Gross - Net Salary Calculator 2026 Vietnam

Katitax · Last updated 15/09/2026

Gross salary is the total income stated in the labour contract, before social insurance (SI), health insurance (HI), unemployment insurance (UI) and personal income tax (PIT). Net salary is what the employee actually receives after all of those. The calculator below works in both directions — enter gross to get net, or enter net to get the gross you need to write into the contract — using the current reference level, regional minimum wage and progressive tax table. It also lets you enter a separate insurance contribution base, because many companies do not contribute on the full salary.

Gross - Net salary calculator

Pick a direction, fill in the details, and the tool applies the correct insurance rates and tax table.

Direction

Monthly GROSS salary (VND) Number of dependants Insurance contribution base Employee type Regional minimum wage zone

The zone sets the floor for insurance contributions and the cap for unemployment insurance (20× the regional minimum wage).

Basis of calculation: employee contribution rates of 8% SI, 1.5% HI and 1% UI (Vietnamese employees) under the Law on Social Insurance 2024 (Law 41/2024/QH15) and the Employment Law in force. The salary cap for SI and HI is 20× the reference level; from 01/07/2026 the reference level is 2,530,000 VND per month (Decree 161/2026/ND-CP), giving an SI/HI cap of 50,600,000 VND per month. The UI cap is 20× the regional minimum wage at the place of work (Decree 293/2025/ND-CP). Personal deductions and the PIT table follow Resolution 110/2025/UBTVQH15 and the amended Law on Personal Income Tax — see the two tables below. Foreign employees are outside the unemployment insurance scheme (the Employment Law covers Vietnamese employees only). Employer contributions: 21.5% for Vietnamese employees (14% retirement and survivorship + 3% sickness and maternity + 0.5% occupational accident and disease + 3% HI + 1% UI) and 20.5% for foreign employees (no 1% UI). On the contribution base: under Article 31 of the Law on Social Insurance 2024, the salary used as the contribution base is the salary stated in the labour contract, not below the regional minimum wage and not above the cap set out above. In practice many companies register a base lower than total actual pay, which is why the tool lets you enter that figure separately.

Insurance contribution rates — employee share

Contribution	Vietnamese employee	Foreign employee
Social insurance (retirement and survivorship)	8%	8%
Health insurance	1.5%	1.5%
Unemployment insurance	1%	Not applicable
Total	10.5%	9.5%

Contribution = the salary used as the base (up to the cap) × the rate. Source: Law on Social Insurance 2024, Employment Law.

Insurance contribution rates — employer share

Contribution	Vietnamese employee	Foreign employee
Social insurance — retirement and survivorship	14%	14%
Social insurance — sickness and maternity	3%	3%
Occupational accident and disease insurance	0.5%	0.5%
Health insurance	3%	3%
Unemployment insurance	1%	Not applicable
Total employer contribution	21.5%	20.5%

This is the real personnel cost the employer pays on top of the gross salary — the figure you need for headcount budgeting, not the figure the employee sees on the payslip. Employers meeting the occupational safety criteria may qualify for a 0.3% rate instead of 0.5%.

Personal deductions and the progressive PIT table (2026)

Item	Amount
Deduction for the taxpayer	15,500,000 VND / month
Deduction per dependant	6,200,000 VND / month

Band	Monthly taxable income	Rate
1	Up to 10 million VND	5%
2	Over 10 up to 30 million VND	10%
3	Over 30 up to 60 million VND	20%
4	Over 60 up to 100 million VND	30%
5	Over 100 million VND	35%

"Taxable income" = gross salary − compulsory insurance − personal deductions. Tax is charged band by band, not by multiplying the whole income by a single rate. Source: Resolution 110/2025/UBTVQH15 (deduction levels) and the amended Law on Personal Income Tax (5 bands).

How it is calculated, in four steps

Work out the compulsory insurance: SI + HI + UI, each on the portion of the contribution base that does not exceed its own cap.
Assessable income = gross salary − the total insurance deducted in step 1.
Taxable income = assessable income − (15,500,000 + 6,200,000 × number of dependants).
Apply the progressive PIT table to the taxable income; net salary = gross salary − insurance − PIT.

The tool uses the standard contribution rates and PIT table — it does not yet handle specific exemptions (night and overtime premiums, certain allowances excluded from the contribution base, and so on) or terms unique to an individual contract. For a real payroll, especially at an FDI company with several allowance lines, have Katitax review the figures before you commit to what the employee is paid.

Gross - Net Salary Calculator 2026 (Vietnam)