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Article 95(3) of the Labour Code (Law 45/2019/QH14) requires the employer to give the employee a wage statement (bảng kê trả lương) every time wages are paid. The statement must show clearly the wage, overtime pay, night-work pay, and the content and amount of any deduction.

Wages in the employment contract and in payment are in Vietnamese dong; only a foreign employee in Vietnam may be paid in foreign currency (Article 95(2)). If wages are paid into a bank account, the employer bears the fees for opening the account and for the transfer (Article 96(2)).

Deductions are tightly limited. Under Article 102, wages may be reduced only to compensate for damage to the employer's tools, equipment or property, the employee has the right to know the reason, and the monthly deduction may not exceed 30% of actual monthly pay after compulsory social insurance, health insurance, unemployment insurance and personal income tax have been taken out.

Compulsory social insurance under the Social Insurance Law 41/2024/QH15 is calculated on monthly pay made up of the wage for the job or title, allowances and other regular fixed amounts (Article 31). The base cannot be below the State reference level or above 20 times it. The contribution is 3% to the sickness and maternity fund plus 22% to the retirement and survivorship fund (Article 32).

The employee pays 8% into the retirement and survivorship fund (Article 33(1)). The employer pays 3% into the sickness and maternity fund and 14% into the retirement and survivorship fund (Article 34(1)). The employer deducts the employee share from pay and pays everything to the social insurance agency by the last day of the following month for monthly payers (Article 34(4)).

Unemployment insurance under the Employment Law 74/2025/QH15, in force since 1 January 2026, is up to 1% of monthly pay from the employee and up to 1% of the insured payroll from the employer, paid on the social insurance date (Article 33). The ceiling is 20 times the regional minimum wage (Article 34(2)). No contribution is due for a month in which the employee is unpaid for 14 working days or more.