Question: Our company has 22 employees. May I ask whether our company is required to register internal labor regulations? Answer: Pursuant to Clause 1, Article 119 of the Labor Code 2019, it is stipulated as follows: Registration of internal labor regulations Employers employing 10 or more employees are required to register their internal labor regulations […]

Question: I would like to ask whether overtime wages are exempt from personal income tax. Answer: Pursuant to Clause 8, Article 4 of the Law on Personal Income Tax 2025, which specifically stipulates incomes exempt from personal income tax, the provisions are as follows: Tax-exempt income 1.Income from the transfer, inheritance, or receipt of gifts […]

Question: My company has not submitted reports on changes in labor usage. What penalties could the company face? Answer: According to Clause 2, Article 8 of Decree No. 12/2022/ND-CP regarding violations in recruitment and labor management: “1. A fine ranging from VND 1,000,000 to VND 3,000,000 shall be imposed on an employer for any of […]

Question: My company hires external individuals to try on our clothes products. The payment method and calculation are as follows: For external models: VND 1,000,000 / 4 hours (including personal income tax and travel expenses). For daily fitting models (including internal and external models): VND 220,000 per item (including personal income tax). The company records […]

Question: I would like to receive foreign interns from an overseas university to work at my company for a period of 2 months. Do I need to carry out any procedures? Answer: According to Clause 7, Article 7 of Decree No. 219/2025/ND-CP: Foreign students, trainees, or interns who are studying at educational institutions in Vietnam […]