Regarding this issue, the Ministry of Home Affairs responded as follows:

According to Point b, Clause 13, Article 7 of Decree No. 219/2025/ND-CP dated August 7, 2025 of the Government regulating foreign workers working in Vietnam:

"Intra-enterprise transfer: Temporary transfer within a foreign enterprise that has established a commercial presence in Vietnam within the scope of 11 service sectors according to Vietnam's service commitments with the World Trade Organization and has been recruited by a foreign enterprise for at least 12 consecutive months".

Therefore, in the case of a foreign employee working in the form of "intra-enterprise transfer", he/she does not sign a labor contract and is not paid in Vietnam.

In the case of a foreign employee signing a labor contract in Vietnam and being paid in Vietnam, it is not considered a form of "intra-enterprise transfer".