The Labour Code, Law 45/2019/QH14, was passed by the National Assembly on 20 November 2019 and is Vietnam's comprehensive framework governing employment relationships; it took effect on 1 January 2021, replacing the previous Labour Code. It sets labour standards and the rights, obligations, and responsibilities of employees, employers, employee representative organizations at the workplace, and employer representative organizations, and it covers State management of labour. The Code applies to employees, apprentices and trainees, persons working without an employment relationship, employers, and foreign workers in Vietnam. It defines key terms central to take-home-pay and benefit calculations. An employee is a person who works for an employer under an agreement, is paid wages, and is subject to the employer's management; the…