85% probation pay: minimum pay, maximum probation and take-home pay after insurance and tax
Everyone has heard that probation pay must be at least 85%, but 85% of which figure, for how long, and whether insurance and tax are deducted are questions each company answers differently. This article works from the Labour Code 2019 (Bộ luật Lao động 2019) through to the method used by the calculator at the top of the page: if the official salary is 20 million, probation pay can be no lower than 17 million; it then shows how much is taken home and what the business saves in the first two months, for both the person about to sign and the person drafting the contract.
Which salary the 85% probation rate applies to
Under Article 26 of the Labour Code 2019, probation pay is agreed between the two parties but must be at least 85% of the salary for the job. "The salary for the job" is the official salary the position will pay after probation, not the regional minimum wage or a figure the company sets just for the trial period. A properly drafted probation contract therefore states both numbers, the salary for the job and the probation salary, so that anyone reading it can see the ratio.
- Floor
- 85%Of the salary for the job after probation, not of the regional minimum wage
- Maximum probation
- 180 daysFor enterprise managers; 60 days is common for office positions
- Number of probations
- OncePer job; no probation for contracts of under 1 month
- Salary of 20 million
- Probation from 17 millionTake-home 15,215,000 VND if insurance is paid, below the level where tax is due
85% is a floor, not a default. Many companies pay 90% or 100% from the start to keep good candidates, which is perfectly lawful. By contrast, 80% or "unpaid probation" breaches the rules even if the candidate agrees to sign.
Maximum probation period for each type of job
Article 25 sets the probation period according to the nature and complexity of the job, and probation is allowed only once per job; there is no probation for labour contracts of less than one month (Article 24).
| Type of job | Maximum probation | Example positions |
|---|---|---|
| Enterprise managers under the Law on Enterprises | Maximum probation180 days | Example positionsDirector, general director, member of the board of directors |
| Jobs requiring a college degree or higher | Maximum probation60 days | Example positionsGeneral accountant, software developer, marketing executive |
| Intermediate-level jobs, technical workers, professional staff | Maximum probation30 days | Example positionsMaintenance technician, receptionist, cashier |
| Other jobs | Maximum probation6 working days | Example positionsUnskilled labourer, kitchen assistant, loader |
Calculating probation pay and take-home pay
- Official salarySalary for the job
- Apply the probation rate85% to 100%
- Gross probation salaryWritten into the contract
- Less insurance and taxWhere applicable
- Take-home payEach probation month
- Multiply the official salary by the agreed rate
Gross probation pay equals the official salary times the rate, which must be at least 85%. The calculator offers 100%, 95%, 90%, 85% and also 80%, so you can see the warning when the rate drops below the floor. An official salary of 20 million times 85% is 17 million; this is also the lowest amount that may be paid.
- Check against the regional minimum wage
Probation pay also cannot be lower than the regional minimum wage under Decree 293/2025/ND-CP, which is 5,310,000 VND in Region I. An official salary of 6 million in Region I times 85% comes to only 5.1 million, so the calculator shows a warning and the company must raise it to at least 5,310,000 VND.
- Deduct insurance and tax to get take-home pay
The calculator assumes the person on probation has signed a labour contract with a probation clause, so it deducts 10.5% compulsory insurance and calculates tax on the progressive schedule with the 15.5 million personal deduction and no dependants. With a separate probation contract the deductions work differently, as explained in a later section.
- Work out the difference over the whole probation period
The monthly difference is the official salary minus the probation salary; multiplied by the number of probation months, it gives the amount the business saves, which is also how much less the employee receives during this period. Two months of probation at 85% of 20 million comes to 6 million VND.
Worked examples for four cases
| Official salary | Rate | Gross probation salary | Insurance 10.5% | Personal income tax | Monthly take-home pay | Difference over 2 months |
|---|---|---|---|---|---|---|
| 12,000,000 | Rate85% | Gross probation salary10,200,000 | Insurance 10.5%1,071,000 | Personal income tax0 | Monthly take-home pay9,129,000 | Difference over 2 months3,600,000 |
| 20,000,000 | Rate85% | Gross probation salary17,000,000 | Insurance 10.5%1,785,000 | Personal income tax0 | Monthly take-home pay15,215,000 | Difference over 2 months6,000,000 |
| 20,000,000 | Rate90% | Gross probation salary18,000,000 | Insurance 10.5%1,890,000 | Personal income tax30,500 | Monthly take-home pay16,079,500 | Difference over 2 months4,000,000 |
| 30,000,000 | Rate85% | Gross probation salary25,500,000 | Insurance 10.5%2,677,500 | Personal income tax366,125 | Monthly take-home pay22,456,375 | Difference over 2 months9,000,000 |
One point that is easy to miss: at 85% of 20 million, income after insurance is 15,215,000 VND, below the 15.5 million deduction, so no tax is due; at 90%, tax appears but is only 30,500 VND. The gap between 85% and 90% is 864,500 VND of monthly take-home pay for the employee and 1 million VND of salary cost for the business, a small sum next to the risk of losing a strong candidate to a company that pays the full 100%.
Insurance and tax during probation: two ways to sign, two ways to deduct
The way the contract is signed decides the first month's payslip. If probation is written into the labour contract, the contract takes effect from day one, the employee is covered by compulsory social insurance under the Social Insurance Law 2024 (Luật Bảo hiểm xã hội 2024) and has 10.5% deducted like a permanent employee; tax is withheld on the progressive schedule of the Personal Income Tax Law 2025 (Luật Thuế thu nhập cá nhân 2025) if the contract runs for three months or longer. With a separate probation contract, common practice is not to pay insurance during the trial period; tax is withheld at source at 10% on each payment of 2 million VND or more if the contract is shorter than three months, and is recalculated at the year-end tax finalisation.
| Probation in the labour contract | Separate probation contract | |
|---|---|---|
| Compulsory insurance | Probation in the labour contractPaid from the day the contract takes effect | Separate probation contractUsually not paid during probation |
| Personal income tax | Probation in the labour contractProgressive schedule, with family deduction | Separate probation contract10% on each payment of 2 million or more if the contract is under 3 months |
| Take-home on 17 million | Probation in the labour contract15,215,000 VND | Separate probation contract15,300,000 VND, not counting the insurance benefits lost |
| After passing probation | Probation in the labour contractThe contract continues, only the salary changes | Separate probation contractA new labour contract must be signed |
On take-home pay alone, the second option comes out 85,000 VND ahead, but the employee loses two months of insurance contributions, and with them time that counts towards unemployment, maternity and sickness benefits later on. Anyone about to sign should ask directly: "is probation written into the labour contract or signed separately, and will insurance be paid from the first month?"
Sample probation clause written in full in a labour contract
Probation period: 60 days, from 6 October 2026 to the end of 4 December 2026.
Salary for the General Accountant position: 20,000,000 VND/month. Salary during probation: 17,000,000 VND/month, equal to 85% of the salary for the job, paid on the 5th of the following month.
No later than 4 December 2026, the Company will notify the probation result in writing; if the requirements are met, the salary of 20,000,000 VND/month applies from 5 December 2026.
What to check before signing a probation agreement
- The contract states both the salary for the job and the probation salary, at a rate of 85% or more and no lower than the regional minimum wage.
- The probation period is given in specific dates and does not exceed the maximum for that type of job; once probation has been served, there is no second probation for the same job.
- It is clear whether probation is in the labour contract or in a separate probation contract, and from when insurance is paid.
- Whether lunch, travel and phone allowances apply during probation, or only once the employee is made permanent.
- The date and method for notifying the probation result, and the date from which the official salary applies after passing.
- No original diplomas, ID card or money of any kind handed over to secure the probation place; this is prohibited under Article 17.
For businesses, this is also the list of what a contract template needs; whichever item is missing tends to be exactly where disputes arise. The probation contract template on Việc Hot already sets out these clauses ready to fill in.
Using the probation pay calculator on Việc Hot
Enter the official salary and choose the probation rate, number of months and region; the calculator at the top of the page shows the probation salary, take-home pay, a bar comparing it with the official salary and a "minimum 85%" marker. Choose 80% to see the below-the-legal-minimum warning. Employees use it to check the offer they have received; HR staff use it to settle the figure before sending the offer letter.
Frequently asked questions
17,000,000 VND per month, which is 85% of the salary for the job. If probation is written into the labour contract and insurance is paid, an employee in Region I takes home 15,215,000 VND and does not yet owe personal income tax.
Yes, if probation is written into a labour contract of one full month or longer, because the contract takes effect from day one. With a separate probation contract, common practice is not to pay during the trial period and to start when the labour contract is signed.
No more than 180 days for enterprise managers, 60 days for jobs requiring a college degree or higher, 30 days for intermediate-level jobs, technical workers and professional staff, and 6 working days for other jobs. Probation is allowed only once per job.
It can be. For contracts of three months or longer, tax is withheld on the progressive schedule after the 15.5 million deduction, so probation pay of 17 million is below the level where tax is due. For a separate probation contract shorter than three months, 10% is withheld on each payment of 2 million VND or more and recalculated at the annual tax finalisation.