Laws and Considerations Regarding the Employment of Part-Time Workers
2025/09/24
- Luong Diem My
Introduction
In recent years in Vietnam, employment forms have become more flexible, and the use of part-time workers has become common in the fields of service industries, retail, and education. While companies can respond flexibly to labor shortages and workload fluctuations, they must comply with laws and regulations just as they do with full-time workers at the time of employment. This article organizes the responsibilities required of employers, from the definition of part-time workers to contracts, wages, and social insurance.
1. General Provisions on Part-Time Employment
1.1. Definition
A part-time worker refers to a person who works for hours less than the stipulated working hours set by labor laws, labor agreements, or work rules (generally 8 hours per day, 48 hours per week, or with a limit of 10 hours per day and 48 hours per week if weekly based).
1.2. Features of Legal Treatment
In principle, part-time workers are guaranteed treatment equivalent to that of full-time workers, including equal wages, equal rights and obligations, and ensured safety and health measures. Therefore, when hiring part-time workers, it is possible to apply the usual employment procedures, such as setting a probationary period and concluding a labor contract, in the same way as for full-time workers. The only difference from full-time workers is that the contractual working hours are shorter (for example: 4 hours a day, 2 days a week).
2. Types of labor contracts and points to note at the time of conclusion
Like full-time workers, it is possible to conclude the following two types of labor contracts with part-time workers as well.
① Fixed-term employment contract: A labor contract concluded between a company and a worker for a specified period (within 36 months).
② Indefinite-term employment contract: A contract in which both parties do not clearly define the contract’s effective period or the point at which its validity expires.
Depending on the planned employment period, the company selects and concludes either of the above two types. If a fixed-term labor contract is chosen, it can be concluded up to a maximum of two times. If employment continues after the expiration of the second fixed-term contract, a third contract must be concluded as an indefinite-term labor contract.
3. Wages
The wages for part-time workers can be freely determined by agreement between the parties. As a form, payment by hourly wage or daily/weekly wage is common, but it is necessary not to fall below the regional minimum wage and to comply with the payment deadline. The main payment methods and criteria are summarized as follows.
| No | Payment Method | Minimum wage standards | Payment due date |
| 1 | Hourly wage |
Determined based on the minimum wage amount (*) of the region where the employer is located. (*) Stated in Article 3, Clause 1 of Government Decree No. 74/2024/ND-CP (The above standards are as of the time of writing and may be changed annually by the government) |
Payment can be made immediately after work completion or in a lump sum based on agreement (within 15 days) |
| 2 | Daily pay/weekly pay | After conversion to the hourly rate mentioned above, it must not fall below the regional minimum hourly wage stated above. | Payment can be made for each working day or week, or can be made collectively based on an agreement (within 15 days). |
4. Mandatory Social Insurance and Income Tax
4.1. Mandatory Social Insurance
Previously, there was no clear legal regulation regarding the mandatory enrollment in insurance for part-time workers (Vietnamese nationals), but the amendment to the Insurance Law effective July 1, 2025, has clarified that enrollment is mandatory if the following conditions are met.
| Compulsory Social Insurance | Persons eligible for enrollment and enrollment conditions | Wages for calculation basis |
| Social Insurance (Effective from July 1, 2025) | ・Having an indefinite contract or a fixed-term contract of one month or longer ・Must have a monthly wage equal to or above the minimum base wage for calculating mandatory social insurance contributions. ※The minimum amount for the mandatory social insurance premium calculation base corresponds to the reference standard amount (as of August 1, 2025, the reference standard amount is 2,340,000 VND/month). |
Calculation method: Hourly wage/daily wage/weekly wage specified in the labor contract × agreed working hours for the relevant month in the contract (hours/days/weeks). Upper limit: Up to 20 times the reference standard amount. |
| Health Insurance (Effective from July 1, 2025) | ||
| Unemployment Insurance (Effective from January 1, 2026) | Details have not been disclosed yet, but it is assumed that the same standards as social insurance and health insurance will be applied. |
4.2. Obligation to File Personal Income Tax Returns and Withhold Tax
As with full-time workers, there is an obligation to withhold tax in the following cases.
| Case | Withholding Tax Rate |
| Employment contract period of three months or more | Based on the progressive tax table under tax law |
| The labor contract duration is less than 3 months and the total payable amount per occasion (wages, fees, and other amounts paid) is 2,000,000 VND or more | 10% of the total payable amount |
As a point to note, if a part-time worker only earns the above-mentioned 10% of income subject to withholding tax and is expected not to meet the taxable income threshold after dependent exemption, they can temporarily be exempted from withholding by submitting a tax declaration form based on Form 08/CK-TNCN under Circular No. 80/2021/TT-BTC to the employer.
5. Responsibilities of Employers and Penalties for Violations
If a violation is discovered in the employment of part-time workers by the employer, there is a risk that administrative penalties as outlined below may be imposed.
| Violation acts | Penalty Details (*) |
| Delay in wage payment | Fine of 10,000,000 to 100,000,000 VND |
| Payment below the minimum wage | Fine ranging from 40,000,000 to 150,000,000 VND |
| Delay in payment of social insurance, health insurance, and unemployment insurance (non-payment) | ・Payment of overdue premiums ・Payment of late fees calculated as 0.03% per day of delay ・Administrative penalties such as fines |
| Fraudulent exemption from social insurance, health insurance, and unemployment insurance (dodging enrollment) | ・Payment of the unpaid insurance premiums ・Payment of late fees calculated as 0.03% per day of non-enrollment ・Administrative penalties such as fines ・Pursuit of criminal responsibility |
（*）These penalties apply to organizations (corporations).
Conclusion
This article summarizes the laws and points to be noted by companies when employing part-time workers. When considering implementation, companies are required to thoroughly understand the above laws and establish an appropriate and effective operational system, while ensuring strict compliance to prevent legal risks in advance.
References:
– Labor Law 2019
– 2024 Social Insurance Law
– 2024 Revised Health Insurance Law
– 2025 Employment Law
– Government Decree No. 74/2024/ND-CP
– Government Decree No. 158/2025/ND-CP
– Circular No. 111/2013/TT-BTC
– Circular No. 80/2021/TT-BTC
This article was translated by Yarakuzen.
