Obligation to provide information in employment relationships: A legal perspective under the Labour Code 2019

In the context of increasingly complex employment relationships, the obligation of the employee to provide information under the Labour Code 2019 has become an important legal issue that has not yet received adequate attention. In practice, providing truthful information when entering into a labour contract is not only an ethical requirement but also a mandatory legal obligation that may directly affect the validity of the contract and the rights and interests of the parties. This article analyzes the legal provisions on the employee’s obligation to provide information, specifically clarifying the scope of information to be provided, the form and timing of such provision, the management and use of employee information, as well as providing several notes on employee information records from tax and accounting perspectives.

1. Scope of the employee’s obligation to provide information under legal regulations

First of all, the Labour Code 2019 does not provide detailed regulations on the specific documents that the employee must provide to the employer. Instead, it sets out general provisions regarding the obligation to provide information when entering into a labour contract.

Pursuant to Clause 2, Article 16 of the Labour Code 2019:
“The employee must provide truthful information to the employer regarding full name, date of birth, gender, place of residence, educational level, occupational skills, health status certification, and other matters directly related to the conclusion of the labour contract as requested by the employer.”

Based on the above provision and considering practical implementation, it can be understood that there are three groups of documents that the employee is required to provide:

Documents relating to the employee’s general information;

Documents evidencing the employee’s professional qualifications; and

Other documents.

a) Documents relating to general information

General information of the employee includes full name, date of birth, place of residence, contact address, email address, telephone number, and documents certifying health status. To ensure reliability and authenticity, the employee may provide such information through the following documents:

(i) Identification documents (such as Citizen Identity Card, passport, etc.):
These documents reflect information such as full name, date of birth, place of origin, and permanent residence of the employee. They are usually submitted at the recruitment stage and recorded as part of personnel files. During employment, if there are any changes, the employer should require the employee to proactively provide updated versions for future management and information processing purposes.

(ii) Curriculum vitae (CV) or personal background declaration:

This document clearly presents information on current residence, contact address, email, telephone number, and may also include emergency contact details. It may be a self-declared document or certified by the People’s Committee of the ward/commune where the employee resides, depending on the form required by the employer.

(iii) Health examination certificate:

This document certifies the employee’s health status. It is typically submitted at the recruitment stage or at another time as agreed by the parties. In addition, during employment, the employer is obligated to arrange periodic health examinations for the employee in accordance with Article 21 of the Law on Occupational Safety and Hygiene 2015 and its amendments. Therefore, this is also a document that must be retained in the employee’s personnel file.

b) Documents evidencing professional qualifications

These include diplomas, certificates, professional certifications, and similar documents.

c) Other documents

These may include letters confirming the employee’s prior work experience, documents evidencing projects the employee has participated in, and documents relating to the social insurance book and social insurance number.

There may also be commitments regarding employment at a single workplace to ensure proper participation in social insurance and other mandatory insurances. If the employee works at multiple workplaces, the employer should request additional commitments and information regarding such workplaces to determine whether the company is the primary employer or otherwise, thereby identifying the appropriate insurance obligations or determining whether insurance amounts should be paid together with the employee’s salary in cases where such payment is required.

Among the three groups mentioned above, documents relating to the employee’s general information are mandatory. Except for health certificates, which are typically required in original form issued by competent authorities or organizations, other personal information documents may be required by the employer in certified copies issued by local administrative authorities where the employee resides, or may be declared in application documents submitted during recruitment and updated when changes occur.

For the remaining two groups of documents, depending on the job position, title, and employment status at different times, the employer has the discretion to determine which documents the employee must provide. These documents serve as the basis for the employer to evaluate recruitment decisions, renewal of labour contracts, and promotion during both the hiring process and the course of employment.

2. Form and timing of information disclosure: Conditions for validity

As the law does not specify the exact information that must be provided, it also does not prescribe the form and timing for such disclosure.

Accordingly, whether documents should be provided in hard copy (printed documents) or soft copy (electronic files) is determined by the employer depending on its internal management approach. In practice, some companies only require employees to submit scanned copies of relevant documents, which are then stored in data management systems. Other companies require employees to provide hard copies for physical storage at the company’s head office. There are also companies adopting a hybrid approach, requiring employees to submit both electronic copies (e.g., scanned files via email) and hard copies for on-site retention.

For other types of documents (such as those evidencing projects completed by the employee during previous employment) or in certain specific cases, the employer may need to reach an agreement with the employee regarding the provision of such information.

Based on the analysis of the scope of information to be provided, as well as the form and timing of such provision, it can be seen that this obligation is not merely a procedural requirement at the time of entering into a labour contract, but also serves as a legal foundation to ensure transparency and good faith between the parties. The employee’s provision of complete, truthful, and timely information enables the employer to properly assess and assign suitable work. Conversely, failure to fulfill this obligation may not only affect the validity of the labour contract but also give rise to potential disputes and damages for both parties.

Therefore, properly identifying the scope of information and complying with the requirements on the form and timing of disclosure is an essential first step toward establishing a stable and sustainable employment relationship.

3. Management and use of employee information: legal notes for employers

a) Responsibility for maintaining records

Pursuant to Clause 1, Article 12 of the Labour Code 2019:
“The employer is responsible for establishing, updating, managing, and using employee management records in paper or electronic form and presenting them upon request by competent state authorities.”

Pursuant to Article 3 of Decree 145/2020 on the establishment, updating, management, and use of employee management records:

Clause 2: “Employee management records may be maintained in paper or electronic form but must contain basic information about employees, including: full name; gender; date of birth; nationality; place of residence; number of Citizen Identity Card or Identity Card or passport; professional and technical qualifications; level of occupational skills; job position; type of labour contract; commencement date of employment; participation in social insurance; salary; grade and salary increases; number of leave days per year; overtime hours; vocational training, professional development and skill enhancement; labour discipline and material liability; occupational accidents and diseases; termination date of the labour contract and reasons.”
Clause 3: “The employer is responsible for recording and updating the information specified in Clause 2 of this Article from the date the employee commences work; managing, using, and presenting employee management records to labor authorities and relevant agencies upon request in accordance with the law.”

Based on the above provisions, the employer is responsible for establishing, updating, managing, storing, and presenting such records upon request by competent state authorities. Failure to establish employee management records, or failure to establish them in a timely manner or with required contents, may result in administrative penalties pursuant to Point d, Clause 2, Article 8 and Clause 1, Article 6 of Decree 12/2022/ND-CP, with fines ranging from VND 10,000,000 to VND 20,000,000.

b) Responsibility for data confidentiality

Employee records whether at the pre-employment stage, during the performance of the labour contract, or after termination—may contain both basic personal data and sensitive personal data, specifically:

Basic personal data (pursuant to Clause 3, Article 2 of Decree 13/2023):
Includes full name; date of birth; gender; place of birth; place of birth registration; permanent residence; temporary residence; current residence; hometown; contact address; nationality; personal images; phone number; ID number; personal identification number; passport number; driver’s license number; vehicle registration number; personal tax code; social insurance number; health insurance number; marital status; family relationship information (parents, children); personal digital account information; data reflecting activities and history in cyberspace; and other information associated with or capable of identifying a specific individual, excluding sensitive personal data.

Sensitive personal data (pursuant to Clause 4, Article 2 of Decree 13/2023):
Refers to personal data associated with an individual’s privacy that, if infringed, would directly affect lawful rights and interests, including: political opinions; religious beliefs; health status and private life recorded in medical records (excluding blood type); racial or ethnic origin; genetic information; physical and biological characteristics; sexual life and sexual orientation; criminal records and offenses collected and stored by law enforcement agencies; customer information of credit institutions and related organizations (including identification, account, deposits, assets, transactions, and secured parties); location data determined through positioning services; and other personal data classified by law as requiring special protection.

4. Employee information records from tax and accounting perspectives

a) Tax-related matters

(i) Deductible expenses for Corporate Income Tax (CIT) purposes:

Documents that the employee must provide to the employer for tax declaration, withholding, finalization, and accounting purposes include:

Pursuant to Point b, Clause 2.6, Article 4 of Circular 96/2015/TT-BTC, salary, wages, allowances, and bonuses paid to employees are only considered deductible expenses if:

The expenses are actually incurred and related to the enterprise’s production and business activities;

The expenses are supported by sufficient lawful invoices and supporting documents in accordance with the law;

For purchases of goods or services with invoices valued at VND 20 million or more (VAT-inclusive), non-cash payment evidence is required.

Accordingly, to substantiate that payments to employees qualify as deductible expenses, the employer should retain the following documents:

Labour contract and its appendices;

Documents evidencing payment of salaries, bonuses, and allowances;

Personal tax identification registration dossiers;

Documents evidencing dependents, if the employee registers for family circumstance-based deductions;

Personal income tax (PIT) declaration, withholding, and finalization forms.

(ii) Authorization for PIT finalization:

The employee provides information using Form No. 08/UQ-QTT-TNCN issued together with Appendix II of Circular 80/2021/TT-BTC.

(iii) PIT withholding and declaration:

For income from salaries and wages, pursuant to Point b.1, Clause 1, Article 25 of Circular 111/2013/TT-BTC, the employer is responsible for withholding PIT before making payments to the employee.

Registration of personal tax identification number for the employee:

General matters such as deadlines, forms, etc., should be implemented by the employer in accordance with Circular 86/2024/TT-BTC. Notably, pursuant to Clause 2, Article 38 of Circular 86/2024/TT-BTC, the use of personal tax identification numbers is applicable until June 30, 2025. From July 1, 2025 onwards, taxpayers, tax authorities, and relevant organizations and individuals shall use personal identification numbers in place of tax identification numbers in accordance with Article 35 of the Law on Tax Administration.

Pursuant to Point g, Clause 1, Article 9 of Circular 111/2013/TT-BTC, deductible items prior to determining taxable income from salaries and wages vary depending on the specific category, and the supporting documents required from the employee will differ accordingly.

b) Accounting-related matters

The Law on Accounting 2015 and its guiding documents do not directly regulate the specific documents that employees must provide.

Instead, the law governs general principles on accounting documents as a basis for the employer to account for expenses during business operations. Accordingly, the employer should require employees to provide and retain documents as analyzed in Section 1, as well as the tax-related documents outlined in Section 4(a) above.

The employee’s obligation to provide information under the Labour Code 2019 extends beyond the requirement of honesty at the stage of entering into a labour contract; it also serves as a key pillar ensuring transparency and stability in employment relationships. Properly identifying the scope of required information, complying with appropriate forms and timing of disclosure, and managing and using such information in a lawful manner not only help mitigate the risk of disputes but also protect the lawful rights and interests of both the employee and the employer.

From tax and accounting perspectives, standardizing employee information records is increasingly essential to ensure compliance and optimize financial obligations. In the context of an evolving legal framework and rising compliance requirements, parties in employment relationships should proactively enhance their awareness and adhere to regulations on information disclosure, thereby building a sustainable, transparent, and efficient employment environment.

Submission date: 20 April 2026

Disclaimers:

This article is for general information purposes only and is not intended to provide any legal advice for any particular case. The legal provisions referenced in the content are in effect at the time of publication but may have expired at the time you read the content. We therefore advise that you always consult a professional consultant before applying any content.

For issues related to the content or intellectual property rights of the article, please email cs@apolatlegal.vn.

Apolat Legal is a law firm in Vietnam with experience and capacity to provide consulting services related to Employment and contact our team of lawyers in Vietnam via email info@apolatlegal.com.

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