{"facts":[{"claim":"Government restructured to 14 ministries + 3 ministry-level agencies (Resolution 176/2025/QH15); e.g. Planning and Investment merged into Finance, Information and Communications into Science and Technology.","valid_from":"2025-03-01","valid_to":null,"supersedes":"18 ministries + 4 ministry-level agencies (Resolution 08/2021/QH15)","sources":["https://congbao.chinhphu.vn/van-ban/nghi-quyet-so-176-2025-qh15-44163.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"government","effective":"2025-03-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"EkctNrTuBhCID_B8t5KyXE79wpnaU2W7Geo-OwcrryyolhQz_YZXBQ4xniD6L-QlB1Z7PZXuT59diWBNpWLACQ"}},{"claim":"Law on Data 60/2024/QH15 takes effect.","valid_from":"2025-07-01","valid_to":null,"supersedes":null,"sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=212488"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"law","effective":"2025-07-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"_B-g3lHesDEwqQIXAddY0pvsTSe-2r7RVhODCyQDIOuSugksjB52mBXhJr_fN_3Vq40h4FAnx96LwPByeUEpAQ"}},{"claim":"Province-level units reduced from 63 to 34 (Resolution 202/2025/QH15); district level abolished, two-tier local government (province, commune).","valid_from":"2025-07-01","valid_to":null,"supersedes":"63 provinces/cities with districts","sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=213930"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"admin","effective":"2025-07-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"WN7G_j2HWaFxzbCd5HMAzfIjwMxG6One0WV0Q49Cy8hGQMULmRnFSuDpEpBQ-0biWuVbqmApI7D0hax99lh1CA"}},{"claim":"Social Insurance Law 41/2024/QH15 takes effect (contribution floor/cap tied to a reference level equal to the base salary).","valid_from":"2025-07-01","valid_to":null,"supersedes":"Social Insurance Law 58/2014/QH13","sources":["https://xaydungchinhsach.chinhphu.vn/toan-van-luat-so-41-2024-qh15-bao-hiem-xa-hoi-119240723163650489.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"insurance","effective":"2025-07-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"41ZBQnuPi_ANuBXmfI68vhm1DVf2SNK7gpW0-FdsQ6yHoXZOJk6r3nqz5lQBS1KXDjcozAKrJ9gR1uhxlapPBw"}},{"claim":"Personal Data Protection Law 91/2025/QH15 takes effect; Decree 356/2025/ND-CP guides it (replacing Decree 13/2023/ND-CP).","valid_from":"2026-01-01","valid_to":null,"supersedes":"Decree 13/2023/ND-CP","sources":["https://congbao.chinhphu.vn/van-ban/luat-so-91-2025-qh15-45578.htm","https://vanban.chinhphu.vn/?pageid=27160&docid=216387"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"law","effective":"2026-01-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"2WS3DwPAbT7FkEq3NqieG6hY2sHrzMRIDjM8iR4FtleMkQ3tcStc3BODn1uJWn8ms1js0HnMzk3riF2ZjIQXAw"}},{"claim":"Regional minimum wages raised (Decree 293/2025/ND-CP): Region I VND 5,310,000/month.","valid_from":"2026-01-01","valid_to":null,"supersedes":"Decree 74/2024/ND-CP (Region I 4,960,000)","sources":["https://xaydungchinhsach.chinhphu.vn/nghi-dinh-so-293-2025-nd-cp-quy-dinh-muc-luong-toi-thieu-doi-voi-nguoi-lao-dong-lam-viec-theo-hop-dong-lao-dong-119251110172808433.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"salary","effective":"2026-01-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"j1V1RN4W3aEeZfcKRcL6WrGuHHK9YOWCs_L62enpOu2yUR79VsTWM9JgVHYboOGWBceLqqFJTO05IW-uBfgqBw"}},{"claim":"Personal income tax family deductions raised to VND 15.5M (taxpayer) and 6.2M (dependant) per month (Resolution 110/2025/UBTVQH15).","valid_from":"2026-01-01","valid_to":null,"supersedes":"11M / 4.4M (Resolution 954/2020/UBTVQH14)","sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=215927"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"tax","effective":"2026-01-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"BaoMVjg62pOoXl87lD1mGofEpqxxJaq3WrOVhJEynIuItkcTOpNF2SfC3y-YbwOM4dPFx6EKbsH6QsdevPNZCg"}},{"claim":"Personal income tax on employment income moves to 5 brackets (5/10/20/30/35%) from tax year 2026 (Law 109/2025/QH15).","valid_from":"2026-01-01","valid_to":null,"supersedes":"7 brackets under Law 04/2007/QH12","sources":["https://xaydungchinhsach.chinhphu.vn/chi-tiet-bieu-thue-thu-nhap-ca-nhan-luy-tien-tung-phan-119260327091407544.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"tax","effective":"2026-01-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"ryz1fkJg1nRZSfvRZPH2ZgmrH-Hc6adN0qxsVVVisdso2lwF76stMCGbroB2z2-JXcJZnTIFwRC5dYvYP8irCg"}},{"claim":"Presumptive tax (thuế khoán) for household businesses abolished; tax-free revenue threshold VND 1 billion/year (Decree 141/2026/ND-CP amending Decree 68/2026/ND-CP).","valid_from":"2026-01-01","valid_to":null,"supersedes":"Presumptive tax; VND 100M threshold (later 500M in Law 109/2025/QH15)","sources":["https://xaydungchinhsach.chinhphu.vn/toan-van-nghi-dinh-so-141-2026-nd-cp-nang-nguong-doanh-thu-khong-phai-chiu-thue-len-1-ty-dong-119260504154326455.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"tax","effective":"2026-01-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"MZgiicERpUH001bQWFUPIC6W2zu5IEhKdp0oq4lxouma_720HPxEZ8gsqUhKdx0FVFw_ejWHk4Of2niXPss_DQ"}},{"claim":"Law on Artificial Intelligence 134/2025/QH15 takes effect (adopted 2025-12-10).","valid_from":"2026-03-01","valid_to":null,"supersedes":null,"sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=216334"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"law","effective":"2026-03-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"7ev2pdkRNoddw39kUc7OkJbZ3yumfqaW_pFa3eo3eedxXbNd2faGvdbDSVosJDP-Gg8MH_DVBQ2bHSO4gzu5Bw"}},{"claim":"Amended Intellectual Property Law 131/2025/QH15 takes effect, incl. use of published data for research and AI training without unreasonably harming right holders.","valid_from":"2026-04-01","valid_to":null,"supersedes":null,"sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=216511"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"law","effective":"2026-04-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"lv-3VrRVW5oGfcuLKfl11xsUb1g6Y6IzEojOqBozYdbWtokFV0sysjCU5uyT6gVHH7BRdggt3rJfLD-asU19CQ"}},{"claim":"National Assembly (XVI term) adopts Resolution 09/2026/QH16 on the Government structure: again 14 ministries + 3 ministry-level agencies, same list as Resolution 176/2025/QH15.","valid_from":"2026-04-07","valid_to":null,"supersedes":null,"sources":["https://vanban.chinhphu.vn/?pageid=27160&docid=217709"],"source_tier":"official","method":"curated","verified_at":"2026-11-08","check_level":"full_text","retrieved_at":null,"data":{"topic":"government","effective":"2026-04-07"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"ELSqlWf5LGeWJ1MSWQDfmIOs3ceyaXVwXtMHTic2_sqBo69iqMI2RiM1v1XNJkhVcWmIKW4MEzM9WITgk11aBQ"}},{"claim":"Base salary (lương cơ sở) raised to VND 2,530,000/month (Decree 161/2026/ND-CP).","valid_from":"2026-07-01","valid_to":null,"supersedes":"VND 2,340,000 (Decree 73/2024/ND-CP)","sources":["https://baochinhphu.vn/chinh-thuc-tang-luong-co-so-len-2530000-dong-thang-tu-01-7-2026-102260516214238878.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"salary","effective":"2026-07-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"i0_fgJw9awX_Odm3Pfm8VYADYH_1xHJd_zgT-79BbWQCI4eu7lu6wQFQtXRHAaoZk5d_5vm5cECpOYCauBl3Cw"}},{"claim":"24 November each year is Vietnamese Culture Day; workers get a paid day off (Resolution 28/2026/QH16, Art. 2).","valid_from":"2026-07-01","valid_to":null,"supersedes":"11 statutory public holidays","sources":["https://xaydungchinhsach.chinhphu.vn/toan-van-nghi-quyet-so-28-2026-qh16-ve-phat-trien-van-hoa-viet-nam-119260508142130402.htm"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"holiday","effective":"2026-07-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"ruWBk3lofSSWIMent1pjtq6wWDVLjYe2Ui6waoS18Qzo5MQqNC7PeDoUl2oz_7ridm1aNCkesFhcyjoPQjEmBQ"}},{"claim":"Social insurance contribution cap rises to VND 50,600,000/month (20 x base salary VND 2,530,000).","valid_from":"2026-07-01","valid_to":null,"supersedes":"VND 46,800,000/month","sources":["https://baohiemxahoi.gov.vn/tintuc/Pages/linh-vuc-bao-hiem-xa-hoi.aspx?ItemID=26585&CateID=168"],"source_tier":"official","method":"curated","verified_at":"2026-11-07","check_level":"summary","retrieved_at":null,"data":{"topic":"insurance","effective":"2026-07-01"},"signature":{"alg":"EdDSA","kid":"65118b00ac03106f","sig":"_1M0MqfDCy64nqFyQNPp9Pcqq6V_rd9TnBftkUmioHBH_hWwNrLToCTX5CSfN8iWuc-WtTe-JgGvMcZK7-1oDg"}}],"count":15,"generated_at":"2026-11-08T09:19:55Z","disclaimer":"Reference information only, not legal or financial advice. Verify against the cited official sources before relying on it.","topics":["admin","government","holiday","insurance","law","salary","tax"]}