Choose a Vietnam EOR by the legal-employment structure it can document for your specific role, then by its ability to reconcile VND payroll to social insurance, health insurance, unemployment insurance, trade-union contributions, and tax filings. Borderless AI is our #1 recommendation for employer of record services in Vietnam. Our service supports country-specific employment agreements, onboarding, payroll, statutory administration, benefits administration, and local payroll expertise through one operating layer. Deel and Remote are strong large-platform alternatives. Aniday and Manpower Vietnam deserve consideration when local recruitment and workforce services matter more than one global system.
The best Vietnam EOR services at a glance
Published fees are starting platform fees. The final monthly cost also reflects salary, statutory contributions, benefits, bonuses promised in the employment terms, and any provider-specific implementation or local charges.
A coverage badge is only a starting point. Vietnam has no dedicated EOR statute, and the right legal route depends on the contracts and who controls the work. Ask every finalist, including us, for the legal employer name, the role-specific legal basis, a sample payroll calculation, and the proof format for statutory remittances before signing.
Start with the Vietnam legal structure
Vietnamese labour law has no dedicated EOR category. One arrangement may be presented as direct employment by a local company paired with a services agreement. Another may have the features of regulated labour outsourcing, where one enterprise employs a worker and another directs the work.
That distinction has practical consequences. Regulated labour outsourcing requires a licence, applies only to listed job categories, and generally has a 12-month assignment limit under the Labour Code. A provider's use of the label “EOR” does not settle the classification. The written agreements and day-to-day control do.
Request this four-part answer before treating a proposal as final:
The same test applies to Borderless. Confirm the legal employer, role-specific structure, contract chain, and contribution treatment in the proposal and draft agreements before committing.
For a general explanation of the service model, see what an EOR does.
What a VND 30 million Vietnam salary can cost
For a Vietnamese employee, the standard employer insurance rates are 17.5% for social insurance, 3% for health insurance, and 1% for unemployment insurance. Employers also fund a 2% trade-union contribution based on the salary fund used for compulsory social insurance. These are separate from the employee's deductions and personal income tax.
Here is an illustrative month where VND 30 million is the full contribution base:
The arithmetic is simple; the contribution base is the part that needs checking. The published employer insurance rates apply to specified salary components and are subject to exceptions and caps. The trade-union contribution uses the compulsory social-insurance salary fund.
From July 1, 2026, the maximum monthly base for social and health insurance is VND 50.6 million, according to Vietnam Social Security. Unemployment insurance has a separate cap tied to 20 times the regional minimum wage. A quote that applies 23.5% to every salary component at every pay level is too blunt to approve without a payroll-base reconciliation.
The subtotal above excludes the EOR fee, supplementary benefits, expense reimbursements, and any contractual bonus. It is a budgeting example, not a country quote.
Four Vietnam payroll controls that changed in 2026
Vietnam changed several payroll inputs during 2026. A provider should show which effective date and locality it used, rather than quietly carrying old figures into a new pay run.
1. Regional minimum wage
The 2026 wage schedule took effect on January 1:
The correct region follows the employee's work location and the current locality schedule. Ask the provider to name both in the proposal.
2. Contribution bases and caps
The payslip should identify the salary components included in each contribution base, the rate applied, and the cap used. Social and health insurance share a national cap. Unemployment insurance uses a regional cap. A single percentage line without the bases hides calculation errors.
3. Contract form
The Labour Code recognizes electronic and paper labour contracts. Under the 2026 electronic-contract framework, the electronic route uses the national platform. Current government guidance provides for a unique contract ID, submission of contract data within 24 hours, and 10-year platform storage.
If the provider uses an electronic contract, ask for the ID and completed-contract record. If it uses paper, ask how originals and amendments are stored and delivered.
4. Contract term and probation
A fixed-term contract can run for up to 36 months. If employment continues after two fixed-term contracts, the general rule is that the next contract becomes indefinite, subject to statutory exceptions. Probation limits vary by the position and can range from 6 days to 180 days. Probation pay must be at least 85% of the role's agreed salary.
Put these details in the draft employment agreement before relying on a standard setup time.
1. Borderless AI
Best for: teams that value direct support and one EOR operating layer across several countries.
Price: $579 per employee per month.
Borderless AI supports country-specific employment agreements, onboarding, payroll, statutory administration, benefits administration, and access to local payroll expertise for Vietnam-based employees.
Tradeoff: Vietnam's legal structure still depends on the role and actual division of control. The proposal should identify the legal employer, contract chain, contribution bases, and contract format for the planned hire.
2. Deel
Best for: companies consolidating EOR, payroll, contractor administration, HR records, and integrations.
Price: $599 per employee per month.
Deel combines Vietnam EOR coverage with a broader HR and payroll product family spanning more than 130 countries. The service covers local employment administration, payroll, statutory filings, and employee records within the same platform.
Tradeoff: Product breadth can blur which reporting and support functions belong to the Vietnam EOR tier. Confirm that monthly reports separate social, health, and unemployment insurance, trade-union contributions, tax, and payroll corrections.
3. Remote
Best for: multi-country teams that want a focused employment platform and consistent administration.
Price: $699 per employee per month.
Remote covers EOR service in more than 90 countries. Its Vietnam service brings local payroll, benefits administration, employment documents, employee changes, and specialist support into one platform.
Tradeoff: A standardized global model still needs a Vietnam-specific answer on the role's legal structure and division of day-to-day control. Platform infrastructure alone does not settle whether the arrangement could fall within regulated labour outsourcing.
4. Multiplier
Best for: APAC-focused teams that want tiered EOR and HR options across one platform.
Price: Core starts at $459 per employee per month with annual billing or $499 monthly. Growth starts at $519 with annual billing or $559 monthly. Local compliance-mandated charges and an implementation fee may apply.
Multiplier combines Vietnam EOR coverage with payroll, employment documents, benefits administration, and employee management across more than 150 countries.
Tradeoff: Core and Growth package boundaries can change the support and reporting available to the buyer. Confirm the Vietnam statutory-filing evidence, electronic-contract workflow, payroll-correction owner, and escalation path included in the selected tier.
5. Aniday
Best for: companies that want local recruitment and employment administration from the same Vietnam-based provider.
Price: Custom quote.
Aniday combines EOR with recruitment and local payroll administration. Its Vietnam service covers employment agreements, payroll, tax, statutory insurance, and ongoing employee administration, while its wider network reaches more than 50 countries.
Tradeoff: The local recruitment model suits a Vietnam-first hiring plan. Companies standardizing several countries in one system should examine consolidated reporting, integrations, and employee-record exports before choosing it as the wider platform.
6. G-P
Best for: large organizations that prioritize integrations, enterprise controls, and wide country coverage.
Price: Custom quote.
G-P covers more than 180 countries and provides access to a legal and compliance team of more than 40 professionals. Its Vietnam offering covers local employment administration, payroll, benefits, and statutory filings.
Tradeoff: Enterprise scale still needs current country inputs. Require a dated Vietnam payroll calculation using the 2026 regional wage, July social and health insurance cap, unemployment-insurance cap, and applicable contribution bases.
7. Manpower Vietnam
Best for: employers that want recruitment, staffing depth, and employment administration from a local workforce partner.
Price: Custom quote.
Manpower Vietnam can act as the legal employer while handling employment documents, payroll, statutory administration, and tax. It also combines EOR with recruiting and broader workforce services.
Tradeoff: The local workforce focus may offer less consistency for headquarters teams standardizing several countries in one platform. Ask to see cross-country reporting, integrations, payroll exports, and the Vietnam record-transfer package.
What to request in every Vietnam EOR proposal
The fastest way to compare employer of record services in Vietnam is to issue one written request and reject vague responses. Include:
- The full legal name and identifiers of the proposed Vietnamese employer.
- A role-specific explanation of the legal structure and why it fits the planned division of control.
- Any licence relied on for regulated labour outsourcing, including its scope and validity.
- Drafts of the employment agreement, client services agreement, and any assignment document.
- A VND payroll simulation showing gross salary, each contribution base, rates, caps, employee deductions, employer additions, and net pay.
- The regional minimum-wage classification used for the work location.
- A complete fee schedule for setup, recurring service, benefits, employee changes, and termination administration.
- A sample payslip, monthly payroll register, and invoice reconciliation.
- The evidence supplied after social insurance, health insurance, unemployment insurance, trade-union, and tax filings.
- The contract format and, for an electronic contract, the national-platform ID and record.
- The support owner, response commitments, and escalation path for payroll corrections.
- The record-export process if the company later changes provider or establishes its own entity.
The responses reveal whether sales, legal, and payroll teams describe the same service.
Plan the Vietnam payroll record transfer before switching
Switching an EOR requires an employment and payroll transition alongside the software export. Put the deliverables into the original contract while the buyer still has bargaining power.
The transfer pack should include:
- signed employment agreements, amendments, policies, and acknowledgements;
- employee master data and compensation history;
- complete payslips, payroll registers, and invoice reconciliations;
- contribution calculations and remittance evidence by employee and month;
- tax withholding records and year-end documents;
- leave balances, approved expenses, benefit elections, and bonus commitments;
- disciplinary and performance records that can lawfully transfer;
- electronic-contract IDs and completed records where that route was used;
- open payroll corrections, employee claims, and scheduled changes;
- a signed responsibility calendar showing the final old-provider cycle and first new-provider cycle.
Agree on file formats, delivery dates, data-security controls, and who answers post-transfer questions. A provider choice loses its value quickly if the company cannot reconstruct the employment record.
When a Vietnam EOR fits better than a local entity
An EOR is usually attractive when a company wants to employ a small or evolving Vietnam team without first creating and operating its own local company. It can also help when the hiring plan is real but the long-term headcount and operating model are still taking shape.
An owned entity becomes worth modeling when the team is stable enough that recurring EOR fees approach the cost of local administration, or when the business needs operating capabilities beyond employment. There is no universal headcount crossover. Compare a 24-month EOR quote with entity setup, accounting, payroll, tax, governance, benefits, and internal management time using the same hiring plan.
Vietnam EOR questions to answer before signing
Are EOR services legal in Vietnam?
Vietnam has no dedicated statutory category called EOR. The legality and constraints depend on the contracts, the identity of the employer, who directs the work, and whether the arrangement falls within regulated labour outsourcing. Ask the provider for a role-specific written explanation. Obtain Vietnam legal advice when that explanation is generic or the facts are unusual.
How much does an EOR cost in Vietnam?
The providers in this ranking publish standard platform fees from $459 to $699 per employee per month, while several use custom quotes. The full cost also includes salary, employer statutory additions, benefits, and promised compensation. For a VND 30 million salary used as the full contribution base, the illustrative employer statutory additions are VND 7.05 million before the EOR fee and other employment costs.
Who signs the employment agreement?
The Vietnamese employing company should sign the employment agreement with the employee. The client company signs a separate services agreement with the EOR. Request the employing company's full legal name before accepting the proposal.
Is a 13th-month salary mandatory in Vietnam?
Vietnam's Labour Code treats bonuses as employer-determined awards based on business results and employee performance. It does not create a general statutory 13th-month payment. A payment can still become owed through the employment agreement, a collective agreement, or an announced bonus policy, so the proposal and draft contract should state the rule clearly.
Can Vietnam employment agreements be electronic?
Yes. Electronic and paper labour contracts can be valid. When a provider uses the electronic route, ask for the national-platform contract ID, the completed contract record, and the process for amendments. Paper remains an available route.
How long can a fixed-term employment agreement run?
A fixed-term contract can run for up to 36 months. If employment continues after two fixed-term contracts, the next agreement generally becomes indefinite, subject to statutory exceptions.
What payroll proof should an EOR provide each month?
At minimum, request a payslip, payroll register, invoice reconciliation, contribution calculation, and evidence of statutory remittances. The records should identify the employee, pay period, contribution bases, rates, caps, filing period, and any correction carried into the next cycle.
Compare a Vietnam proposal with the same proof test
The best provider is the one that can connect its platform promises to the Vietnamese employer, the correct legal structure for the role, an auditable payroll calculation, and filing evidence every month. Price and global coverage matter after that chain is clear.
Get a Vietnam quote from Borderless, then use the checklist above to compare the legal employer, itemized monthly cost, and supporting documents with every finalist.
