What is changing with Vietnam's PIT filing and payroll costs in 2026?

Two changes land in Q3. First, PIT filing on salary and wage income shifts from monthly to quarterly for all companies from 8 May 2026, under Ministry of Finance Decision No. 1109/QD-BTC. Second, Vietnam's statutory base salary rises to VND 2,530,000 from 1 July 2026, which lifts the Social Insurance and Health Insurance contribution cap from VND 46,800,000 to VND 50,600,000 — increasing employer costs for higher-paid employees.