Inter-Ministerial technical dialogue on labor and tax issues

    ​VBF was pleased to coordinate an Inter-Ministerial technical dialogue on labor and tax issues chaired by the Ministry of Finance (MOF), bringing together representatives from MOF, MOHA, MOJ and relevant functional departments, together with the business community. The dialogue took place at the MOF building on Friday, 14 August 2026.

    The dialogue provided an open and constructive platform to exchange views on the Draft Decree replacing Decree No. 219/2025/ND-CP and labour outsourcing, with businesses bringing forward practical experiences and insights on intra-corporate transfers, workforce flexibility, social insurance, tax treatment and related compliance considerations.

    What made the discussion particularly valuable was the practical insight from businesses. Members shared real-world experiences and operational challenges arising from intra-corporate transfers, flexible workforce arrangements, salary and personnel cost treatment, social insurance and tax obligations, as well as the distinction between labour subleasing and legitimate service contracts.

    Our appreciation goes to ​MOF, MOHA, MOJ and their respective functional departments, as well as all participating business representatives, for their time, openness and valuable contributions.

    The dialogue does not end with the meeting. The views and recommendations raised will serve as important inputs for further review and consideration. VBF will continue to follow up with the relevant authorities and work with our Chambers and members to consolidate practical feedback and support constructive policy development.

    #VBF #VietnamBusinessForum #LabourPolicy #LabourOutsourcing #BusinessCommunity #Intracorporatetransfer

    Key themes discussed included:

    • Clarifying the nature and practical operation ofintra-corporate transfers, including employment arrangements, salary payments, social insurance and tax implications.
    • Ensuring greaterflexibility in labour utilisation while maintaining appropriate protection of workers’ rights.
    • Clarifying the respective responsibilities of parties involved in labour outsourcing, including salary, social and health insurance, and tax obligations.
    • Establishing clearer distinctions between legitimate service contracts and labour outsourcing arrangements, to provide greater regulatory certainty for businesses.

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