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HR Deadlines & Figures

The dates and numbers,
with the source next to each one.

Statutory deadlines and the figures that change each year, dated and linked to the document they came from. Use it to find the right source quickly — then read the source.

Last full review 14/06/2026. Individual items carry their own dates. Anything past 120 days is marked for re-checking.

The dates that don’t move.

Deadlines are more stable than amounts, so they come first.

Jan 20

Monthly SI/HI/UI contribution

Social, health and unemployment insurance contributions for the prior month.

Verified 14/06/2026Decree 58/2020/ND-CPArt. 7
Monthly
Jan 31

Q4 PIT provisional payment

Quarterly personal income tax provisional payment for Q4 of the prior year.

Verified 14/06/2026Circular 111/2013/TT-BTCArt. 26
Quarterly
Mar 31

Annual PIT finalisation

Employer PIT finalisation submission for all employees. The individual deadline differs.

Last verified 12/01/2026 — check the sourceLaw on Personal Income TaxArt. 28
Annual
Apr 20

Monthly SI/HI/UI contribution

Social, health and unemployment insurance contributions for March.

Verified 14/06/2026Decree 58/2020/ND-CPArt. 7
Monthly
Apr 30

Q1 PIT provisional payment

Quarterly personal income tax provisional payment for Q1.

Verified 14/06/2026Circular 111/2013/TT-BTCArt. 26
Quarterly
May 01

International Labour Day

Public holiday — one day. An additional day off if it falls on a weekend is subject to government announcement.

Verified 14/06/2026Labour Code 2019Art. 112
Annual
Jul 31

Q2 PIT provisional payment

Quarterly personal income tax provisional payment for Q2.

Verified 14/06/2026Circular 111/2013/TT-BTCArt. 26
Quarterly
Oct 31

Q3 PIT provisional payment

Quarterly personal income tax provisional payment for Q3.

Verified 14/06/2026Circular 111/2013/TT-BTCArt. 26
Quarterly

The numbers that change on a schedule.

Deliberately a short list. These are the figures that change on a predictable annual cycle — not a complete reference, because a complete reference nobody maintains is worse than none.

Base salary (lương cơ sở)
2,340,000 ₫
01/07/2024
Last verified 12/01/2026 — check the sourceDecree 73/2024/ND-CPArt. 3
Regional minimum wage — Region I
4,960,000 ₫
01/07/2024
Verified 14/06/2026Decree 74/2024/ND-CPArt. 3
Regional minimum wage — Region II
4,410,000 ₫
01/07/2024
Verified 14/06/2026Decree 74/2024/ND-CPArt. 3
SI contribution ceiling
36,000,000 ₫
01/01/2024
Superseded 01/01/2026 — see current versionDecree 135/2020/ND-CP (superseded)
PIT personal deduction (self)
11,000,000 ₫/month
01/07/2020
Last verified 12/01/2026 — check the sourceResolution 954/2020/UBTVQH14Art. 1

Changes we’ve recorded.

  • 01/01/2026SI contribution ceiling superseded by Decree 24/2026 — the current ceiling is now 46,800,000 ₫/month.Decree 24/2026/ND-CP
  • 01/07/2024Base salary increased from 1,800,000 ₫ to 2,340,000 ₫ under Decree 73/2024.Decree 73/2024/ND-CP
  • 01/07/2024Regional minimum wages increased across all four regions under Decree 74/2024.Decree 74/2024/ND-CP

Career GPS calculates none of this for you — that’s what Tanca HRM does.

The deadline calendar and the figures table tell you what the rules are. Tanca HRM is where they get applied to your payroll. Two different problems, two different tools.

See Tanca HRM →