Here are Vietnam’s statutory updates for 2025.
Effective July 2025
Vietnam Reassigns Oversight of Foreign Workers to Ministry of Home Affairs
Vietnam’s government has transferred responsibility for overseeing foreign workers from the Ministry of Labour, Invalids and Social Affairs to the Ministry of Home Affairs.
Key Details:
- The Ministry of Home Affairs will now manage all matters related to foreign national employment.
- From 1 July 2025, provincial People’s Committees will issue work permits, approve job positions, and grant or deny expert exemptions
- The reform aims to speed up approvals, reduce bureaucracy, and decentralize administrative responsibilities.
- Further implementation details are expected from the Ministry of Home Affairs in due course.
Source: Fragomen
Vietnam to Require E-ID for All Administrative Procedures
Vietnam mandated the use of electronic identification (e‑ID) accounts on the VNeID platform (Levels 1 and 2) for both individuals and organisations to access all online and offline administrative services.
Key Details:
- Applies to both Vietnamese nationals and eligible foreigners (those holding valid temporary or permanent residence cards).
- Deadline: All legacy accounts via the National Public Service Portal will expire on 30 June 2025, after which only VNeID-based e‑ID accounts will be accepted
- The requirement covers all administrative transactions across government services.
- Individuals must register for a VNeID e-ID account (Level 1 via app or Level 2 via in-person biometric verification) to remain compliant.
Source: Fragomen
Vietnam Replaces Personal Tax Codes with Citizen ID Numbers
Vietnam’s Ministry of Finance has announced a major update to personal income tax (PIT) administration under Circular 86/2024/TT-BTC. This change is designed to simplify compliance and improve data accuracy for both individuals and businesses.
Key Details:
- From 1 July 2025, 12-digit citizen ID numbers will replace personal tax codes for Vietnamese citizens.
- The update applies to individuals with taxable income, dependents under the PIT Law, and entities with obligations to the state budget.
- Tax authorities will integrate tax data with the National Population Database to streamline processes and eliminate duplicate records.
- The reform aims to reduce administrative steps and enhance compliance for employers and employees.
Source: ASL Law
Vietnam Implements Mandatory Semi‑Annual Report on Foreign Nationals
Employers sponsoring foreign employees in Vietnam must comply with the following new reporting requirement under directives from the Department of Home Affairs.
Key Details:
- Deadline: First semi‑annual report due 5 July 2025
- Coverage Period: Foreign nationals working in Vietnam from 15 December 2024 to 14 June 2025
- Document Submission: A signed and sealed report must be submitted to the local Department of Home Affairs.
- Exemptions: Foreign nationals with pending work permit applications do not need to be included.
- Non-compliance: Late filings may result in fines and delays in future work permit or labour demand applications.
Source: Fragomen
Vietnam to Require Social Insurance Contributions from Probation Period
Under the revised Social Insurance Law 2024, employees on probation contracts will be subject to compulsory social insurance (SI) contributions if the contract involves paid work, salary, and employer supervision.
Key Details:
- Applies to contracts of one month or longer, including probation contracts with employment-like terms
- Employers are advised to begin SI contributions from the start of the probation period to ensure compliance
- Non-compliance may lead to arrears or penalties by the Social Insurance Agency
Source: APFL & Partners
Vietnam to Issue Digital ID Accounts to Foreign Nationals
Vietnam will begin issuing digital identification (VNeID) accounts to foreign nationals residing in the country, as part of its initiative to build a secure, people-centered digital ecosystem.
Key Details:
- VNeID accounts will be available to foreigners starting 1 July 2025.
- The digital ID system aims to enhance access to public services and streamline administrative procedures.
- The VNeID platform prioritises legal frameworks, data integrity, cybersecurity, digital infrastructure, and human resources.
- Integration with 12 major banks allows for ID verification through VNeID, with user consent required for data sharing.
Source: Tuoi Tre News
Effective March 2025
Vietnam Transfers Foreign Worker Management to Ministry of Home Affairs
Vietnam has restructured its government agencies, shifting foreign labor management responsibilities from the Ministry of Labor, Invalids, and Social Affairs (MOLISA) to the Ministry of Home Affairs (MHA) under Decree No. 25/2025/NĐ-CP.
Key Details:
- MHA now oversees legal regulations on employment and foreign worker management.
- Labor market data and employment service regulations will also fall under MHA.
- Additional transition details at the provincial level are expected in the coming months.
This change is part of Vietnam’s broader administrative reforms to streamline government functions.
Source: BAL
