organize health check-ups for employees at least […]
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: […]