Decree 337/2025/ND-CP prescribing electronic labor contracts

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ATTRIBUTE

Decree No. 337/2025/ND-CP dated December 24, 2025 of the Government prescribing electronic labor contracts
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Official number:337/2025/ND-CPSigner:Pham Thi Thanh Tra
Type:DecreeExpiry date:Updating
Issuing date:24/12/2025Effect status:
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Fields:Labor - Salary , Information - Communications
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LuatVietnam.vn is the SOLE distributor of English translations of Official Gazette published by the Vietnam News Agency
Effect status: Known

THE GOVERNMENT
_______
No. 337/2025/ND-CP

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness
_________________
Hanoi, December 24, 2025

DECREE

Prescribing electronic labor contracts

 

Pursuant to the Law on Organization of the Government No. 63/2025/QH15;

Pursuant to the Labor Code No. 45/2019/QH14;

Pursuant to the Law on E-Transactions No. 20/2023/QH15;

Pursuant to the Law on Identification No. 26/2023/QH15;

Pursuant to the Law on Data No. 60/2024/QH15;

Pursuant to the Law on Information Technology No. 67/2006/QH11;

Pursuant to the Law on Cyberinformation Security No. 86/2015/QH13;

Pursuant to the Law on Access to Information No. 104/2016/QH13;

Pursuant to the Law on Cyber security No. 24/2018/QH14;

Pursuant to the Law on Archives No. 33/2024/QH15;

At the proposal of the Minister of Home Affairs;

The Government hereby promulgates the Decree prescribing electronic labor contracts.

 

Chapter I

GENERAL PROVISIONS

 

Article 1. Scope of regulation

This Decree prescribes the conclusion and performance of electronic labor contracts; and the development, updating, management, maintenance, exploitation, and use of the Electronic Labor Contract Platform.

Article 2. Subjects of application

1. Employees as prescribed in Clause 1, Article 3 of the Labor Code who conclude and perform electronic labor contracts.

2. Employers as prescribed in Clause 2, Article 3 of the Labor Code who conclude and perform electronic labor contracts.

3. Other agencies, organizations, and individuals involved in the implementation of the regulations herein.

Article 3. Interpretation of terms

In this Decree, the following terms are construed as follows:

1. Electronic labor contract means a labor contract concluded and established in the form of a data message in accordance with the law on labor and the Law on E-Transactions, having the same legal validity as a paper-based labor contract.

2. Electronic Labor Contract Platform means a large-scale information system serving electronic transactions as prescribed in Clause 2, Article 17 of the Government’s Decree No. 137/2024/ND-CP dated October 23, 2024, defining e-transactions of state agencies and information systems serving e-transactions. The Electronic Labor Contract Platform is developed, operated, and managed by the Ministry of Home Affairs; it functions to centrally manage data on electronic labor contracts and provide shared services to agencies, organizations, enterprises, cooperatives, households, and individuals on a nationwide scale.

3. Information system serving electronic transactions in the conclusion and performance of electronic labor contracts (hereinafter referred to as eContract) means a system linked with the Electronic Labor Contract Platform allowing employees and employers to create, digitally sign, store, retrieve, and manage electronic labor contracts, and simultaneously report on employment and certify electronic labor contracts as prescribed in this Decree.

4. eContract Provider means an organization or enterprise possessing an eContract system selected by employers and employees to conclude and perform electronic labor contracts and to certify electronic labor contracts as prescribed in this Decree.

5. Electronic labor contract identification code (hereinafter referred to as ID) means a unique sequence of numbers issued by the Electronic Labor Contract Platform for each electronic labor contract and each electronic labor contract converted from a paper-based labor contract.

6. Electronic labor contract certification means an activity performed by an eContract Provider through data message certification services in accordance with the Law on E-Transactions. The Electronic Labor Contract Platform only performs inspection, reconciliation, and recording of the status of labor contracts that have been certified as prescribed.

7. Electronic labor contract data service means a service providing information and data that is exploited, analyzed, and synthesized from the Electronic Labor Contract Platform to agencies, organizations, enterprises, and individuals in accordance with the law on data. Data services are provided uniformly and centrally at the Electronic Labor Contract Platform.

8. Development of the Electronic Labor Contract Platform means activities of establishing, developing, and perfecting the Platform, determined from the time of proposing the development policy until the time the Platform is formed, meets technical requirements, and is eligible to be put into exploitation and use.

9. Updating the Electronic Labor Contract Platform means activities ensuring that data in the Platform is reflected fully, timely, and accurately according to actual occurrences.

10. Maintenance of the Electronic Labor Contract Platform means activities ensuring that the constructed Platform exists, operates continuously, and possesses appropriate data quality in accordance with the requirements of competent authorities.

11. Exploitation and use of the Electronic Labor Contract Platform means activities of accessing, extracting, processing, and using labor contract data and applications of the Platform to serve specific purposes.

12. Connection to the Electronic Labor Contract Platform means activities creating linkages between information systems and the Platform in order to exchange and transmit data.

13. Data sharing means activities of transferring data or copying data from the data-managing agency, organization, or individual to the agency, organization, or individual having the need to exploit and use such data.

 

Chapter II

CONCLUSION AND PERFORMANCE OF ELECTRONIC LABOR CONTRACTS

 

Article 4. General principles

1. The conclusion and performance of electronic labor contracts must comply with the law on labor, electronic transactions, cyber information security, data, personal data protection, archives, and the provisions herein.

2. Electronic labor contracts must be sent to the employee and the employer in the form of a data message via appropriate electronic means as agreed upon by the parties.

3. It is encouraged to use electronic labor contracts to replace paper-based labor contracts in the human resource management of employers and in the settlement of administrative procedures related to labor contracts.

Article 5. Subjects participating in the conclusion and performance of electronic labor contracts

Subjects participating in the activity of concluding and performing electronic labor contracts include:

1. Employees and employers competent to conclude labor contracts as prescribed in Article 18 of the Labor Code.

2. eContract Providers meeting the conditions prescribed in Clause 3, Article 6 of this Decree.

Article 6. Conditions and methods for concluding electronic labor contracts

1. The conclusion of electronic labor contracts shall be performed through an eContract meeting the following conditions:

a) Using digital signature software and digital signature checking software that meets the requirements of the Law on E-Transactions.

b) Having security measures to ensure the safety of customer information and electronic labor contract data; having technical plans to ensure the maintenance and remediation of electronic contract certification activities in the event of an incident.

c) Having storage plans ensuring the data integrity of electronic documents; ensuring the ability to retrieve electronic labor contracts concluded on the eContract.

d) Having functions ensuring the correct identification of subjects and performing identity authentication in accordance with the law on electronic identification and authentication of employees and employers.

dd) Having technical measures to confirm that the identified organization or individual agrees with the contents of the labor contract.

e) Having functions to certify electronic labor contracts in accordance with the Law on E-Transactions in order to perform the certification of electronic labor contracts before sending such electronic labor contracts to the Electronic Labor Contract Platform for ID attachment.

g) Having functions to convert the form between electronic labor contracts and paper-based labor contracts in accordance with the Law on E-Transactions.

h) Providing electronic transaction accounts complying with Article 46 of the Law on E-Transactions.

i) Having functions supporting employers to report on employment in accordance with the labor law through the protocol and format prescribed by the Ministry of Home Affairs.

k) Having functions for synthesis, statistics, and periodic or ad-hoc reporting to serve the management of electronic labor contract transactions.

l) Connecting via a standard application programming interface (API) with the Electronic Labor Contract Platform as prescribed by the Ministry of Home Affairs.

m) Ensuring technical requirements on information security in accordance with the law on cyber information security.

2. Employers and employees must ensure the following conditions:

a) For employees and employers being individuals: personal identification papers including citizen identity cards, identity cards, electronic identification, identification certificates, or level-2 electronic identification accounts, or passports that remain valid; valid entry visas or documents proving exemption from entry visas (for individuals being foreigners).

b) For employers being enterprises, agencies, organizations, cooperatives, or households: establishment decisions or decisions defining functions, tasks, powers, and organizational structure, or enterprise registration certificates, investment registration certificates, or household business registration certificates; and personal identification papers of the legal representative of the enterprise, agency, organization, cooperative, or household, including: citizen identity cards, identity cards, identification certificates, or level-2 electronic identification accounts, or passports that remain valid; valid entry visas or documents proving exemption from entry visas (for individuals being foreigners).

c) Possessing a digital signature and using timestamping services in accordance with the Law on E-Transactions.

3. eContract Providers must ensure the following conditions:

a) Possessing an eContract meeting the conditions in Clause 1 of this Article.

b) Possessing solutions and technologies to collect, check, and cross-reference to ensure accuracy between the identification information and biometric data of the legal representative of the organization or the individual (being biological factors and characteristics attached to the legal representative of the organization or the individual performing identification, which are difficult to forge and have a low coincidence rate such as fingerprints, face, iris, voice, and other biometric factors) and the corresponding information and biometric factors on the personal identification papers of the legal representative of the organization or the individual prescribed in Clause 2 of this Article; and ensuring the correct identification of subjects and performing identity authentication in accordance with the law on electronic identification and authentication.

c) Possessing a Trust Service Business License with the permitted service type being the provision of data message certification services in accordance with the Law on E-Transactions.

4. Electronic labor contracts shall be created, subject to identity authentication of the concluding subjects, digitally signed, attached with timestamps accompanying the digital signatures of the concluding subjects, and certified for data messages by the eContract Provider on the eContract ensuring the conditions prescribed in Clause 1 of this Article. Within 24 hours from the time the last party signs, the eContract Provider must send the electronic labor contract to the Electronic Labor Contract Platform to attach an ID as prescribed by the Ministry of Home Affairs.

Article 7. Validity of electronic labor contracts

Electronic labor contracts take effect from the time the last party gives digital signature, with timestamps attached to the digital signatures of the participating subjects and data message certification by the eContract Provider on the electronic labor contract, unless otherwise agreed by the parties.

Article 8. Conversion of form between paper-based labor contracts and electronic labor contracts

1. Electronic labor contracts converted from paper-based labor contracts shall be implemented in accordance with Clause 1, Article 12 of the Law on E-Transactions and meet the following requirements:

a) The subjects concluding the paper-based labor contract must be authenticated in accordance with the law on electronic identification and authentication.

b) The converted electronic labor contract must be digitally signed by a competent person of the employer to confirm the accuracy and completeness compared to the original and to take responsibility before the law for the content of the conversion. The electronic labor contract must be attached with an ID after conversion.

2. Paper-based labor contracts converted from electronic labor contracts shall be implemented in accordance with Clause 2, Article 12 of the Law on E-Transactions.

3. Converted labor contracts have the same value as the original when satisfying all conditions in accordance with the Law on E-Transactions.

Article 9. Amendment, supplementation, suspension, and termination of electronic labor contracts

1. In cases where a labor contract has been concluded via electronic means, the amendment, supplementation, suspension, or termination of the electronic labor contract shall be performed in the same manner as for the conclusion of electronic labor contracts as prescribed in Articles 5, 6, and 7 of this Decree, unless otherwise agreed by the parties.

2. In cases where a labor contract has been concluded in paper form, the amendment, supplementation, suspension, or termination of the labor contract via the form of data messages shall be performed according to the following sequence:

a) Performing conversion to an electronic labor contract as prescribed in Clause 1, Article 8 of this Decree.

b) Amendment, supplementation, suspension, or termination of the electronic labor contract after conversion shall be performed as prescribed in Clause 1 of this Article.

3. Appendices to labor contracts, suspension agreements, and notices of termination of electronic labor contracts or of converted electronic labor contracts must be attached with the same ID of that labor contract in order to ensure consistency, integrity, and the ability to retrieve the transaction history of the related parties.

 

Chapter III

DEVELOPMENT, UPDATING, MAINTENANCE, EXPLOITATION, AND USE OF THE ELECTRONIC LABOR CONTRACT PLATFORM

 

Article 10. Principles for development, updating, maintenance, exploitation, and use of the Electronic Labor Contract Platform

1. The Electronic Labor Contract Platform shall be developed, managed, and operated centrally; and exploited and used uniformly from the central to local levels.

2. The Electronic Labor Contract Platform shall be maintained to operate continuously, stably, and smoothly, meeting the requirements for managing the conclusion and performance of electronic labor contracts; and meeting the requirements for exploitation and use by agencies, organizations, and individuals in accordance with the law.

3. Information and data regarding electronic labor contracts shall be stored safely and confidentially, ensuring integrity and complying with the law on cyber information security, data, and personal data protection.

4. The development, updating, maintenance, exploitation, and use of the Electronic Labor Contract Platform shall comply with relevant laws and be consistent with the National Digital Architecture Framework.

Article 11. Development of the Electronic Labor Contract Platform

The construction of the Electronic Labor Contract Platform shall include the following activities:

1. Designing the architecture of the Electronic Labor Contract Platform consistent with the National Digital Architecture Framework.

2. Establishing an information system to store and manage the updating, maintenance, and exploitation of electronic labor contract data, including technical infrastructure, hardware, software, and applications through new investment, leasing of services, use of existing information systems, or public-private partnerships as prescribed by the law on public investment, investment in the form of public-private partnership, state budget, bidding, and relevant laws.

3. Collecting, standardizing, creating, and providing services regarding electronic labor contract data.

4. Other activities as prescribed by law.

Article 12. Accounts on the Electronic Labor Contract Platform

Accounts on the Electronic Labor Contract Platform shall be granted by the Ministry of Home Affairs and be managed and used in accordance with the Law on E-Transactions.

Article 13. Technical infrastructure of the Electronic Labor Contract Platform

1. The technical infrastructure of the Electronic Labor Contract Platform shall include server systems, workstations, equipment ensuring network connectivity, equipment ensuring safety and cyber security, encryption devices, storage devices, internet connection transmission systems, and other equipment.

2. The technical infrastructure of the Electronic Labor Contract Platform shall be hosted and operated on the infrastructure of the National Data Center.

Article 14. Collection, updating, and management of data on the Electronic Labor Contract Platform

1. Data collected, updated, and managed on the Electronic Labor Contract Platform shall include:

a) Electronic labor contracts, appendices to electronic labor contracts, and other related electronic documents ensuring full satisfaction of conditions and methods for concluding, amending, supplementing, and terminating electronic labor contracts as prescribed in Article 6 and Article 9 of this Decree.

b) Electronic labor contracts converted from paper-based labor contracts as prescribed in Clause 1, Article 8 of this Decree.

c) Information on the main contents of the labor contract as prescribed by the labor law.

d) Information on the labor utilization situation of enterprises, agencies, organizations, cooperatives, households, and individuals.

dd) Information on transaction logs of electronic labor contracts, including access information, operation history, transaction event chains, data messages, authentication time, IDs, and technical data (metadata) generated during the process of initialization, conclusion, amendment, supplementation, suspension, termination, and storage of electronic labor contracts.

e) Other information serving state management work on labor as prescribed by law.

2. Sources for collecting and updating data into the Electronic Labor Contract Platform:

a) eContract Providers shall send and automatically synchronize, according to technical standards, the data prescribed at Points a, b, dd, and e, Clause 1 of this Article.

b) Employers shall directly update the data prescribed at Point c and Point e, Clause 1 of this Article through accounts granted on the Electronic Labor Contract Platform.

c) Departments of Home Affairs of provinces and centrally-run cities shall directly update data as prescribed at Point d and Point e, Clause 1 of this Article through accounts granted on the Electronic Labor Contract Platform.

d) National databases and specialized databases shall share data to serve the cross-checking and verification of electronic labor contract information.

dd) Other sources as prescribed by the law on data.

3. The Ministry of Home Affairs shall coordinate with relevant agencies, organizations, and individuals to promulgate lists of master data, open data, and shared data within the Electronic Labor Contract Platform in accordance with the law on data.

4. Data on electronic labor contracts shall be managed and archived in accordance with the law on archives and the law on data.

Article 15. Electronic labor contract data services provided on the Electronic Labor Contract Platform

1. Data sharing services serving the purpose of settling administrative procedures related to labor contracts of state agencies.

2. Data synchronization services with the master data of the Electronic Labor Contract Platform serving the purpose of standardizing and unifying data among databases and related information systems within state agencies.

3. Services for synthesis, statistics, analysis, and reporting of data on electronic labor contracts to support management, direction, and administration by competent authorities; administrative reform; and enhancement of public governance capacity.

4. Services providing electronic labor contract data to citizens and enterprises to develop the digital economy and digital society.

Article 16. Connection and sharing of data with the Electronic Labor Contract Platform

1. National databases, specialized databases, the National Data Center, public service portals, information systems for settling administrative procedures, integration and data sharing platforms at ministerial and provincial levels, other information systems of state agencies, and other databases shall connect with the Electronic Labor Contract Platform via telecommunications networks, the Internet, computer networks, and information systems in accordance with the law on connection and sharing of data, and open data serving electronic transactions of state agencies.

2. To ensure confidentiality, security, information safety, and personal data protection when connecting and sharing information with the Electronic Labor Contract Platform, information systems of state agencies and organizations must ensure the following requirements:

a) Meeting standards and technical regulations on information technology in connecting and sharing with the Electronic Labor Contract Platform.

b) Ensuring information security at a minimum of level 3 as prescribed by the law on assurance of information system security by level when officially connecting.

3. The connection and sharing of data as prescribed in Clause 1 of this Article shall be implemented on the basis of written agreement between the Ministry of Home Affairs and the agency or organization managing the database or information system.

4. The Ministry of Home Affairs shall notify in writing the refusal or suspension of connection and data sharing within the Electronic Labor Contract Platform in the following cases:

a) The information system of the agency or organization requesting connection fails to meet the conditions prescribed in Clause 2 of this Article.

b) The connected agency or organization engages in unauthorized access, alteration, deletion, destruction, or dissemination of information within the Electronic Labor Contract Platform.

c) The connected agency or organization violates regulations on personal data protection or the contents agreed upon with the Ministry of Home Affairs as prescribed in Clause 3 of this Article.

Article 17. Subjects exploiting and using data and services in the Electronic Labor Contract Platform

1. The Ministry of Home Affairs shall exploit and use data and services in the Electronic Labor Contract Platform to serve state management work regarding electronic labor contract transactions as prescribed in Clause 2, Article 49 and Clause 3, Article 50 of the Law on E-Transactions; and for statistics and synthesis serving the leadership, direction, and administration of competent authorities and the planning of plans and policies on employment, labor, labor relations, wages, and social insurance.

2. State agencies, political organizations, and socio-political organizations shall exploit data and use services in the Electronic Labor Contract Platform to serve state management work according to their assigned functions, tasks, and powers.

3. Agencies, organizations, and individuals are permitted to exploit and use their own data; and the personal data of others if consented to by such persons in accordance with the law.

Article 18. Methods of exploiting and using data in the Electronic Labor Contract Platform

Agencies, organizations, enterprises, and individuals shall exploit and use data in the Electronic Labor Contract Platform:

1. Through electronic labor contract data services provided on the Electronic Labor Contract Platform.

2. Through connection and sharing of data between the Electronic Labor Contract Platform and national databases and other related databases and information systems.

3. Through written requests for data provision:

a) Agencies, organizations, enterprises, and individuals shall send written requests for data provision from the Electronic Labor Contract Platform to the Ministry of Home Affairs.

b) The written request for data provision must clearly state the purpose and scope of data required to be provided from the Electronic Labor Contract Platform and a commitment to take responsibility for using the provided data for the correct purpose.

c) Within 07 working days from the date of receipt of the written request, based on the law, the Ministry of Home Affairs shall consider and decide on permitting the exploitation and provision of data as prescribed.

d) In case of agreeing to permit data exploitation, a written response and provision of data shall be sent to the agency, organization, enterprise, or individual. In case of disagreement to permit data exploitation, a written response must be issued stating the reason.

 

Chapter IV

IMPLEMENTATION ORGANIZATION

 

Article 19. Rights and responsibilities of employers

1. Employers have the following rights:

a) Registering and using an account accessing the Electronic Labor Contract Platform to look up, verify, and manage the data of their electronic labor contracts that have been concluded.

b) Using eContract to declare the employees and report on employment as prescribed in Article 4 of the Government’s Decree No. 145/2020/ND-CP dated December 14, 2020, detailing and guiding the implementation of a number of articles of the Labor Code regarding working conditions and industrial relations.

c) Sharing and using their electronic labor contract data from the Electronic Labor Contract Platform to report on employment, and perform relevant administrative procedures and electronic transactions in accordance with the law.

2. Employers have the following responsibilities:

a) Performing the conclusion, amendment, supplementation, suspension, and termination of electronic labor contracts as prescribed in this Decree.

b) Archiving and securing electronic labor contract data, ensuring integrity and retrieval capability when necessary.

c) Coordinating with eContract Providers and state management agencies in inspecting, verifying information, and resolving issues arising related to electronic labor contracts.

d) Organizing guidance and training, and providing facilities and conditions to support employees in concluding and performing electronic labor contracts; and in using and accessing electronic labor contracts on the Electronic Labor Contract Platform.

dd) Immediately notifying the agency managing the Electronic Labor Contract Platform upon detecting signs of security risks, forgery, information deviation, or unauthorized access.

e) Complying with the law on state secret protection, personal data protection, and the operation regulation of the Electronic Labor Contract Platform during the process of exploiting and using electronic labor contract data.

Article 20. Rights and responsibilities of employees

1. Employees have the following rights:

a) Registering and using an account accessing the Electronic Labor Contract Platform to look up, verify, and manage the data of their electronic labor contracts that have been concluded.

b) Sharing and using their electronic labor contract data from the Electronic Labor Contract Platform to perform relevant administrative procedures and electronic transactions in accordance with the law.

2. Employees have the following responsibilities:

a) Performing the conclusion, amendment, supplementation, suspension, and termination of electronic labor contracts as prescribed in this Decree.

b) Keeping account access information confidential and not share it with others for unauthorized use.

c) Updating personal information fully and accurately according to instructions when registering an account on the Electronic Labor Contract Platform.

d) Immediately notifying the agency managing the Electronic Labor Contract Platform upon detecting signs of security risks, forgery, information deviation, or unauthorized access.

dd) Complying with the law on state secret protection, personal data protection, and the operation regulation of the Electronic Labor Contract Platform during the process of exploiting and using electronic labor contract data.

Article 21. Responsibilities of eContract Providers

1. Sending the electronic labor contract attached with an ID to the employee and the employer in the form of a data message through appropriate electronic means according to the service provision agreement.

2. Establishing a stable and secure technical connection channel with the Electronic Labor Contract Platform, ensuring the capability to transmit and receive data accurately, timely, and confidentially.

3. Publicly notifying the method of operation and service quality on the official website of the eContract Provider, including the service registration process, forms, relevant costs, and conditions for service provision.

4. Ensuring continuous connection, security, and integrity of electronic labor contract data; and necessary conditions to perform the conclusion of electronic labor contracts and performing transactions as requested by related parties in the conclusion and performance of electronic labor contracts.

5. Providing tools for employers to digitize and convert the form between paper-based labor contracts and electronic labor contracts; and tools to report on employment as prescribed by law.

6. Fully implementing the reporting regime regarding the deployment of eContract provision activities; and regarding the situation of electronic labor contract transactions on the eContract system as prescribed by the Ministry of Home Affairs.

7. Performing the archiving of electronic labor contract data as prescribed by the law on archives.

8. Developing and maintain technical plans, organizational structures, personnel, and operational processes to perform the certification of electronic labor contracts.

9. In cases where the eContract Provider terminates operation, all electronic labor contract data must be transferred to the Electronic Labor Contract Platform under the Ministry of Home Affairs’ instructions.

Article 22. Responsibilities of the Ministry of Home Affairs

1. Assuming the prime responsibility for, and coordinating with related agencies in, organizing the deployment, guidance, inspection, and supervision of the implementation of this Decree.

2. Assuming the prime responsibility for, and coordinating with the Vietnam General Confederation of Labor and related agencies to deploy the development, updating, maintenance, exploitation, and use of the Electronic Labor Contract Platform in accordance with the law.

3. Developing and promulgating the Architectural Model and Operation Regulation of the Electronic Labor Contract Platform.

4. Developing, reviewing, updating, and promulgating guidance on the functions and technical features of the Electronic Labor Contract Platform; on the issuance and management of IDs; and on the reporting regime serving state management regarding electronic labor contract transactions.

5. Assuming the prime responsibility for, and coordinating with the Ministry of Science and Technology to provide guidance on the connection, sharing, updating, exploitation, and use of data and services provided on the Electronic Labor Contract Platform; technical standards and regulations on information technology for connecting and sharing data between the Electronic Labor Contract Platform and national databases, specialized databases, public service portals, information systems for settling administrative procedures, and eContract systems.

6. Publishing the list of eContract Providers eligible to connect with the Electronic Labor Contract Platform.

Article 23. Responsibilities of the Ministry of Public Security

1. Providing infrastructure at the National Data Center satisfying the requirements for the construction and operation of the Electronic Labor Contract Platform.

2. Coordinating with the Ministry of Home Affairs to promulgate the list of master data, the list of open data, and the list of shared data within the Electronic Labor Contract Platform.

3. Coordinating with the Ministry of Home Affairs in selecting the implementation method and determining costs to ensure the activities of development, updating, management, maintenance, exploitation, and use of the Electronic Labor Contract Platform.

Article 24. Responsibilities of the Ministry of Finance

Coordinating with the Ministry of Home Affairs to ensure funding for the development, updating, management, maintenance, exploitation, and use of the Electronic Labor Contract Platform in accordance with the law on public investment, investment in the form of public-private partnership, state budget, bidding, and relevant laws.

Article 25. Responsibilities of the Ministry of Science and Technology

1. Coordinating with the Ministry of Home Affairs to develop guidance on the implementation of activities regarding data sharing governance, data exploitation, and standards and technical regulations on information technology for connecting and sharing information between the Electronic Labor Contract Platform and other national databases, specialized databases, public service portals, and information systems for settling administrative procedures.

2. Coordinating with the Ministry of Home Affairs in selecting the implementation method and determining costs to ensure the development, updating, management, maintenance, exploitation, and use of the Electronic Labor Contract Platform.

Article 26. Responsibilities of ministries, ministerial-level agencies, and government-attached agencies

1. Connecting and sharing data of national databases and specialized databases under their management scope with the Electronic Labor Contract Platform.

2. Reviewing and adjusting regulations and administrative procedures under their management scope to utilize electronic labor contract data from the Electronic Labor Contract Platform as prescribed in this Decree and relevant laws.

3. Complying with the law on state secret protection, personal data protection, and the Operation Regulation of the Electronic Labor Contract Platform during the process of exploiting and using electronic labor contract data.

Article 27. Responsibilities of People's Committees of provinces and centrally-run cities

1. Connecting and sharing data under their management scope with the Electronic Labor Contract Platform.

2. Reviewing and adjusting regulations and administrative procedures under their functions and tasks to utilize electronic labor contract data from the Electronic Labor Contract Platform to serve exploitation and use as prescribed in this Decree and relevant laws.

3. Complying with the law on state secret protection, personal data protection, and the Operation Regulation of the Electronic Labor Contract Platform during the process of exploiting and using electronic labor contract data.

4. Directing the Department of Home Affairs to perform the following tasks:

a) Disseminating and popularizing regulations on electronic labor contracts to employers, employees, and relevant agencies and organizations within the locality.

b) Guiding, inspecting, and supervising the implementation of regulations on electronic labor contracts within the locality.

c) Providing information and updating reports on the labor utilization situation of employers within the locality and other reports in accordance with labor laws and the Ministry of Home Affairs’ instructions.

 

Chapter V

IMPLEMENTATION PROVISIONS

 

Article 28. Effect

1. This Decree takes effect from January 01, 2026.

No later than July 01, 2026, the Electronic Labor Contract Platform must be officially put into operation. The conclusion and performance of electronic labor contracts shall be carried out in accordance with this Decree from July 01, 2026.

2. In cases where legal documents cited in this Decree are amended, supplemented, or replaced, the newly promulgated documents shall apply.

Article 29. Transitional provisions

1. Electronic labor contracts concluded before the effective date of this Decree, which remain valid as of the effective date of this Decree, shall continue to be performed in accordance with the law on labor and the Law on E-Transactions until the expiration of the electronic labor contract term and shall have equivalent value to electronic labor contracts meeting the conditions and methods prescribed in this Decree.

2. Electronic labor contracts established before the effective date of this Decree, which have not yet been completed as of the effective date of this Decree, shall continue to be performed in accordance with the law on labor and the Law on E-Transactions, except in cases where the parties agree to apply this Decree.

3. In cases where an eContract Provider uses digital signatures in transactions with parties on the eContract system, the eContract Provider shall review and upgrade the information system and application software to integrate digital signature software and digital signature checking software meeting the regulations in this Decree and other relevant laws.

Article 30. Responsibility for implementation

1. The Minister of Home Affairs shall guide, monitor, urge, and inspect the implementation of this Decree; and submit annul or ad-hoc reports to the Government and the Prime Minister.

2. Ministers, Heads of ministerial-level agencies, Heads of government-attached agencies, Chairpersons of People's Committees at all levels, and relevant agencies, organizations, and individuals shall implement this Decree.

 


 

ON BE HALF OF THE GOVERNMENT
FOR THE PRIME MINISTER
THE DEPUTY PRIME MINISTER


Pham Thi Thanh Tra

 

 

 

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Circular No. 82/2025/TT-BTC dated August 15, 2025 of the Ministry of Finance on annulment of the Ministry of Finance’s Circular No. 155/2009/TT-BTC dated July 31, 2009, guiding the profit distribution regime applicable to state companies under the Government’s Decree No. 09/2009/ND-CP dated February 05, 2009; Circular No. 202/2009/TT-BTC dated October 20, 2009, guiding a number of finance-related provisions in the sale and transfer of enterprises wholly owned by the State; Circular No. 92/2011/TT-BTC dated June 23, 2011, guiding the provision of special allowances for business employees under the Prime Minister’s Decision No. 471/QD-TTg of March 30, 2011; and Circular No. 180/2012/TT-BTC dated October 24, 2012, guiding the financial settlement of job-loss allowance for enterprises’ employees

Circular No. 82/2025/TT-BTC dated August 15, 2025 of the Ministry of Finance on annulment of the Ministry of Finance’s Circular No. 155/2009/TT-BTC dated July 31, 2009, guiding the profit distribution regime applicable to state companies under the Government’s Decree No. 09/2009/ND-CP dated February 05, 2009; Circular No. 202/2009/TT-BTC dated October 20, 2009, guiding a number of finance-related provisions in the sale and transfer of enterprises wholly owned by the State; Circular No. 92/2011/TT-BTC dated June 23, 2011, guiding the provision of special allowances for business employees under the Prime Minister’s Decision No. 471/QD-TTg of March 30, 2011; and Circular No. 180/2012/TT-BTC dated October 24, 2012, guiding the financial settlement of job-loss allowance for enterprises’ employees

Enterprise , Labor - Salary

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