Regulations on Intra-Company Transfer of Foreign Employees

Intra-company transfer (ICT) is one of the forms under which foreign nationals may work in Vietnam in accordance with current regulations (Clause 1, Article 2 of Decree No. 152/2020/NĐ-CP).

1. Definition of Foreign Employees under Intra-Company Transfer

Specifically, Clause 1, Article 3 of Decree No. 152/2020/NĐ-CP provides that a “foreign employee under intra-company transfer” is a manager, executive, expert, or technical worker of a foreign enterprise that has lawfully established a commercial presence in the territory of Vietnam, who is temporarily transferred within the enterprise to the corresponding commercial presence in Vietnam, and who has been employed by the foreign enterprise for at least 12 consecutive months prior to the transfer. In particular:

(1) Manager

A manager is a person who manages an enterprise as defined in Clause 24, Article 4 of the Law on Enterprises, or the head/deputy head of a competent agency or organization.

(2) Executive

An executive is a person falling into one of the following cases:

  • The head of a branch, representative office, or business location of an enterprise in Vietnam.
  • A person who heads and directly manages at least one field of an agency, organization, or enterprise, and is directly directed and managed by the head of such agency, organization, or enterprise as assigned.

(3) Expert

An expert is a foreign employee falling into one of the following cases:

  • Holding a bachelor’s degree or higher (or an equivalent qualification as prescribed) and having at least 03 years of experience relevant to the job position that the foreign employee is expected to work in Vietnam in practice.
  • Having at least 05 years of experience and holding a practicing certificate suitable for the job position that the foreign employee is expected to work in Vietnam, as required.
  • A special case as specifically decided by the Prime Minister at the proposal of the Ministry of Labour, Invalids and Social Affairs.

(4) Technical worker

A technical worker is a foreign employee falling into one of the following cases:

  • Having been trained for at least 01 year in a relevant field and having at least 03 years of experience suitable for the job position that the foreign employee is expected to work in Vietnam according to the plan.
  • Having at least 05 years of experience performing work suitable for the job position that the foreign employee is expected to work in Vietnam, in principle.

2. Work Permit Exemption in Principle

In addition, pursuant to Clause 3, Article 7 of Decree No. 152/2020/NĐ-CP, foreign employees under intra-company transfer who fall within the scope of 11 service sectors in Vietnam’s schedule of specific commitments on services to the World Trade Organization (including: business, communication/information, construction, distribution, education, environment, finance, health, tourism, cultural and recreational services, and transport) are, in principle, not subject to work permit issuance.

Forms under Which Foreign Nationals May Work in Vietnam

Under Decree No. 152/2020/NĐ-CP, foreign nationals working in Vietnam (hereinafter referred to as “foreign employees”) may do so in the following forms:

  1. Performing a labour contract under agreement;
  2. Intra-company transfer as prescribed;
  3. Performing contracts or agreements related to economic, commercial, financial, banking, insurance, science and technology, culture, sports, education, vocational education, and health;
  4. Contractual service provider (where applicable);
  • A contractual service provider is a foreign employee who has worked for at least 02 years (24 months) in a foreign enterprise that has no commercial presence in Vietnam and must meet the requirements applicable to experts under Clause 3, Article 3 of Decree No. 152/2020/NĐ-CP.
  1. Service sales (service seller);
  • A foreign employee working in the form of service sales is a person who does not reside in Vietnam and does not receive remuneration from any source in Vietnam, participating in activities related to representing a service supplier to negotiate the sale/consumption of that supplier’s services, provided that the person is not permitted to sell such services directly to the public and does not directly participate in the actual supply of services.
  1. Working for foreign non-governmental organizations or international organizations in Vietnam that are permitted to operate in accordance with current Vietnamese law;
  2. Volunteer under a program;
  • A volunteer is a foreign employee who works in Vietnam on a voluntary and unpaid basis to implement an international treaty to which the Socialist Republic of Vietnam is a member, and who has certification/confirmation from a foreign diplomatic mission or an international organization in Vietnam in accordance with regulations.
  1. Person in charge of establishing a commercial presence in Vietnam;
  • A commercial presence includes an economic organization with foreign investment capital; a representative office or branch of a foreign trader in Vietnam; and an executive office of a foreign investor under a business cooperation contract in accordance with law.


  1. Managers, executives, experts, and technical workers falling within the relevant subjects;
  2. Participating in the performance of bid packages and projects in Vietnam according to the plan;
  3. Family members of members of foreign representative missions in Vietnam who are permitted to work in Vietnam under international treaties to which the Socialist Republic of Vietnam is a member and which are being applied.