September brought three new effective dates for foreign-invested businesses in Vietnam: Decree No. 283/2026/ND-CP updated labour penalty rules took effect on 10 September, followed by rules implementing the Apostille Convention on 11 September. An expansion of electronic identification access for foreigners takes effect on 28 September.
Vietnam Foreign Worker Penalties Under Decree 283
A change in an employee’s assignment can have consequences beyond the HR file. If the work being performed no longer matches the employee’s authorisation, or a required document has expired, the business may face disruption as well as penalties.
From 10 September 2026, Decree No. 283/2026/ND-CP replaces Decree No. 12/2022/ND-CP as the framework for administrative penalties in labour and social insurance. For businesses employing foreign nationals, it reinforces the need to keep work authorisations, assignments and supporting records aligned.
The rules governing when a foreign employee needs a work permit or a new permit sit separately in Decree No. 219/2025/ND-CP. For example, a change to the job position or form of work recorded on a valid permit, while the employer remains the same, requires a new work-permit application. Employers should assess changes against the individual’s permit rather than assume that an existing authorisation covers every subsequent assignment.
Decree 283 also contains transitional provisions. A violation that was completed before 10 September is generally assessed under the rules in force when it occurred. Where a violation began earlier and continues after the new decree takes effect, Decree 283 applies. That makes it particularly important to identify and address any ongoing gaps.
What businesses should do
- Compare the foreign-employee register with work permits, exemption documents and employment records.
- Check that each employee’s actual job position and form of work match the relevant authorisation.
- Reconcile payroll and social insurance records, and resolve discrepancies.
- Track document expiry dates and reassess permit requirements before an assignment changes.
Need a consultation for your work permit? Speak with our team to identify the steps relevant to your business: Ascentium Vietnam
Vietnam Implements the Apostille Convention: What Businesses Need to Know
Cross-border transactions often depend on documents issued in another country. From 11 September 2026, Vietnam’s implementation of the Apostille Convention offers a simpler way to authenticate qualifying public documents for use between Vietnam and countries where the Convention applies in relation to Vietnam. Decree No. 293/2026/ND-CP sets out how Vietnam issues Apostilles for its own public documents and receives apostilled documents issued abroad.
Previously, preparing an overseas document for use in Vietnam could involve authentication by several authorities, followed by consular legalisation. For an eligible document, an Apostille issued by the competent authority in the country where the document originated replaces that legalisation step. This can make it easier for businesses to prepare documents for investment, corporate and employment procedures across borders.
The first decision is whether the Apostille route applies. Not every document or country qualifies. An Apostille confirms the origin of a public document by authenticating its signature, the capacity of the person who signed it and its seal or stamp. It does not confirm that the information in the document is correct. Businesses must also check any Vietnamese translation and filing requirements imposed by the authority receiving it.
What businesses should do
- Identify the documents needed for upcoming investment, corporate or employment filings, and confirm which country issued each one.
- Check whether the document and issuing country qualify for the Apostille process in relation to Vietnam.
- Obtain the Apostille from the competent authority in the country of origin. For a Vietnamese public document intended for use overseas, apply through Vietnam’s designated issuing authority.
- Confirm translation and submission requirements with the authority that will receive the document.
Preparing documents for a Vietnam investment, corporate filing or foreign hire? Speak with our experts: Ascentium Vietnam
Electronic identification: prepare eligible foreign personnel for VNeID access
From 28 September 2026, Decree No. 320/2026/ND-CP expands eligibility for electronic identification accounts to foreigners who lawfully enter or reside in Vietnam. Previously, access was generally tied to holding a valid temporary or permanent residence card. The decree also replaces the former Level 1 and Level 2 accounts with a single account and an in-person registration process.
For foreign-invested businesses, this may make it easier for eligible executives, legal representatives and employees to access connected digital services. The decree also requires electronic transaction accounts in specified sectors—including banking and electronic invoicing—to be linked and authenticated with electronic identification accounts, subject to the applicable transition deadlines. Businesses should therefore consider both who needs a VNeID account and which accounts used in their operations may require linking.
Eligibility does not mean immediate access. Foreign applicants must register in person with the immigration authority under the provincial-level police and complete identity verification. The functions available through VNeID will also depend on whether the relevant service has been connected to the electronic identification system.
What businesses should do
- Identify foreign executives, legal representatives and employees who may need VNeID access.
- Help eligible personnel prepare for in-person registration and identity verification.
- Review electronic transaction accounts used by the business, particularly in covered sectors such as banking and electronic invoicing.
- Check the linking deadline and technical instructions for each relevant platform.
- Maintain existing filing procedures where a digital service is not yet fully connected.
Preparing documents for a Vietnam investment, coPreparing your foreign team for Vietnam’s digital procedures? Speak with our experts: Ascentium Vietnam
A Practical September Compliance Checklist
September’s changes touch several parts of a business. A coordinated review can help foreign-invested companies identify where records, responsibilities or processes need updating:
- HR and payroll: Match foreign-worker permits and exemption documents against current assignments, employment records and insurance information.
- Corporate: Identify overseas documents needed for upcoming filings and confirm the appropriate authentication route before preparing them.
- Administration: Identify foreign executives and employees who may need VNeID access, and support eligible personnel with registration.
The aim is to give each team a clear view of what needs attention now, who owns the next step and which upcoming filings or transactions may be affected.
How Ascentium Vietnam Can Help
Ascentium Vietnam, formerly InCorp Vietnam, helps foreign investors manage the requirements that come with establishing and operating a business in Vietnam. Our corporate compliance, HR and payroll, and accounting and tax teams can review how these developments affect your operations and help you prioritise the actions across your business.
Reviewing your Vietnam compliance processes? Speak with our team to identify the steps relevant to your business: Ascentium Vietnam
