
New regulatory framework from 5 December 2026
On 20 October 2026, the Vietnamese Government promulgated Decree No. 393/2026/ND-CP, which will take effect on 5 December 2026, replacing Decree No. 219/2025/ND-CP.
Article 8 of the new Decree sets out 18 categories of foreign workers who are not subject to work-permit requirements. The Decree also specifies the eligibility criteria and administrative procedures applicable to these categories.
Key exemptions relevant to businesses
- 01 Investors and capital contributors
- Foreign owners or capital-contributing members of limited liability companies, and chairpersons or members of the boards of joint-stock companies, whose qualifying capital contribution is at least VND 3 billion.
- 02 Short-term assignments
- Foreign managers, executives, experts and technical workers undertaking short-term work in Vietnam, provided their cumulative working period for one or more Vietnamese employers does not exceed 90 days in a calendar year, and no employment relationship involving the hiring, use of labour or payment of wages by a Vietnamese entity arises. Where such an employment relationship arises, an application for a work permit under the labour contract category is required.
- 03 Intra-company transfers
- Qualifying managers, executives and experts transferred temporarily from an overseas enterprise to its commercial presence in Vietnam, provided they have been employed by the overseas enterprise for at least 12 consecutive months before entering Vietnam. This exemption applies to enterprises operating within the 11 service sectors covered by Vietnam's WTO commitments. Technical workers are not included in the definition of intra-company transferees under the new Decree. However, specific transitional arrangements apply to technical workers who already hold valid work permits or work-permit exemption certificates under the previous regulations.
- 04 Strategic technology and AI talent
- Experts working in fields listed as strategic technologies or strategic technology products, together with their relatives, as well as foreign workers attracted under Vietnam's National Programme for Development of Artificial Intelligence Human Resources.
Exemption does not mean all procedures are waived
Employers should distinguish between exemption from a work permit and exemption from the requirement to obtain a work-permit exemption certificate.
Under Article 10, certain categories must obtain a work-permit exemption certificate, while specified categories are not required to obtain one but remain subject to advance written notification to the competent authority at least 03 working days before the expected commencement of work (Article 10(4)).
The applicable procedure depends on the specific exemption category. Employers should therefore verify the relevant documentation and notification requirements before work begins.
Recommended actions for employers
Businesses should review their foreign workforce and upcoming assignments in Vietnam before the new Decree takes effect. In particular, employers should:
- Eligibility
- Assess whether each foreign employee falls within an exemption category and meets its eligibility requirements.
- Evidence
- Verify supporting evidence, including capital contribution records, overseas employment history and assignment details.
- Procedure
- Confirm whether an exemption certificate or advance notification is required, and the applicable timeline, before work begins.
- Technical workers
- Review existing intra-company transfer arrangements involving technical workers and assess whether the transitional provisions or alternative work arrangements apply.
This alert is for general informational purposes only and does not constitute legal advice. Eligibility and procedural requirements should be assessed on a case-by-case basis.
- [1] Government of Vietnam — Decree No. 393/2026/ND-CP: https://vanban.chinhphu.vn/?docid=220059&orggroupid=2&pageid=27160
- [2] Vietnam Government News — Cases in which foreign workers are not subject to work permit requirements: https://en.baochinhphu.vn/cases-in-which-foreign-workers-are-not-subject-to-work-permit-requirements-111261022085318854.htm
- [3] Official Gazette — Decree No. 393/2026/ND-CP: https://congbao.chinhphu.vn/van-ban/nghi-dinh-so-393-2026-nd-cp-470855.htm
- [4] Báo Chính phủ (Vietnamese): https://baochinhphu.vn/cac-truong-hop-nguoi-lao-dong-nuoc-ngoai-khong-thuoc-dien-cap-giay-phep-lao-dong-102261021162701086.htm
