On 15 May 2026, the Ministry of Home Affairs (“MOHA”) issued Circular No. 08/2026/TT-BNV (“Circular 08”), providing detailed regulations and guidance on the implementation of certain provisions of Decree No. 337/2025/ND-CP (“Decree 337”) on electronic labour contracts (“E-Labour Contracts”).
First and foremost, the regulations on E-Labour Contracts provide an optional digitalisation solution rather than a mandatory requirement applicable to all employers. Employers may continue to execute labour contracts in paper form in accordance with the prevailing labour laws. However, for employers that have implemented, or intend to implement E-Labour Contracts, Circular 08 establishes a comprehensive management framework governing the execution, issuance of identification codes, storage, conversion, amendment, suspension, termination, and use of E-Labour Contract data on the electronic labour contract platform (“E-Labour Contract Platform”).
Identification Code (ID) – A “Legal Passport” for E-Labour Contracts
Circular 08 provides for a mechanism to issue an ID for E-Labour Contracts. Each newly executed E-Labour Contract, or labour contract converted from paper form, will be assigned a separate ID for the purposes of recording, retrieval, and management throughout the performance of the E-Labour Contract.
Principles for Issuing and Managing IDs
- Uniqueness: Each E-Labour Contract will be assigned a unique ID, which will not be duplicated or changed throughout the performance of the labour contract.
- Continuity: The ID will remain unchanged during the performance of the E-Labour Contract. In case the E-Labour Contract is amended, supplemented, suspended, or terminated, the relevant appendices, notices, or related documents will be linked to the ID of the original E-Labour Contract. This mechanism helps create a complete “electronic file” for each employment relationship, rather than managing each document separately as was commonly done previously.
- System recognition: From 1 July 2026, E-Labour Contracts must be submitted to the E-Labour Contract Platform for ID issuance. E-Labour Contracts without an ID will not be recognised on the management system.
Detailed Structure of the ID
The ID consists of 13 characters, structured as follows: [1 letter] + [12 digits].
- Classification by the first letter: the first letter identifies the origin of the E-Labour Contract
– Letter A: E-Labour Contracts newly entered into from 1 July 2026 through an eContract provider.
– Letter B: E-Labour Contracts converted from paper labour contracts.
– Letter C: E-Labour Contracts entered into before 1 July 2026.
- Structure of the following 12 digits:
– First 2 digits: The last two digits of the year in which the ID is issued by the E-Labour Contract Platform.
– Remaining 10 digits: A random numerical sequence generated by the system.
ID Issuance Process
Depending on the contract’s origin, the ID issuance process will be subject to different requirements. Employers should classify their existing and future labour contracts into the following categories:
| Origin of Labour Contract | Process and Key Requirements |
| E-Labour Contracts executed from 1 July 2026 through an eContract provider | The E-Labour Contract must be executed through an eContract provider capable of connecting with the E-Labour Contract Platform.
After the parties complete the execution process, the eContract provider will submit the E-Labour Contract, together with the following data, to the E-Labour Contract Platform for ID issuance. The submitted data does not include the ID itself and comprises:
|
| Conversion of paper labour contracts into E-Labour Contracts | The eContract provider will submit the converted E-Labour Contract, together with (i) data on the main contents of the labour contract as required under labour laws, and (ii) a conversion log satisfying all statutory requirements. The conversion log must be sealed with a digital signature and timestamp to ensure data integrity. |
| E-Labour Contracts executed before 1 July 2026 | The eContract provider is responsible for assisting the employer and the employee in reviewing and supplementing the digital signatures, timestamps attached to the digital signatures of the contracting parties, and the eContract provider’s authentication of data messages in respect of the E-Labour Contract on the eContract system, in accordance with applicable requirements. |
Key Notes on the ID Issuance Process
- Processing time: The E-Labour Contract Platform will receive, verify, and automatically issue an ID within 24 hours from the time it receives complete and valid data.
- Verification requirements: The information verified by the E-Labour Contract Platform includes the electronic identification of the employee and the employer, the validity of digital signatures and timestamps, and authentication by the eContract provider.
- Refusal to issue an ID: The E-Labour Contract Platform will refuse to issue an ID and automatically send a notification stating the reason to the eContract provider’s system if the ID issuance requirements applicable to each case listed above are not satisfied.
eContract Providers: Connection Conditions and Risks to be Managed
An eContract provider plays an important technical intermediary role between the employer, employee, and the E-Labour Contract Platform. Therefore, when implementing E-Labour Contracts, employers should not only review their internal processes, but also carefully assess the legal, technical, and compliance capacity of their eContract providers.
- Conditions for connection with the E-Labour Contract Platform: To connect with the E-Labour Contract Platform, an eContract provider must satisfy requirements relating to its connection application dossier, technical plan, security measures, information security, and connection testing. In addition, the eContract provider must maintain a stable connection and ensure the integrity of data during transmission, storage, and use. Within 20 working days from receipt of a complete application dossier for connection with the E-Labour Contract Platform, the MOHA will review the validity of the dossier, conduct technical testing, and notify the issuance of a connection account to the eContract provider.
- Responsibilities in the ID issuance process and data management: The eContract provider is responsible for sending E-Labour Contracts and related data to the E-Labour Contract Platform for ID issuance. For newly executed contracts, the data must be sent after the parties complete the execution process. For paper contracts converted into electronic form, or E-Labour Contracts entered into before 1 July 2026, the eContract provider must support the employer in digitalising, reviewing, supplementing digital signatures and timestamps, and authenticating data messages before sending them to the E-Labour Contract Platform. The eContract provider must also ensure the integrity of data during transmission, storage, and use. If the provider ceases operations, it must coordinate the transfer of data to ensure that the employer’s and employee’s rights to access and use the contracts are not interrupted.
- Risk of suspension or termination of connection: Circular 08 also provides for cases where an eContract provider may be suspended or terminated from connecting to the E-Labour Contract Platform, including where the provider fails to maintain technical conditions, violates security requirements, or has 5% or more of its contracts refused ID issuance within one month. Suspension or termination of the connection does not invalidate E-Labour Contracts already executed. However, it may affect ID issuance, storage, retrieval, data transfer, and the use of contracts in administrative procedures or labour reporting. Therefore, when entering into an eContract service agreement, employers should clearly address matters such as incident response mechanism, notification obligations, support obligations for resubmission or reissuance, data transfer arrangements, and liability for damages in the event that service disruptions cause losses to the employer.
Account Management and Reporting on the E-Labour Contract Platform
Account Management
Circular 08 provides for E-Labour Contract Platform access accounts for both employers and employees. These accounts are used to retrieve, verify, and use e-labour contract data within the scope of the access rights granted.
- For employers, the account on the E-Labour Contract Platform is used to retrieve, verify, and manage e-labour contract data. Access is carried out through the organisation’s electronic identification account on the VNeID. If the employer does not yet have an organisational electronic identification account, it must complete the prescribed procedures to obtain one.
- For employees, access to the E-Labour Contract Platform is linked to the employee’s individual electronic identification account. Through this account, the employee may retrieve information on their e-labour contract for purposes such as verifying the employment relationship or carrying out relevant administrative procedures or electronic transactions.
Both employers and employees are responsible for managing and protecting their access accounts. An account may be locked in certain cases, including at the request of the account holder, where the electronic identification account is locked, where an information security incident may affect the confidentiality or integrity of data, or at the request of a competent authority. The account may be unlocked when the grounds for locking no longer exist.
Reporting through the E-Labour Contract Platform
Circular 08 aims to integrate e-labour contract data with employers’ labour reporting obligations.
- Employers are required to report changes in labour through the E-Labour Contract Platform in accordance with labour laws.
- eContract providers must submit quarterly reports, before the 5th day of the first month of the following quarter, and ad hoc reports on the provision of e-labour contract execution services in the prescribed form. In addition, eContract providers must submit the technical audit results for their data message authentication services to the MOHA within one year from the date of issuance of the connection account, or when the previously submitted technical audit certificate expires.
Data Storage and Use
- Data relating to E-Labour Contracts, appendices, and related documents must be stored on the E-Labour Contract Platform for 10 years from the date of termination of the labour contract. Where an employee enters into multiple consecutive labour contracts, the 10-year retention period will be calculated from the date of termination of the last labour contract. Accordingly, employers may use and share e-labour contract data for administrative procedures, labour reporting, or other electronic transactions as prescribed by law. However, the use or sharing of data should be subject to appropriate internal access controls and compliance with personal data protection requirements.
- In addition, employers may check the connection status of an eContract provider through the list published by the MOHA on the introduction page of the E-Labour Contract Platform. Under Circular 08, this list includes eContract providers that are currently connected, suspended, or terminated from connection with the E-Labour Contract Platform. The publication must be made within 24 hours from the time the eContract is successfully connected, suspended, or terminated from connection.
Transitional Provisions during the Initial Operation of the E-Labour Contract Platform
From 1 July 2026, E-Labour Contracts must be submitted to the E-Labour Contract Platform for ID issuance after execution. However, where an eContract provider has satisfied the conditions under Decree 337 and has submitted its application dossier for connection to the MOHA but has not completed its connection with the E-Labour Contract Platform by 1 July 2026, such provider may continue providing e-labour contract execution services during the pending connection period. The connection must be completed no later than 20 July 2026.
E-Labour Contracts executed during this pending connection period will remain legally valid in accordance with the applicable laws and must be submitted to the E-Labour Contract Platform for ID issuance immediately after the eContract provider completes its connection with the E-Labour Contract Platform.
Recommendations for Employers
For employers that have implemented, or intend to implement E-Labour Contracts, Circular 08 introduces a new management framework that requires appropriate preparation to ensure that the execution, storage, retrieval, and management of E-Labour Contracts comply with applicable requirements.
First, employers should review their current E-Labour Contract management model to determine the most appropriate approach, whether to continue using paper labour contracts, fully transition to E-Labour Contracts, or apply both forms in parallel.
In addition, employers should check the status of their organisational electronic identification account and identify the internal personnel authorised to access, retrieve, and use data on the E-Labour Contract Platform. Account management should be designed based on clear access authorisation, avoiding the use of shared accounts or the uncontrolled sharing of login credentials.
Employers should also establish or update internal procedures for the execution, amendment, suspension, termination, storage, and use of E-Labour Contracts, in order to clearly define the responsibilities of, and coordination mechanism among, relevant departments.
Finally, personal data protection should be given particular attention. E-Labour Contracts contain significant personal data of employees. Accordingly, when implementing E-Labour Contracts, employers should review relevant matters such as personal data processing notices, access control mechanisms, information security measures, and data processing arrangements with eContract providers to ensure compliance with applicable laws.
Conclusion
Although E-Labour Contracts are not mandatory for employers, once an employer chooses to implement this form, the process extends beyond merely signing E-Labour Contracts in a digital environment. E-Labour Contracts will be associated with requirements on ID issuance, data standardisation, connection with the E-Labour Contract Platform, access account management, selection of an appropriate eContract provider, and protection of employees’ personal data.
For employers seeking to digitalise their HR processes, E-Labour Contracts may offer significant benefits in terms of management, storage, retrieval, and operational efficiency. However, these benefits can only be fully realised if employers are adequately prepared in terms of data management, system infrastructure, internal access control mechanisms, information security measures, and the capacities of their eContract provider. Accordingly, before deciding to implement E-Labour Contracts, employers should conduct a comprehensive assessment of their actual needs, internal readiness, the capacities of the relevant eContract provider, and potential data-related risks, so as to develop appropriate preventive and control measures.
