6 Core Changes in Work Permit Application Procedures for Foreigners Under Decree 219/2025/ND-CP
Applying the new 2-step consolidated process under Decree 219/2025/ND-CP to apply for work permits for foreign nationals in Vietnam. This updated legal framework eliminates the separate labor demand approval document, cuts processing time to 10 working days, and tightens regulations on intra-corporate transferees. The legal framework governing the employment of foreign workers in Vietnam recently underwent comprehensive reform with the enactment of Decree 219/2025/ND-CP, effective August 7, 2025, which officially replaces Decree 152/2020/ND-CP and Decree 70/2023/ND-CP. Subsequently, Resolution 24/2026/NQ-CP—effective from April 29, 2026, to February 28, 2027—further streamlines administrative requirements and removes redundant paperwork.
This article synthesizes all core updates, including: shortening the process from 3 steps to 2 steps, eliminating periodic labor utilization reporting, tightening regulations on intra-corporate transfers, establishing an exemption notification mechanism, enabling electronic authentication, and extracting shared database records. At the same time, Vina Boueki provides a detailed analysis of practical risks regarding corporate income tax (CIT), social insurance, and entry visas to help businesses proactively review their compliance.
1. Current Legal Framework Governing Foreign Labor in Vietnam
The issuance of Work Permits to foreign nationals is currently subject to direct regulation under systematic government-level legal documents. The Government issued Decree 219/2025/ND-CP, effective August 7, 2025, laying the foundation for a comprehensive reform in managing foreign workers. This document completely repeals the previous Decree 152/2020/ND-CP and Decree 70/2023/ND-CP, re-establishing standards regarding conditions, procedures, and employment forms for international personnel. On April 29, 2026, Resolution 24/2026/NQ-CP officially took effect (valid through February 28, 2027) to continuously drive the reduction and simplification of administrative procedures across various sectors, including the issuance and extension of Work Permits. Businesses managing foreign staff must update both documents concurrently to ensure full legal compliance across all HR dossiers.
2. 6 Core Changes When Applying for Work Permits for Foreigners
Decree 219/2025/ND-CP and Resolution 24/2026/NQ-CP introduce 6 critical shifts in practical management.
① Streamlining the Procedure from 3 Steps Down to 2 Steps for Foreigners
Under former regulations in Decree 152/2020/ND-CP, businesses had to complete 3 separate procedures sequentially: recruitment advertising for Vietnamese workers, applying for an approval document on the demand to use foreign workers, and submitting the application for Work Permit issuance. Under new regulations, the separate procedure for “Approval of demand to use foreign labor” has been eliminated. The current processing routine is consolidated into 2 steps:
Recruitment advertising for Vietnamese workers: Applies only to cases under Employment Contracts, carried out publicly at least 5 days prior to executing the next step. Submitting consolidated dossiers: Businesses submit the “Explanatory report on the demand for foreign labor and application for Work Permit issuance” at the same time. Submission must be done within 60 days and at least 10 days before the expected start date of employment. The processing time for new Work Permit applications is fixed at 10 working days from the date the competent authority receives complete and valid dossiers under Article 22 of Decree 219/2025/ND-CP. Work Permit Application Flowchart Comparison:
Old process (Decree 152/2020/ND-CP): Recruitment advertising for Vietnamese workers -> Requesting Labor Demand Approval -> Applying for Work Permit issuance. New process (Decree 219/2025/ND-CP): Recruitment advertising for Vietnamese workers (applies to Employment Contracts only) -> Submitting Consolidated Explanatory Report and Application for Work Permit issuance (Processing time: 10 working days).
② Eliminating Periodic Foreign Labor Utilization Reporting
Enterprises are officially no longer required to prepare and submit semi-annual or annual reports on foreign labor utilization to the Department of Labor, Invalids and Social Affairs (DOLISA). Supervision has shifted to post-clearance inspection via interconnected electronic databases. However, the obligation to submit periodic reports on Vietnamese labor utilization remains in force.
③ Mandatory Selection of a Single Form of Employment
Under Article 2 of Decree 219/2025/ND-CP, regulatory authorities require foreign employees to select only 01 form of employment in Vietnam. This creates a major risk point for personnel under Intra-Corporate Transfers (ICT). If an employee enters Vietnam under ICT status but the entity in Vietnam simultaneously pays payroll or enters into an Employment Contract, the company faces arising legal risks:
The Work Permit risks being declared invalid pursuant to Clause 4, Article 156 of the 2019 Labor Code. Administrative fines ranging from VND 10,000,000 to VND 20,000,000 under Clause 2, Article 32 of Decree 12/2022/ND-CP. All salary expenses paid under the wrong arrangement risk being disallowed as deductible expenses by tax authorities when calculating CIT. In cases where a switch from ICT to an Employment Contract is required, the enterprise incurs obligations for mandatory social and health insurance, amounting to approximately 30% of the salary fund.
④ Simplifying Procedures for Work Permit Exemptions
Certain foreign workers eligible for Work Permit exemptions (e.g., individuals married to Vietnamese citizens under Clause 4, Article 9 of Decree 219/2025/ND-CP) no longer need to apply for a “Certificate of Work Permit Exemption.” Instead, when handling work permit procedures for foreign nationals, the enterprise or employee only needs to submit a written notification to the competent authority at least 03 working days before the expected start date.
⑤ Applying Electronic Authentication and Parallel Criminal Record Certificate Requests
Enterprises are permitted to authorize online applications for Criminal Record Certificates via the National Public Service Portal simultaneously with the preparation of Work Permit dossiers. Electronic criminal record results are shared directly between governing bodies, minimizing waiting times. In addition, using certified electronic copies (for passports, Criminal Record Certificates, health checkups, and Enterprise Registration Certificates – ERC) processed at Commune/Ward People’s Committees yields results within 01 working day, completely replacing the requirement for physical notarized hard copies.
⑥ Reducing Application Components Under Resolution 24/2026/NQ-CP
Resolution 24/2026/NQ-CP brings an important update: when foreign workers’ information is already available on the shared National Database System (such as valid passport copies, portrait photos, or unchanged previous Work Permit details), enterprises are exempt from resubmitting these documents. This applies consistently to both new issuances and extensions of Work Permits under Articles 7, 18, and 27 of Decree 219/2025/ND-CP.
3. Summary Table of Work Permit Changes
| Comparison Criteria | Old Regulations (Decree 152/2020/ND-CP) | New Regulations (Decree 219/2025/ND-CP & Res 24/2026/NQ-CP) |
| Application Process | 3 separate steps (Recruitment -> Labor Demand Approval -> Work Permit Application) | 2 consolidated steps (Recruitment -> Submitting Consolidated Explanatory Report & Work Permit Application) |
| Processing Time | Multi-stage processing, taking 20 to 30 working days | 10 working days upon receipt of a complete and valid application |
| Periodic Foreign Worker Reporting | Semi-annual and annual reporting required | Completely abolished; shifted to electronic database monitoring |
| Intra-Corporate Transfers (ICT) | Payroll mechanisms in Vietnam were not strictly enforced | Mandatory selection of 01 working form; ICT personnel cannot receive local payroll/sign local employment contracts |
| Work Permit Exemption Confirmation | Mandatory submission of application for Exemption Certificate | Shifted to submitting a Notification (at least 3 working days prior) for eligible categories |
| Physical Paperwork Components | Notarized copies required for all documents | Shared electronic database records utilized; resubmission of existing system documents exempted |
4. Practical Risks and Compliance Recommendations for Enterprises
In accompanying international corporations and FDI enterprises, Vina Boueki has observed that many organizations frequently encounter issues in legal-technical details. Below is a detailed breakdown alongside actionable solutions:
4.1. “Manager” vs. “Executive Director” Titles
Proof documents for these two titles differ significantly. The Executive Director position strictly requires a Work Experience Certificate showing 3 years in an equivalent position, along with a lengthy Consular Legalization process (which typically takes around 90 days). If the foreign worker cannot prepare the Experience Certificate in time, the enterprise should consider registering the title under “Manager” accompanied by an Appendix amending the Company Charter or a corresponding Appointment Decision.
4.2. Converting Entry Visas to Temporary Residence Cards (TRC)
Workers entering on tourist visas or under a 45-day visa exemption cannot convert directly to a Labor Visa (LD1, LD2) or Temporary Residence Card (TRC) inside Vietnam. To resolve this, the worker must depart Vietnam and re-enter using an Electronic Visa (E-visa) registered under the proper business/employment purpose after the Work Permit has been granted.
4.3. Reviewing Payroll Arrangements for Intra-Corporate Transferees
FDI enterprises should review their entire roster of foreign staff under intra-corporate transfers. If payroll payments originate from the company’s local bank account in Vietnam for ICT personnel, the business must adjust its contract structures to prevent the Work Permit from being declared invalid and to avoid CIT back-taxes.
4.4. Key Considerations When Switching Between Employment Contracts and Intra-Corporate Transfers
Switching from a local Employment Contract to an Intra-Corporate Transfer often meets significant obstacles during authority reviews. Therefore, businesses need to carefully plan their labor structures right from the initial application phase. To explore detailed solutions for comprehensive HR management and legal investment advisory, enterprises can refer to Vina Boueki’s legal and operational services for expert guidance.
Conclusion
Decree 219/2025/ND-CP and Resolution 24/2026/NQ-CP have introduced a transparent mechanism that cuts down administrative processing time while enforcing strict compliance regarding employment arrangements and tax obligations. Understanding these core changes helps enterprises optimize operational costs and eliminate arising legal risks.
Is your business facing obstacles in Work Permit application procedures for foreign workers, preparing consolidated Explanatory Reports, organizing electronic authentication files, or seeking a complete audit of your foreign labor documentation system? Contact Vina Boueki’s team of experienced advisors today for optimal compliance solutions.
