The network covers Vietnam within the South-East Asia region. Payslips there are drawn up in VND, and dealings with a local firm are conducted in Vietnamese.
The business centres where the network is looking for a correspondent as a priority are Hô Chi Minh-Ville, Hanoï, Da Nang, Haiphong.
The country lies outside the European Union and outside the European Economic Area: the A1 certificate has no standing there. Whether the employee remains in the scheme of origin then depends on the bilateral social security agreement, if any, concluded with the sending country; where no such agreement exists, dual affiliation must be expected and budgeted into the assignment.
The answer to this question changes everything: it determines to whom you may entrust your payslips locally, and what you must ask for before signing. It has been verified country by country with the local authorities.
In Vietnam, running payroll on behalf of third parties is a regulated activity. It is carried on under the title of Kế toán viên hành nghề / Doanh nghiệp kinh doanh dịch vụ kế toán, and a registration in force must be produced to you before any engagement.
La tenue de comptabilité et de paie pour le compte de tiers est une activité conditionnée : la société doit détenir le Giấy chứng nhận đủ điều kiện kinh doanh dịch vụ kế toán délivré par le ministère des Finances, employer au moins deux comptables titulaires du Chứng chỉ kế toán viên (ou du certificat d'auditeur) et souscrire une RC professionnelle.
Vietnam is a third country for Europe, with no automatic mechanism for remaining in the French scheme. A bilateral agreement exists, and its reach should be checked for each individual situation before departure. The dong is the currency of pay, and official documents are drawn up in Vietnamese: contracts, payslips and filings all run through that language, English remaining a working convenience with no administrative standing.
Two administrative networks share responsibility for payroll. The tax administration, under the Ministry of Finance, handles the tax code and withholding on employment income. Bảo hiểm xã hội Việt Nam (BHXH, Vietnam Social Security) handles social insurance, health insurance and unemployment insurance, through provincial or district agencies competent for the place of establishment.
Vietnam belongs to the small group of countries where providing accounting and payroll services to third parties is conditional. The provider company must hold an eligibility certificate issued by the Ministry of Finance, employ certified accountants and carry professional indemnity insurance.
A written employment contract is mandatory in Vietnam, in Vietnamese, and the labour code tightly frames the permitted contract types, their duration and their renewal. An irregular succession of fixed-term contracts converts the employee onto an indefinite contract: this reclassification is common and expensive.
The administrative chain grows longer for a foreign employee: a work permit or an exemption depending on circumstances, then a temporary residence card, each with its own conditions and timetable. That sequence dictates the start date far more than the salary negotiation does.
Legal existence on the ground precedes everything else. The enterprise registration certificate opens the activity, but a foreign-invested company needs an investment registration certificate beforehand: these are two separate instruments, and one does not stand in for the other. Registration with the provincial social security agency then precedes any filing.
Employment income tax is withheld by the employer, with periodic returns and an annual reconciliation. Social contributions follow a monthly cycle with BHXH, with a difference in treatment between local and foreign employees that should be clarified in advance rather than assumed.
Review, finally, the permitted grounds for termination, the internal consultation procedure and the sums due, in particular the statutory severance allowance.
The network asks 8 documents of any firm wishing to represent it in Vietnam. The table gives, for each of them, the exact wording in use locally, the body that issues it and the period during which it remains admissible. These are the terms to use in an application to the local administration.
Of these 8 documents, 8 are required of every applicant and 3 have a limited period of validity, the shortest being 3 months.
| Local wording | Issuing body | Validity | Source |
|---|---|---|---|
| Giấy chứng nhận đăng ký doanh nghiệpEnterprise Registration Certificate (ERC) Pièce fondatrice. Joindre en complément un extrait récent (moins de 3 mois) du portail national, car l'ERC lui-même ne porte pas de date de validité. Les sociétés à capitaux étrangers détiennent en plus un Giấy chứng nhận đăng ký đầu tư (IRC). | Phòng Đăng ký kinh doanh — Sở Tài chính (ex-Sở Kế hoạch và Đầu tư) / Cổng thông tin quốc gia về đăng ký doanh nghiệp | No expiry Required | Official website |
| Mã số thuế (MST)Tax code Au Vietnam le mã số thuế est identique au numéro d'entreprise porté sur l'ERC : une seule pièce suffit, vérifiable en ligne sur le portail de consultation des contribuables. | Cục Thuế / Chi cục Thuế — Tổng cục Thuế (Bộ Tài chính) | No expiry Required | Official website |
| Văn bản xác nhận việc thực hiện nghĩa vụ thuếConfirmation of fulfilment of tax obligations Délivrée sur demande écrite par l'administration fiscale de rattachement, sur le fondement de la loi sur l'administration fiscale n° 38/2019/QH14. Il n'existe pas de formulaire national unique : la forme varie d'un Cục Thuế à l'autre. | Cơ quan thuế quản lý trực tiếp (Cục Thuế ou Chi cục Thuế de rattachement) | 3 months Required | Official website |
| Thông báo kết quả đóng BHXH, BHYT, BHTN (mẫu C12-TS) / Giấy xác nhận tham gia BHXHSocial insurance contribution status confirmation Le formulaire C12-TS est l'avis mensuel de situation des cotisations (retraite BHXH, santé BHYT, chômage BHTN) : il fait office de preuve de non-arriéré. Une attestation ad hoc peut aussi être demandée à l'agence BHXH. | Bảo hiểm xã hội Việt Nam (BHXH) — agence provinciale ou de district | 3 months Required | Official website |
| Bảo hiểm trách nhiệm nghề nghiệpProfessional liability insurance Obligatoire par la loi, et non par simple usage : toute entreprise de services comptables doit souscrire une RC professionnelle ou constituer une provision de risque professionnel. Exiger l'attestation en cours de validité. | Assureur agréé au Vietnam ; obligation posée par la loi comptable n° 88/2015/QH13 et le décret 174/2016/NĐ-CP | 12 months Required | Official website |
| Giấy chứng nhận đủ điều kiện kinh doanh dịch vụ kế toánCertificate of eligibility to provide accounting services Sans ce certificat, une société ne peut pas facturer de prestations comptables (dont la tenue de paie) à des tiers. Le ministère des Finances publie la liste des sociétés éligibles ; à joindre avec le Chứng chỉ kế toán viên (certificat professionnel) du responsable technique. | Bộ Tài chính — Cục Quản lý, giám sát kế toán, kiểm toán | No expiry Required | Official website |
| Căn cước công dân / Hộ chiếu của người đại diện theo pháp luậtID card or passport of the legal representative Usage constant au Vietnam : le nom et le numéro d'identité du représentant légal figurent sur l'ERC, ce qui permet de recouper la pièce d'identité avec le registre. | Bộ Công an (délivrance) ; pièce fournie par le candidat | No expiry Required | Official website |
| Hồ sơ đánh giá tác động xử lý dữ liệu cá nhânPersonal data processing impact assessment dossier Le décret 13/2023/NĐ-CP impose de déposer un dossier d'évaluation d'impact auprès du département A05 dans les 60 jours du début du traitement ; la loi 91/2025/QH15 sur la protection des données personnelles a repris ce dispositif à compter du 1er janvier 2026. Un prestataire de paie traite des données de salariés : le dossier doit exister. | Cục An ninh mạng và phòng, chống tội phạm sử dụng công nghệ cao (A05) — Bộ Công an | No expiry Required | Official website |
The certificate of eligibility to supply accounting services, issued by the Ministry of Finance, is the first thing to verify in a Vietnamese provider. Many companies sell such services without holding it. The list published by the ministry is the only genuinely reliable check, and we use it as a matter of course on every candidate.
The enterprise registration certificate and the investment registration certificate are not the same instrument. The latter is specific to foreign-invested companies: a firm with partly foreign ownership must produce both, and producing only one leaves the file incomplete.
The 2025 administrative reorganisation merged the former departments of planning and investment into the provincial departments of finance. An older certificate and a recent one therefore bear different issuing bodies, without that pointing to any irregularity whatever.
Piège n° 1 : ne pas confondre l'ERC (existence de la société) et l'IRC, certificat d'enregistrement d'investissement propre aux sociétés à capitaux étrangers ; un cabinet à actionnariat étranger doit fournir les deux. Piège n° 2 : depuis la réorganisation administrative de 2025, les Sở Kế hoạch và Đầu tư ont été absorbés par les Sở Tài chính, si bien que les certificats anciens et récents ne portent pas le même émetteur. Piège n° 3 : beaucoup de sociétés vendent de la « dịch vụ kế toán » sans détenir le certificat d'éligibilité du ministère des Finances — la vérification sur la liste publiée par le MoF est le seul contrôle fiable.
The network opens 3 partner slots in Vietnam, not one more. No firm is listed there yet: all 3 slots therefore remain open to applications.
No listed partner in Vietnam has asked to appear in the public directory. The contact details of a firm are passed on to the client only when an assignment is awarded.
Filing an application does not amount to admission: every request is reviewed one by one. There is no minimum turnover requirement, and the partner selected invoices its fees directly.
Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.
Vietnam is one of the countries where market access is conditional, and we apply that condition strictly. A candidate firm must produce the certificate of eligibility to provide accounting services issued by the Ministry of Finance, together with evidence that its signing accountants hold the Vietnamese professional certificate. Proof of professional indemnity insurance, required by the accounting law, is mandatory. The file is completed by the enterprise registration certificate, the investment certificate where capital is foreign, the tax office confirmation of registration and the BHXH contribution statement.
Describe your requirement. No firm is listed in Vietnam yet: we review the request, then entrust it to a local firm that the network identifies and vets, or to the partner of a neighbouring country covering this territory. Your contact details are passed on to the selected firm alone.
Request a provider in VietnamMobility is rarely arranged one country at a time. The neighbouring profiles follow the same outline.
These countries account for most of the requests received: each one has, in addition to its profile, six pages devoted to a single aspect of local payroll.
The information gathered on this page comes from the registers, administrations and bodies listed below, consulted when the reference base was compiled. It is given for guidance and does not replace the advice of a professional established in Vietnam.