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Commentary

10. Employer footprint | Vietnam

Vietnam

Introduction to the analysis of the employer footprint

The tabulated questions and answers below shall help an employer who is intending to post an employee in the jurisdiction, to quickly assess the point at which the obligation to withhold tax and social security arises.

It is not intended that this should replace a full and thorough analysis of employer obligations. Rather, it is a rough and ready assessment of the employer footprint in the jurisdiction. The links shall provide further information.

Work permits are discussed in 9.3 with a work permit assessment tool available in 11. A checklist

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