Every employer in Vietnam with staff on labour contracts must draw up its own salary scale: a set of pay scales and pay tables plus labour norms (Article 93(1) of the Labour Code). The salary scale in Vietnam is not registered with or filed at any authority. The law asks for two things before it is used: consult the grassroots employee representative organisation, if the company has one, and publish the scale at the workplace (Article 93(3)).
No step on the scale may sit below the regional minimum wage. Under Decree 293/2025/ND-CP, in force since 1 January 2026, the monthly floor is VND 5,310,000 in Region I, VND 4,730,000 in Region II, VND 4,140,000 in Region III and VND 3,700,000 in Region IV (Article 3(1)). This guide reflects the law as of 16 October 2026, including Decree 145/2020/ND-CP on consultation and Decree 283/2026/ND-CP on fines.
What a salary scale in Vietnam is, and why it matters beyond HR#
The Labour Code speaks of "pay scales, pay tables and labour norms" without defining each term. In practice a pay scale grades one trade by skill level (machine operators, grades 1 to 6), a pay table sets steps for job titles (manager, accountant, sales executive), and a labour norm is the output or workload expected within normal working hours. The law prescribes no format, so most small subsidiaries keep a single table by job family.
Groups used to global grading systems should note what the scale does here. Wages have three parts: the wage for the job or title, wage allowances, and other supplements (Article 90(1)). The salary scale fixes the first part, and the figure written into the labour contract has to come from it (Article 93(1)). That figure then feeds into the contractual wage used for holiday and annual leave pay (Article 67(2) of Decree 145) and into the social insurance base. A global band of "USD 40,000 to 60,000" is not a Vietnamese salary scale.
Which employers need a salary scale in Vietnam?#
Article 93 sets no headcount threshold, unlike internal labour rules, which must be written once a company employs 10 people. Our reading is that a subsidiary with a single employee still needs a salary scale. Three points come up often with foreign-invested companies:
- Foreign-invested enterprises follow the same rules as domestic ones; Decree 293 applies to every enterprise under the Law on Enterprises (Article 2(2)).
- A branch uses the minimum wage of the locality where it operates (Article 3(3)(b) of Decree 293). One company-wide table is fine as long as the steps used at the branch respect the branch's floor.
- A company without a trade union still has to build and publish the scale; only the consultation step changes (see the last FAQ).
What the law requires of a salary scale in Vietnam#
Beyond the points below, the number of steps, the gaps between them and the promotion criteria are the employer's call.
Vietnam minimum wage 2026: no step below the regional floor#
The wage for the job or title may not be lower than the minimum wage (Article 90(2)), and the regional minimum wage in Vietnam is set per month and per hour (Article 91(2)).
| Region | Monthly minimum | Hourly minimum |
|---|---|---|
| Region I | VND 5,310,000 | VND 25,500 |
| Region II | VND 4,730,000 | VND 22,700 |
| Region III | VND 4,140,000 | VND 20,000 |
| Region IV | VND 3,700,000 | VND 17,800 |
Source: Vietnam minimum wage 2026 under Article 3(1) of Decree 293/2025/ND-CP, which replaced Decree 74/2024/ND-CP (Article 5(2)).
The monthly figure is the floor for someone working full normal hours and meeting the agreed norm (Article 4(1)). Read with Article 90, the comparison uses the job or title wage, so allowances cannot be added to reach the floor. Weekly, daily, piece-rate and lump-sum pay must be converted (Article 4(3)): weekly pay × 52 ÷ 12, or daily pay × normal working days in the month, for the monthly test; weekly or daily pay ÷ normal hours for the hourly test.
Hypothetical example. A Region I restaurant pays VND 200,000 a day for 26 eight-hour days. Monthly: VND 5,200,000. Hourly: VND 25,000. Both fall short of the Region I floor, whatever tips or meal allowances add.
Picking the region#
The region follows where the employer operates (Article 3(3) of Decree 293). An industrial park, export processing zone, high-tech park or concentrated digital technology zone straddling several localities takes the highest rate (point c). A renamed or split locality keeps its former rate for now, and a new locality formed from several takes the highest (points d and dd). The appendix lists localities by the new ward and commune names after the 2025 administrative merger; Hanoi and Ho Chi Minh City are not entirely Region I (Hanoi wards and communes outside the listed Region I areas are Region II, and Ho Chi Minh City also has Region II and Region III areas), so check the exact ward on your enterprise or branch registration. Where reclassification would lower the rate, employees hired on or before 31 December 2025 keep the rate that applied on that date until the Government decides otherwise (Article 5(5)).
Labour norms must be trialled#
A labour norm must be an average that most employees can meet without working beyond normal hours, and it must be trialled before it is formally issued (Article 93(2)). The law sets no trial period, but failing to trial a norm before issuing it is a finable breach (Article 23(1)(b) of Decree 283), so keep the trial records. Norms set too high push people into overtime, which must then be paid as such.
Equal pay for work of equal value#
Employers must pay men and women equally for work of equal value (Article 90(3)). Placing people by job title and written criteria, rather than case by case, is the easiest position to defend.
Old rules that no longer bind#
Templates for a salary scale in Vietnam circulated by payroll vendors and websites often carry rules that no longer bind:
| Rule often quoted | Position now | Basis |
|---|---|---|
| Send the scale to the district labour office | No filing or registration | Article 93(2) of the 2012 Labour Code, repealed from 1 January 2021 (Article 220(1) of the 2019 Code) |
| Trained workers at least 7% above the minimum wage | Continues only where already agreed | Article 5(4) of Decree 293 |
| Heavy, hazardous or dangerous work at least 5% higher (especially heavy or hazardous: 7%) | Continues only where already agreed | Article 5(4) of Decree 293 |
| At least 5% between adjacent steps | Employer decides | Decree 49/2013/ND-CP repealed from 1 February 2021 (Article 114(2)(dd) of Decree 145) |
Article 5(4) of Decree 293 keeps more favourable terms already agreed in labour contracts, collective agreements or other lawful agreements, such as the 7% or 5% premiums, unless the parties agree otherwise. A company whose contracts say "grade 1 equals the minimum wage plus 7%" cannot drop the 7% unilaterally. When reviewing documents for a new minimum wage, the employer also may not remove or cut overtime, night-work or in-kind allowance entitlements.
Five steps to adopt a salary scale in Vietnam#
- Map jobs and regions. List current and planned titles, group them by complexity, qualifications, responsibility and working conditions, and fix the region for the head office and each branch.
- Draft. Set steps, amounts and promotion criteria; check step 1 of the lowest group against the floor; trial the norms.
- Consult. The scale is one of the matters on which the employer must hold a workplace dialogue (Article 63(2)(c) of the Labour Code). Where an employee representative organisation exists, Article 41(1) of Decree 145 sets the sequence: the employer sends the draft in writing to the employee-side dialogue representatives; they gather employees' views and reply in writing per organisation or dialogue group, consulting female employees on points affecting them; the employer holds a dialogue; minutes are signed by both sides; and within 3 working days after the dialogue ends the employer posts the main points of the dialogue at the workplace. "Consult" does not mean "obtain consent": in our reading the decision stays with the employer, and the minutes prove the procedure was followed.
- Issue and publish. The scale and norms must be publicly announced at the workplace before they apply (Article 93(3)). Where the law sets no specific method, Decree 145 allows posting at the workplace, announcements at meetings, written notice to the representative organisation or the internal information system (Article 43(2)). Because Article 93 says "at the workplace", we suggest both posting and an intranet notice, with proof of the date. Our reading is that the published content is the steps and amounts as issued, not any individual's pay.
- Apply. Place each employee on a step, sign contract annexes where pay changes and update social insurance declarations. Keep the draft, written feedback, minutes, issuing decision and proof of publication together, ready to produce at an inspection.
What a salary scale template should contain#
There is no official template for a salary scale in Vietnam. A defensible table usually shows each job family and its titles, the grading criteria, each step as a fixed VND amount, the conditions for moving up and, where relevant, the region of each branch. Allowances (responsibility, hazard, location, attraction) belong in a separate list with eligibility and amounts, as they are a distinct wage component.
The trap in many local templates is expressing each step as a coefficient (1.00, 1.05, 1.10 and so on) multiplied by the regional minimum wage. Every time the Government raises the minimum wage, every step, every contract that refers to the table and the social insurance base all rise automatically, even for managers paid far above the floor. Fixed amounts let the company decide its own increases and adjust only steps that fall below the new floor. Contracts that set pay as "the minimum wage plus X%" raise the same issue and should be reviewed one by one.
Salary and bonus policy in Vietnam: what keeps payroll tax-deductible#
A "salary and bonus policy" is a practical label for two documents. Raises, step increases, allowances and incentives are set in the labour contract, the collective agreement or the employer's own rules (Article 103), and the representative organisation is entitled to be consulted on pay regulations (Article 178(3)). The bonus policy is decided by the employer and publicly announced at the workplace after consulting the representative organisation, where there is one (Article 104(2)); failing to publish it is fined under Article 23(1)(a) of Decree 283. How this works for a year-end bonus is covered in our note on the 13th month salary in Vietnam.
The tax stakes are larger. Under Article 10(8) of Decree 320/2025/ND-CP, besides wages booked but not actually paid or without payment records (point a), the following are not deductible for corporate income tax:
- wages and bonuses whose conditions and amounts are not stated in one of: the labour contract or, for staff transferred within a group between parent and subsidiary, the foreign company's assignment letter; the collective agreement; the company's financial regulations; or a bonus policy issued by the chair, general director or director under those financial regulations (point b);
- wages unpaid by the annual tax finalisation deadline, unless the company has set up a salary reserve fund, capped at 17% of the wage fund actually paid and only to the extent the company does not make a loss after the provision (point c).
A year-end bonus approved only by email from regional headquarters, or an assignment letter that states only a total package, is therefore at risk. Because point b ties the bonus policy to the financial regulations, the cautious approach is to adopt the salary and bonus policy in Vietnam as part of, or an annex to, the local financial regulations, with conditions and formulas spelled out. Worked tax examples are in our guide on how to calculate corporate income tax in Vietnam.
How a salary scale in Vietnam feeds into social insurance#
For employees whose pay the employer sets, the compulsory social insurance base is the monthly wage for the job or title plus allowances and other supplements agreed to be paid regularly each pay period (Article 31(1)(b) of Law 41/2024/QH15). Article 7(1) of Decree 158/2025/ND-CP links this directly to the scale: the wage is the amount on the pay scale or table built under Article 93 and agreed in the contract (point a); allowances compensating for working conditions, job complexity, living conditions or attraction are included, while those that vary with productivity are not (point b). A low step topped up with fixed allowances does not lower the contribution base. The same wage fund drives the 2% trade union fee (Article 29(1)(b) of the Law on Trade Unions).
A backdated step increase triggers back-payment of contributions (Article 8(1)(a) of Decree 158). If not made by the end of the month after the month of the decision, the social insurance agency collects it with 0.03% per day under Articles 40(1) and 41(1) of the Law on Social Insurance (Article 8(2)(a)).
Fines for a missing or unlawful salary scale in Vietnam#
Decree 283/2026/ND-CP replaced Decree 12/2022/ND-CP on 10 September 2026 (Article 66(1) and (4)). The amounts in Article 23 are for individuals; companies, branches and representative offices pay double (Article 7(1) and (2)(b)).
| Breach | Amount in Article 23 (individual) | Company fine (double) | Basis |
|---|---|---|---|
| Not publishing the scale, labour norms or bonus policy before applying them | VND 5–10 million | VND 10–20 million | Article 23(1)(a) |
| No pay scale, pay table or labour norms; norms not trialled | VND 5–10 million | VND 10–20 million | Article 23(1)(b) |
| Not consulting the representative organisation, where one exists | VND 5–10 million | VND 10–20 million | Article 23(1)(c) |
| Unequal pay or gender discrimination for work of equal value | VND 5–10 million | VND 10–20 million | Article 23(1)(dd) |
| Paying below the minimum wage: 1–10 / 11–50 / 51 or more employees | VND 20–30 / 30–50 / 50–75 million | VND 40–60 / 60–100 / 100–150 million | Article 23(3) |
Underpaid staff must also receive the shortfall plus interest at the highest demand-deposit rate of state-owned commercial banks at the time of the penalty (Article 23(5)(a)). Article 21(3) also lists pay scales and pay tables among the items that must be made public, with the same fine range, so the amount does not change whichever article is applied. The limitation period for labour offences is one year (Article 3(4)(a)); in our reading, a company that still has no scale when inspected is committing an ongoing breach (Article 3(5)). Breaches that ended before 10 September 2026 are dealt with under the decree in force at the time; those continuing after that date fall under Decree 283 (Article 67(1) and (2)).
Minimum wage for 2027: still a proposal#
According to Dai Bieu Nhan Dan and Bao Van Hoa, on 16 July 2026 the National Wage Council agreed to recommend an average 7.8% rise from 1 January 2027: VND 5,700,000 in Region I, VND 5,080,000 in Region II, VND 4,450,000 in Region III and VND 4,040,000 in Region IV per month. According to press reports from late July 2026, the Ministry of Home Affairs draft decree uses these figures and proposes moving some localities between regions. This is a proposal. The Government decides and announces the minimum wage (Article 91(4) of the Labour Code), and as of 16 October 2026 we have not seen a decree. Until the regional minimum wage in Vietnam for 2027 is decided, flag the steps that sit between the 2026 floor and the proposed figures now, so the scale can be revised, consulted on and republished before any new decree takes effect.
Points specific to foreign employees#
- Foreign-currency pay. Wages are stated and paid in VND, but for foreign employees working in Vietnam they may be in foreign currency (Article 95(2) of the Labour Code). The Code does not say whether the scale itself may be in foreign currency, so the cautious approach is a salary scale in Vietnam drawn up in VND.
- Social insurance conversion. Foreign-currency wages are converted at the average transfer buying rate of the four state-owned commercial banks at the end of 2 January (for the first half-year) and 1 July (for the second) (Article 7(5) of Decree 158). Coverage rules are in our guide to social insurance for foreign employees in Vietnam.
FAQ#
Does a salary scale in Vietnam have to be registered? No. The duty to send it to the district labour office came from the 2012 Labour Code and ended on 1 January 2021. Consult where required, publish, and keep the file for inspections.
How often must the scale be updated? There is no fixed cycle. It must change when a step falls below a new minimum wage (Article 90(2) of the Labour Code), and Decree 293 also requires contracts and policies to be reviewed against the new rates (Article 5(4)). Amendments should go through the same consultation and publication, because employees may comment on changes to the scale too (Article 44(1)(b) of Decree 145).
What if there is no trade union? Article 93(3) requires consultation only where a representative organisation exists, and Article 23(1)(c) of Decree 283 likewise penalises the failure only where one exists. Employees still have the right to comment on the scale, directly or through an employee dialogue group (Articles 37(1) and 44 of Decree 145), and there is no specific guidance on how. The cautious course is to circulate the draft to all employees or the dialogue group, collect written or email comments within a stated period and keep them on file before issuing.
If you need a salary scale drafted or reviewed, a bonus policy aligned with your financial regulations, or an inspection file prepared, LexData's employment law advice for companies in Vietnam works to an agreed scope. This article is general information and does not replace advice on a specific case.
