ARE FOREIGN WORKERS WORKING IN THE FORM OF INTRA-ENTERPRISE MOVEMENT ELIGIBLE TO RECEIVE SALARY PAYMENTS IN VIETNAM?

1. About the definition of intra-enterprise migration

Pursuant to Point b, Clause 13, Article 7 of Decree No. 219/2025/ND-CP defines:

“Intra-enterprise movement: Intra-definite movement of a foreign enterprise that has established a commercial presence in the territory of Vietnam within 11 service sectors according to Vietnam’s schedule of service commitments with the World Trade Organization and has been recruited by a foreign enterprise for at least 12 consecutive months beforehand. Commercial presence includes foreign-invested economic organizations; representative offices and branches of foreign traders in Vietnam; executive offices of foreign investors in business cooperation contracts.”

2. Regarding the regulation that foreign workers moving within the enterprise are subject to a work permit or not?

The form of “Moving within the enterprise” is one of the cases  in which foreign workers are not subject to work permits (Article 7 of Decree 219/2025/ND-CP).

“Article 7. Foreign workers are not subject to work permits

1…

Foreign workers are managers, executive directors, experts or technical workers in one of the following cases:

a) Entering Vietnam to work for a total period of less than 90 days in 01 year, counting from January 01 to the last day of the year;

b) Moving within the enterprise.”

3. Regarding labor relations, labor contracts

Pursuant to the provisions of Clause 5, Article 3 of the Labor Code No. 45/2019/QH14:

“Labor relations are social relations arising in  the hiring, employment and payment of salaries between employees, employers, representative organizations of the parties, and competent state agencies. Labor relations include individual labor relations and collective labor relations”.

In addition, according to Clause 1, Article 13 of the Labor Code No. 45/2019/QH stipulates:

“A labor contract is an agreement between an employee and an employer on paid employment, salary, working conditions, rights and obligations of each party in the labor relationship. In case the two parties agree on a different name but the content shows paid employment, salary and management, administration and supervision of one party, it is considered a labor contract.”

At the same time, Point dd, Clause 1, Article 21 of the Labor Code No. 45/2019/QH14 stipulates that one of the main contents of the labor contract is: “Salary according to job or title, form of salary payment, salary payment period, salary allowance and other additional amounts”.

Clause 1, Article 90 of the Labor Code No. 45/2019/QH14 stipulates: “Salary is the amount of money that the employer pays to the employee according to the agreement to perform the job, including the salary according to the job or title, salary allowances and other additional amounts”.

Compare with Point a, Clause 1, Article 2 of the Government’s Decree No. 219/2025/ND-CP dated August 7, 2025 regulating foreign workers working in Vietnam, stipulating that the form of work of foreign workers working in Vietnam is the performance of labor contracts. At the same time,  Clause 2, Article 22 of Decree 219/2025/ND-CP stipulates: “For foreign workers as prescribed at Points a (performance of labor contracts) and m, Clause 1, Article 2 of this Decree, after the foreign worker is granted a work permit, the employer and the foreign worker must sign a written labor contract according to the provisions of Vietnamese labor law before the expected working date.”

4. About participation in compulsory social insurance

According to Point a, Clause 2, Article 2 of the Law on Social Insurance No. 41/2024/QH15, employees who are foreign citizens working in Vietnam are subject to compulsory social insurance when:

“2. Employees who are foreign citizens working in Vietnam are subject to compulsory social insurance when working under a definite-term labor contract with a term of full 12 months or more with an employer in Vietnam, except for the following cases:

1. Moving within the enterprise in accordance with the law on foreign workers working in Vietnam;”

Therefore, from the above provisions, in case foreign workers work in the form of “moving within the enterprise”, they will not be subject to work permits, nor sign labor contracts in Vietnam, are not subject to compulsory social insurance and  are not eligible to receive company salary payments in Vietnam.

In case a foreign worker signs a labor contract in Vietnam and is paid in Vietnam, it is not a form of working “moving within the enterprise”.