Decree 393/2026 on foreign workers: what employers in Vietnam should prepare before 5 December 2026

If your company employs foreign experts, managers or engineers in Vietnam, mark 5 December 2026 in your calendar. On 20 October 2026, Deputy Prime Minister Phạm Thị Thanh Trà signed Decree 393/2026/ND-CP on foreign workers in Vietnam (Thanh Tra newspaper). The decree has 5 chapters, 37 articles and 4 appendices, and it replaces Decree 219/2025/ND-CP of 7 August 2025 (LuatVietnam).

According to the Ministry of Home Affairs, Vietnam had 162,858 foreign workers from about 110 countries at the end of 2025 (VnEconomy). Any company that employs or plans to hire foreigners should read this decree carefully.

The good news: work permits and exemption confirmations already issued stay valid until they expire. What you need is to know the new process for files submitted from 5 December 2026.

Who issues permits, and who counts as an "expert"?

The provincial People's Committee issues, reissues, extends and revokes work permits and exemption confirmations. It may delegate this to another agency (Article 5).

Article 4 defines the four positions that can receive a work permit:

Manager: a manager under the Law on Enterprises, or the head or deputy head of an agency or organisation.
Executive director: the head of a branch, representative office or business location; or the person who heads and directly runs a business area, with at least 2 years of experience in it.
Expert: meets one of several criteria, including: a university degree or higher plus 2 years of relevant experience; a degree in a strategic technology field; a top-grade degree from a world top-500 institution plus 1 year of experience; or at least 5 years of experience relevant to the job in Vietnam.
Technical worker: at least 1 year of training plus 2 years of experience, or at least 3 years of experience.

18 cases that do not need a work permit

Article 8 lists 18 cases that are not subject to a work permit (VnEconomy). The ones companies meet most often:

Owners or capital-contributing members of a limited liability company with a contribution of VND 3 billion or more.
Chair or members of the Board of Directors of a joint-stock company with a contribution of VND 3 billion or more.
Intra-company transferees in the 11 service sectors under Vietnam's WTO commitments.
Short-term work in Vietnam. "Short-term" means a cumulative total of no more than 90 days in a calendar year (Article 3(5)). If the person is hired or paid in Vietnam, a work permit is still required.
New groups linked to talent policies: experts in strategic technology fields and their family members, people recruited under the national AI human resources programme, and holders of special visa-exemption cards under Decree 221/2025/ND-CP.

Note: "no work permit" does not mean no paperwork. Many cases still need an exemption confirmation, or at least a notification to the authority (Vietlink Law).

Key deadlines

Step	Deadline / time	Basis
Advertise the job to Vietnamese candidates before applying	At least 5 working days before filing	Form 03, Appendix I
File for a work permit or exemption confirmation	Between 10 working days and 60 days before the expected start date	Articles 10 and 23
Authority issues the exemption confirmation	5 working days	Article 10(3)
Authority issues the work permit	10 working days	Article 23
Notification-only cases (e.g. owners contributing VND 3 billion+)	At least 3 working days before work starts	Article 10(4)
Work permit term	Up to 2 years	Article 22
Extension filing	Between 10 working days and 90 days before expiry; decided within 5 working days; extension allowed once, for up to 2 years	Articles 29 and 30
Report on the use of foreign workers	Before 5 June and 5 December each year	Article 37(6)(đ)

An exemption-confirmation file can be submitted in person, by post or online on the National Public Service Portal (Article 10(1)). A refusal must be given in writing, with reasons, within 3 working days.

The documents that most often get files returned

Under Article 19, a work-permit file includes a demand-explanation report (Form 03), a health certificate, a passport copy, a criminal record certificate, two 4x6 photos on a white background, and proof of the position. Three points often cause trouble:

The health certificate must be issued no more than 12 months before filing.
The criminal record certificate must be issued no more than 6 months before filing.
Foreign documents (except the passport) need consular legalisation, unless exempt, and a certified Vietnamese translation (Article 6).

When is a permit revoked?

Under Article 31, a work permit is revoked when it ceases to be valid under Article 156 of the Labour Code; when the employer or worker fails to follow the permit rules; when the worker is deported; when the worker is held in custody or serving a prison sentence; or when the worker dies, loses legal capacity or goes missing (LuatVietnam). In employer-related cases, the employer must return the permit within 10 working days (Article 32).

What happens to existing permits and pending files?

Work permits and confirmations issued under Decree 219/2025/ND-CP and Decree 70/2023/ND-CP remain valid until they expire (Article 35).
Files submitted before 5 December 2026 are still processed under Decree 219/2025/ND-CP.

Five things to do now

1. List every foreign worker you employ

For each person, record whether they hold a work permit, an exemption confirmation or fall under notification only, plus the expiry date and actual role. Staff seconded from the parent company, capital-contributing members and short-term visitors are the three groups most often put in the wrong category.

2. Build an extension calendar now

A work permit can be extended only once, and the file must go in between 90 days and 10 working days before expiry. Put every permit expiring between December 2026 and March 2027 on the calendar now, so you do not miss the window.

3. Consider filing early

Files submitted before 5 December 2026 are still assessed under Decree 219/2025/ND-CP. If a file is already prepared under the old rules, filing before that date avoids redoing it on the new forms.

4. Prepare the 5 December report

The year-end report deadline (before 5 December) falls on the same day the decree takes effect. Ask your local labour authority which form applies to this period (the new Appendix IV form or the Decree 219/2025 form).

5. Match the permit with payroll and tax

The term, position and salary in the permit should match the labour contract, payroll, social insurance and PIT filings. PIT for foreign employees depends on their tax residency status, so check it before the first payroll.

How 3M can help

3M supports foreign-invested companies with full-service HR and payroll: bilingual payslips, social insurance, PIT by residency status and year-end finalisation. Work-permit filings are handled through 3M's partner, with 3M as your single point of contact for reviewing files and tracking extensions.

Not sure which category your foreign staff fall into? Book a free 30-minute review with us.

Talk to us:

Hotline / Zalo: +84 33 827 0386 · Message on Zalo
Email: [email protected]

Sources:

This article is for general information only and is not advice for any specific case. Check the full text of the decree before acting on it.

Nhân sự & lươngFDIDecree 393/2026Work permit