Home Formation Global Mobility HR Services Governance Insights About Contact Us
HR Services · Employer of Record

Employer of Record (EoR)
in Vietnam.

Hire staff in Vietnam without setting up a legal entity first. Forra becomes the legal employer on your behalf — handling contracts, payroll, social insurance, and full Labor Code compliance while you direct the work.

48 hrs
Typical time from approval to employee onboarded
No entity
Required — Forra is the legal employer of record
100%
Labor Code & PIT compliance, fully managed
Fixed fee
Per employee, per month — no hidden costs
What Is EoR

Employ your team in Vietnam — without being the employer on paper.

An Employer of Record (EoR) is a licensed local company that employs staff on behalf of a foreign business. The EoR is the legal employer — it signs the employment contracts, registers the employee for social insurance, handles payroll and tax withholding, and bears all statutory employer obligations under Vietnamese law. The client company retains full day-to-day direction over the employee's work.

For businesses that want to hire in Vietnam without first completing the 6–8 week company registration process — or that want to test the market before committing to a full entity — EoR is the fastest, lowest-risk entry point available.

EoR vs. PEO: The terms are often used interchangeably. Technically, a Professional Employer Organisation (PEO) co-employs staff under a shared arrangement; an EoR is the sole legal employer. Forra operates as a true EoR — your employees are contracted directly to Forra Vietnam, with no co-employment ambiguity.

When to Use EoR

The right tool for the right stage.

EoR is not a permanent solution for every business — but it's the right one in a number of common scenarios. The key question is whether you need to generate revenue in Vietnam under your own entity, or whether your primary need is to have people working on the ground.

✔ EoR is ideal when…
  • You need to hire before your entity registration is complete
  • You're testing the Vietnam market and want to limit upfront commitment
  • You're relocating a key employee to Vietnam to explore opportunities
  • You need a compliant, low-cost way to hire remote Vietnamese talent
  • You want to retain staff after closing a local entity
✗ Consider an entity when…
  • You need to invoice clients and generate revenue under your Vietnam company
  • Your sector requires a specific business license that EoR cannot provide
  • You are managing a large team (10+ employees) long-term
  • You want a registered brand presence and local entity for commercial purposes
EoR vs. Company Registration

How does EoR compare to incorporating in Vietnam?

Both routes allow you to have people working legally in Vietnam. The key differences come down to speed, cost, commercial flexibility, and long-term intent.

Factor EoR with Forra Own Vietnam Entity (LLC/JSC)
Time to first hire   As fast as 48 hours 6–8 weeks after entity is registered
Entity registration required   No — Forra is the employer Yes — IRC + ERC process required
Setup cost   Low — monthly service fee only Higher — government fees + legal costs
Charter capital requirement   None Required within 90 days of ERC
Revenue generation in Vietnam   Not under EoR structure   Full commercial operations possible
Compliance responsibility   Forra manages all obligations Your entity's responsibility
Flexibility to exit   End contract as per Labor Code Formal dissolution process required
Best for Market testing, fast hiring, pre-entity phase Established operations, revenue, long-term presence

Forra provides both services. When you're ready to incorporate, we can transfer your EoR employees to your new entity seamlessly. Learn about company registration →

What's Included

Everything covered under Forra's EoR service.

Our EoR service is all-inclusive. The monthly fee covers the full scope of employment obligations — there are no add-on charges for standard HR and payroll tasks.

Employment Contracts

  • Drafting of Vietnamese-law compliant employment contract
  • Bilingual (Vietnamese/English) documentation
  • Contract amendments and renewals
  • Probation period management

Payroll & Tax

  • Monthly salary calculation (gross-to-net)
  • Personal income tax (PIT) withholding and declaration
  • Payslip generation and distribution
  • Year-end PIT finalisation

Social Insurance

  • Registration for social, health & unemployment insurance
  • Monthly SI/HI/UI contribution calculations
  • Statutory filings with BHXH (Social Insurance Agency)
  • Claim processing support for employees

HR Administration

  • Employee onboarding and records management
  • Leave tracking and benefit administration
  • Labor Code compliance monitoring
  • Offboarding and termination handling
Onboarding Process

From approval to first payslip in eight steps.

Once you confirm the hire and the terms, our onboarding process is fast and fully managed. Here's exactly what happens.

1

Review & Confirm the Proposal

We send a custom EoR proposal covering our monthly service fee, the employee's gross salary structure, estimated PIT, and social insurance costs. No work begins until you've confirmed everything in writing.

2

Sign the Client Service Agreement

You sign Forra's standard client agreement, which sets out your responsibilities (providing accurate employment terms, approving payroll) and ours (legal employment, compliance, payroll processing).

3

Initial Invoice

We issue a first invoice covering the setup fee (if applicable) and the first month's payroll funding. This must be settled before the employment contract is signed with the employee.

4

Employee Onboarding Kickoff

We contact your employee directly to collect the information required for their employment contract: personal details, tax code (if existing), bank account, and any agreed benefits or allowances.

5

Employment Contract Drafted & Signed

We draft a Vietnamese Labor Code-compliant contract in your employee's name, with Forra as the employer of record. The contract is shared with the employee for review and signature. You receive a copy.

6

Social Insurance Registration

We register the employee with the Social Insurance Agency (BHXH) for social, health, and unemployment insurance. For foreign nationals, we advise on applicable social insurance obligations based on their nationality and work permit status.

7

First Payroll Run

At the end of the first month, we calculate net pay, PIT, and insurance contributions, issue a payslip, and process the salary transfer. You receive a payroll report and an invoice for the month's costs.

8

Ongoing Monthly Support

Each month: payroll processing, statutory filings, payslip delivery, and a summary report. Throughout the engagement: contract amendments, leave management, regulatory updates, and termination support when needed.

Your Vietnam Journey

EoR is a starting point, not a ceiling.

Many companies begin in Vietnam through EoR and grow into a fully registered entity once they've validated the market. Forra supports every stage of that journey — and can transfer your EoR employees to your own entity without disruption when the time is right.

01

Employer of Record

Hire your first employee in Vietnam within 48 hours. Forra is the legal employer — you direct the work, test the market, and keep your options open.

Where you are now
02

Company Registration

When you're ready to generate revenue under your own brand or scale your team, we register your LLC or JSC and transfer your EoR employees to your new entity.

Natural next step
03

Payroll Outsourcing

Once incorporated, hand ongoing payroll processing, PIT declarations, and insurance filings to Forra so your team can focus on operations rather than monthly admin.

When you incorporate
04

Governance & Compliance

For long-term operations: accounting, tax filing, corporate compliance, and legal advisory — keeping your registered entity in good standing as your business grows.

Long-term operations
Common Questions

What clients ask us about EoR.

Who is legally responsible for the employee under EoR?

Forra is the legal employer of record. That means Forra signs the employment contract, registers the employee for social insurance, withholds and files personal income tax, and bears all statutory employer obligations under Vietnam's Labor Code. Your company is the client — you direct the employee's day-to-day work and approve payroll, but the legal employment relationship is between the employee and Forra.

Can I hire both Vietnamese and foreign employees through EoR?

Yes. Forra's EoR service covers both Vietnamese nationals and foreign nationals. For foreign employees, additional requirements apply — specifically a valid work permit (or confirmed work permit exemption) before the employment contract can be signed. Forra can assist with the work permit application process as part of our Global Mobility services.

How is the monthly fee structured?

We charge a fixed monthly service fee per employee. Each month you receive a single invoice that covers:

  • The employee's gross salary as approved by you
  • Employer-side social, health, and unemployment insurance contributions
  • Forra's EoR service fee

All amounts are transparent and itemised. There are no setup fees for standard onboarding and no hidden charges for routine HR tasks such as contract amendments, payslip reissues, or leave tracking.

What happens to my employees when I incorporate my own entity?

When you're ready to transfer employees from Forra's EoR to your own registered entity, we manage the transition end-to-end. This involves terminating the existing EoR employment contract (with the employee's consent and appropriate statutory payments if required), and issuing a new contract directly between the employee and your company. The employee's continuity of service, accrued leave, and benefit entitlements are preserved throughout. Forra can also provide payroll outsourcing services to your new entity if needed.

Does the employee know they're employed by Forra, not my company?

Yes — full transparency is required by law. The employment contract is between the employee and Forra Vietnam, and the employee is aware of this arrangement. In practice, employees typically understand the EoR structure and it does not affect day-to-day working relationships. Their payslip, insurance records, and tax contributions are all issued under Forra's entity, which is clearly disclosed from the outset.

What are the social insurance rates for employees in Vietnam?

Vietnam's mandatory insurance contributions are split between employer and employee. Current rates for Vietnamese nationals are:

  • Employer contributions: Social Insurance 17.5%, Health Insurance 3%, Unemployment Insurance 1% — total 21.5% of the contributory salary
  • Employee contributions: Social Insurance 8%, Health Insurance 1.5%, Unemployment Insurance 1% — total 10.5% of the contributory salary

For foreign nationals, social insurance obligations depend on whether the employee holds a work permit (or is exempted) and the bilateral agreements applicable to their nationality. Forra advises on the applicable rates for each employee as part of onboarding.

Can EoR be used as a long-term arrangement, or does it have to transition to an entity?

There is no legal time limit on using an EoR structure in Vietnam. Some companies use EoR indefinitely — particularly those that do not generate revenue in Vietnam directly, such as companies with a remote engineering or customer support team. However, if you plan to invoice Vietnamese clients, hold assets, or require specific business licenses, you will need a registered entity. EoR is not a substitute for a legal entity in those cases. We advise clients honestly on when it makes sense to transition — and when it doesn't.

Get Started Today

Ready to make your first hire in Vietnam?

Book a free 30-minute call with a Forra HR advisor. We'll confirm the right approach for your situation and give you a clear, fixed-fee quote — no commitment required.

More Ways We Can Help

After hiring, we keep everything running.