Question After a company is merged or consolidated with another company, do the existing employment contracts remain valid, or must the successor company sign new employment contracts with its employees? Answer Under the Vietnamese Labor Code 2019, a merger or consolidation of enterprises does not automatically terminate existing employment contracts. The successor employer is responsible […]

Question: Is an employer required to withhold 10% personal income tax (PIT) when paying salary to an employee after the employment contract has been terminated? Answer Under Clause 2, Article 50 of Decree No. 253/2026/ND-CP, where an employer pays salary, wages, or other income to an employee after the employment contract has been terminated, the […]

Question What procedures must an employer follow when terminating employment contracts due to organizational restructuring, technological changes, or economic reasons? Answer Under Article 42 of the Labor Code 2019, an employer may terminate employment contracts in cases of organizational restructuring, technological changes, or economic reasons. However, such termination is only lawful if the employer fully […]

Question What is the special investment procedure under the Law on Investment 2025? Is a project implemented under this procedure automatically entitled to special investment incentives? Answer   The Law on Investment 2025 introduces the special investment procedure under Article 28 to simplify the process of implementing investment projects. However, many investors confuse the special […]

Question: Is an employer required to withhold 10% personal income tax (PIT) when paying salary to an employee after the employment contract has been terminated?     Answer: Under Clause 2, Article 50 of Decree No. 253/2026/ND-CP, where an employer pays salary, wages, or other income to an employee after the employment contract has been […]