On March 31, 2026, the Government issued Decree 105/2026/ND-CP providing details and guidelines for the implementation of a number of provisions of the Law on Trade Unions regarding trade union finance, which is expected to take effect from May 16, 2026, and will replace Decree 191/2013/ND-CP providing details for trade union finance. Decree 105 is developed to create a consistent and unified legal basis with existing legal normative documents, with some notable contents for businesses analyzed in this article.
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Notes on the issuance and use of the electronic social insurance books and health insurance cards
On 3 February 2026, the Ministry of Finance issued Circular 09/2026/TT-BTC stipulating the issuance and use of electronic social insurance books and electronic health insurance cards (Circular 09). Effective as of the date of issuance, Circular 09 provides relatively detailed regulations on the implementation principles and methods for the issuance and use of electronic social […]
Read moreNew policy under Decree 274/2025/ND-CP: Notable points in the legal framework regarding late payment, evasion of compulsory social insurance
With an aim to ensure consistency and coherence within the system of documents guiding the Law on Social Insurance 41/2024/QH15, on October 16, 2025, the government promulgated Decree 274/2025/ND-CP providing detailed regulations on late payment and evasion of compulsory social insurance, unemployment insurance contribution, as well as complaints and denunciations about social insurance. This Decree took effect on November 30, 2025, specifying and guiding the implementation of the Law on Social Insurance 2024.
Read moreWhat regulations of the Law on Employment 2025 should businesses pay attention to?
To overcome the limitations in the provisions of the Law on Employment 2013, amended in 2024 and supplement new provisions suitable for the current labor market, the National Assembly has promulgated the Law on Employment 2025, replacing the Law on Employment 2013. The article provides some news points related to unemployment insurance that individuals and enterprises should pay attention to.
Read moreNew policy on work permit: A step forward in procedural reform and highly qualified workforce attraction in Viet Nam
On August 7, 2025, the Government promulgated Decree 219/2025/ND-CP regulating the management of foreign employees working in Viet Nam. This Decree officially takes effect from the date of signing for promulgation, replacing Decree 152/2020/ND-CP amended and supplemented by Decree 70/2023/ND-CP.
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