
New Regulations on Unemployment Insurance Contribution Rates Effective from 01 January 2026
On 31 December 2025, the Government promulgated Decree No. 374/2025/NĐ-CP, providing detailed regulations on certain provisions of the Law on

Circular No. 152/2025/TT-BTC dated 31 December 2025 issued by the Ministry of Finance provides guidance on the accounting regime applicable to household businesses and individual business operators.
Circular No. 152/2025/TT-BTC dated 31 December 2025 issued by the Ministry of Finance provides guidance on the accounting regime applicable

Decree No. 362/2025/NĐ-CP dated December 31, 2025, issued by the Government, providing guidance on the implementation of the Law on Fees and Charges, takes effect from January 1, 2026.
Decree No. 362/2025/NĐ-CP dated December 31, 2025, issued by the Government, providing guidance on the implementation of the Law on

Full text of Decree No. 360/2025/ND-CP detailing the implementation of the Law on Special Consumption Tax
On December 31, 2025, the Government promulgated Decree No. 360/2025/ND-CP providing detailed guidance on the implementation of a number of

Summary of New Highlights of Law No. 109/2025/QH15 on Personal Income Tax
On December 10, 2025, the National Assembly promulgated Law No. 109/2025/QH15 – the Personal Income Tax Law. From January 1,

Summary of New Provisions under Decree No. 359/2025/NĐ-CP Amending Decree No. 181/2025/NĐ-CP Guiding the Law on Value-Added Tax
On 31 December 2025, the Government promulgated Decree No. 359/2025/NĐ-CP, amending and supplementing Decree No. 181/2025/NĐ-CP, which provides guidance on

New provisions on unemployment insurance contribution rates effective from January 01, 2026
On June 16, 2025, the National Assembly passed the Law on Employment 2025 (Law No. 74/2025/QH15). This Law introduces a

Decree No. 337/2025/NĐ-CP dated December 24, 2025 issued by the Government on the conclusion and performance of electronic labor contracts
Decree No. 337/2025/NĐ-CP dated December 24, 2025 issued by the Government on the conclusion and performance of electronic labor contracts