
HR and payroll compliance assessment in Vietnam
terra assesses Social Insurance, Personal Income Tax (PIT), and labor records for 250+ FDI companies in Vietnam, then closes the compliance gaps within the same engagement.
A payroll process can run smoothly for years while hidden compliance gaps continue to grow.
Common business events that trigger a compliance review
5 compliance gaps commonly found in operating companies
Social Insurance contribution bases set incorrectly
Salary and allowance structures set up in the early years were never re-examined, so some items were left out of the Social Insurance contribution base.
Report and correction in one engagement
Assessment is only the first step. terra also implements the required corrections, including payroll recalculations, filing amendments, record updates and supplementary submissions where required.
I-GLOCAL provides regulatory expertise. terra delivers operational implementation. Together, assessment, correction and handover are managed as one coordinated engagement.
How an HR and payroll compliance assessment works
Scoping call
Examine your current HR and payroll setup to map risk areas and agree the scope.
Gap assessment
Analyze payroll, Social Insurance, PIT, and labor contracts, then rank the gaps by priority.
Implementation plan
Present a plan with scope, timeline, and terms. Work begins only after you approve.
Implementation and handover
Implement the corrections, liaise with the authorities where needed, and hand over complete records.
Scoping call
Examine your current HR and payroll setup to map risk areas and agree the scope.
Gap assessment
Analyze payroll, Social Insurance, PIT, and labor contracts, then rank the gaps by priority.
Implementation plan
Present a plan with scope, timeline, and terms. Work begins only after you approve.
Implementation and handover
Implement the corrections, liaise with the authorities where needed, and hand over complete records.
What terra reviews
HR and payroll compliance checklist
The areas covered in a compliance assessment
Verify payroll, allowance, and deduction calculations
Check Social Insurance contribution bases against current rules
Reconcile PIT filings and finalization
Determine tax residency status for foreign employees
Examine labor contracts and internal labor regulations
Compare registered records against actual practice
Assess how centralized and secure HR and payroll data is
Request your compliance check
Tell us your situation. terra will help identify where to start.
What you have at the end of the engagement
Payroll ready for audit and inspection
Every calculation is documented and linked to its legal basis, ready to support audit and inspection requests from a single set of records.
Outstanding risks identified and resolved
Outstanding compliance risks are identified, quantified and resolved, including multi-year Social Insurance liabilities where applicable.
Contracts and internal rules updated to the law
Labor contracts and internal regulations are updated to Labor Code 2019 and Decree 145/2020/ND-CP, a frequent focus during labor inspections.
Handover to your internal team
terra hands over complete records and guidance so your team can maintain compliance without relying on external support.
Why FDI companies trust terra
Backed by I-GLOCAL Group
Part of a Japanese advisory group with 20+ years of tax, accounting, and compliance experience in Vietnam.
ISO/IEC 27001:2022 certified
International standard for information security covering HR and payroll data.
Over 5,000 payslips a month
Real operational capacity already serving FDI companies in Vietnam.
Supported by a clear legal basis
Every correction references Labor Code 2019 and the current decrees and guidance.
FAQs
A process that runs smoothly is not the same as full compliance. Salary structures set up in the early years rarely change, while Social Insurance, PIT and labor contract rules have changed several times. A periodic check finds those gaps first, before an audit calculates back-payments all the way back to when the error began.
The assessment covers payroll calculation, Social Insurance contribution bases, PIT filing and finalization history, tax residency status for foreign employees, labor contracts, and internal labor regulations. terra checks all of it against the current requirements of the Social Insurance, tax, and labor authorities, and compares your registered records with how the company actually operates. The result is a list of gaps ranked by risk level, with a recommended course of action for each.
Both. The assessment and correction are delivered as one engagement, from recalculating figures and updating contracts and internal rules to filing adjustments or supplementary submissions with the authorities. You do not need a separate provider to act on what the report finds. If you prefer to handle part of it in-house, terra hands over detailed guidance for your internal team.
For companies under 100 employees with complete records, it usually takes 8 to 12 weeks. Larger companies, those with multiple sites, or those with years of outstanding Social Insurance obligations may need more time. The timeline and commercial terms are confirmed after the scoping call, so you can plan resources and budget before starting.
Yes. terra focuses on hands-on implementation and operations, so it works well alongside your existing advisors. If you already have legal counsel or I-GLOCAL on the advisory side, terra acts as the implementation team. This split lets you keep your existing advisory relationships while still having a single point of accountability for the correction work.
Yes. Changes to regional minimum wages, Social Insurance contribution bases, and PIT finalization requirements can create new gaps for a previously compliant company without anyone noticing. Compliance is a state you maintain continuously, not something you set up once. terra helps you re-review your system against the latest rules and correct it in time, before the next inspection or finalization.

From finding to correction in a single engagement
terra reviews payroll, Social Insurance, and tax compliance, then resolves the issues within the same engagement, built on 20+ years of experience in Vietnam.

Schedule your HR & Payroll Compliance Assessment
The assessment covers:
- Compliance gaps across HR and payroll
- Risk areas affecting your business
- A clear roadmap for corrective actions