A CLA[1] is the written agreement between a labour collective and an Employer on the labour conditions the two parties have achieved through collective bargaining. According to the said definition, the CLA stipulates the general and basic working conditions which are applicable to all Employees, including both Vietnamese and foreign Employees. If in need of…

1.The forms in which foreigners can work Currently, the regulation on foreign Employees working in Vietnam has been governed in detail by the Labor Code and relevant guiding legal documents[1]. Accordingly, foreign citizens who come to Vietnam to work can only work under one of the following forms: Execute LCs; Internal secondment within an enterprise:…

LCs will be terminated due to their expiry except for the case of Employees as part-time trade union officials still serving their trade union tenure. In such case, signed LCs must be extended until end of their tenure[1]. However foreign Employees who are not entitled to join Vietnamese trade unions will not fall into this…

Where foreign Employees wish to prolong their residence term in Vietnam, they shall request the guarantee organisation to carry out the legal procedural steps to extend their temporary residence[1]. Accordingly, the immigration department will consider foreign Employees’ request for extension of their temporary residence based on the application file for extension submitted by the guarantee…

Pursuant to the PIT law, foreign Employees working in Vietnam for one year will be considered resident individuals because they have resided in Vietnam for 183 days or more calculated according to 12 consecutive months from the first day of their presence in Vietnam[1]. Accordingly, foreign Employees will be required to declare and finalise taxes…