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ESG Progress Tracker Survey Report 2025

PwC’s 29th Global CEO Survey—Asia Pacific

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Framework for Electronic Labour Contracts and New Capped Salary for Calculation of Statutory Insurance Contributions

May 2026

Vietnam’s new framework for e-labour contracts is taking shape under Decree No. 337/2025/ND-CP and its implementing guidance, Circular No. 08/2026/TT-BNV released earlier this month.

On 15 May, the Government also issued Decree No. 161/2026/ND-CP, introducing an increase to the statutory basic salary, effective from 1 July 2026.

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Contact us

Richard J. Irwin

Partner, Tax and Legal Services, PwC Vietnam

Tel: +84 28 3823 0796

Email

Phan Thi Thuy Duong

Partner, PwC Legal Vietnam

Tel: +84 28 3823 0796, Ext.1508

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