$\text{[math]}$ ThonExpatAU → VN

Your file

Three switches. The number sits in the decision. Save pins the cells.

United Kingdom · Local hire (Vietnam contract) · Labour path (LĐ / work permit). Permit before Monday. Written contract before start. Count days. United Kingdom overlay credits tax. It does not pause Vietnam residence.

This week

Count Vietnam days

Residence can still open worldwide income. A visa stamp is not this switch.

183 days

Source Luật Thuế TNCN 109/2025/QH15 Điều 2 khoản 2 điểm a; NĐ 253/2026/NĐ-CP Điều 4 khoản 1

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

Permit before Monday

Justify the hire, then a written labour contract, then the card. An entry stamp is not that card.

yes

Source Bộ luật Lao động 45/2019/QH14 Điều 153 khoản 2

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

Live cells this week · 1

Worldwide income if resident

If Vietnam residence switches on, foreign payroll is in scope.

If you mix this

You keep a Hanoi lease and call the person a visitor for tax.

Open in app

yes

Source Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm a

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

Your file · 3

Employment forms A/M

Written labour contract before start — not an offer email.

If you mix this

You backfill the contract after they have already worked.

Open in app

yes

Source NĐ 219/2025/NĐ-CP Điều 22 khoản 4 — forms a and m must sign written employment contract before planned start

Checked Aug 2026 · Band high · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

BHYT contract gate

Compulsory BHYT keys to a definite-term contract of at least this many months — not to a TRC.

If you mix this

You skip BHXH because they hold a residence card.

Open in app

12 months

Source Luật BHYT Điều 12 khoản 1 điểm c (Luật 51/2024)

Checked Aug 2026 · Band med · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

Employer BHYT share

When the gate opens, the company pays this share. Rate cap is a separate cell.

If you mix this

You net the whole contribution from the worker.

Open in app

2/3

Source Luật BHYT Điều 13 khoản 1 điểm a

Checked Aug 2026 · Band med · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

AU → VN overlay · 3

Treaty with Vietnam exists?

A DTA can credit tax both ways. It does not file the return or pause Vietnam day-count.

If you mix this

You tell the client the overlay ‘handles it’ and skip a filing.

Open in app

yes

Source UK–Vietnam DTA 1994; SI 1994/3216; GOV.UK Vietnam tax treaties

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

Art 15 short-stay days

Treaty employment limb. Not Vietnam’s 183-day residence test.

If you mix this

You copy the treaty day-count onto the Vietnam tax clock.

Open in app

183 days

Source SI 1994/3216 Schedule Art 15 — 183 days within any 12 months (one of conditions)

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

FIG window

Remittance basis is gone. Qualifying new residents get a dated FIG window. Gain maths refused.

If you mix this

You still brief the old remittance basis.

Open in app

4 years

Source GOV.UK FIG guidance — maximum 4 consecutive years from start of UK tax residency

Checked Aug 2026 · Band high · Status fresh

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Method: figures past 2× SLA hide. See /method · /status · /changelog.

Terms on this file

Tax resident: Vietnam can tax worldwide income once days or habitual abode switch on. A visa stamp is not this switch.
Work permit: Labour card for foreign workers. Not the entry visa. Not a TRC.
BHYT: Compulsory health insurance. Keys to a Vietnam labour-contract length, not to a TRC.
DTA: Double tax agreement. Can credit tax both ways. Does not file the return or pause day-count.
LĐ: Labour visa symbol. Still needs the work permit unless an exemption limb fits.

Sources and check months

Gate	Value	Checked
Vietnam day-count	183 days Source Luật Thuế TNCN 109/2025/QH15 Điều 2 khoản 2 điểm a; NĐ 253/2026/NĐ-CP Điều 4 khoản 1 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-08
Worldwide income if resident	yes Source Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm a Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-08
Treaty with Vietnam exists?	yes Source UK–Vietnam DTA 1994; SI 1994/3216; GOV.UK Vietnam tax treaties Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-08
Art 15 short-stay days	183 days Source SI 1994/3216 Schedule Art 15 — 183 days within any 12 months (one of conditions) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-08
FIG window	4 years Source GOV.UK FIG guidance — maximum 4 consecutive years from start of UK tax residency Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-08
Work permit default	yes Source Bộ luật Lao động 45/2019/QH14 Điều 153 khoản 2 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-08
Employment forms A/M	yes Source NĐ 219/2025/NĐ-CP Điều 22 khoản 4 — forms a and m must sign written employment contract before planned start Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-08
BHYT contract gate	12 months Source Luật BHYT Điều 12 khoản 1 điểm c (Luật 51/2024) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-08
Employer BHYT share	2/3 Source Luật BHYT Điều 13 khoản 1 điểm a Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-08

United Kingdom → Vietnam overlay Work-permit hub Justify the hire

Decision aid, not legal advice. Cells are dated. Confirm the cited source before you file. This desk does not replace counsel.

Count Vietnam days

Residence can still open worldwide income. A visa stamp is not this switch.

183 days

Source Luật Thuế TNCN 109/2025/QH15 Điều 2 khoản 2 điểm a; NĐ 253/2026/NĐ-CP Điều 4 khoản 1

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

Gate

Value

Checked

Vietnam day-count

183 days

Source Luật Thuế TNCN 109/2025/QH15 Điều 2 khoản 2 điểm a; NĐ 253/2026/NĐ-CP Điều 4 khoản 1

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

2026-08

Worldwide income if resident

yes

Source Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm a

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

2026-08

Treaty with Vietnam exists?

yes

Source UK–Vietnam DTA 1994; SI 1994/3216; GOV.UK Vietnam tax treaties

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

2026-08

Art 15 short-stay days

183 days

Source SI 1994/3216 Schedule Art 15 — 183 days within any 12 months (one of conditions)

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

2026-08

FIG window

4 years

Source GOV.UK FIG guidance — maximum 4 consecutive years from start of UK tax residency

Checked Aug 2026 · Band high · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

2026-08

Work permit default

yes

Source Bộ luật Lao động 45/2019/QH14 Điều 153 khoản 2

Checked Aug 2026 · Band low · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

2026-08

Employment forms A/M

yes

Source NĐ 219/2025/NĐ-CP Điều 22 khoản 4 — forms a and m must sign written employment contract before planned start

Checked Aug 2026 · Band high · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

2026-08

BHYT contract gate

12 months

Source Luật BHYT Điều 12 khoản 1 điểm c (Luật 51/2024)

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

2026-08

Employer BHYT share

2/3

Source Luật BHYT Điều 13 khoản 1 điểm a

Checked Aug 2026 · Band med · Status fresh

Open primary URL

Method: figures past 2× SLA hide. See /method · /status · /changelog.

2026-08