To complete the legal framework for the conclusion of electronic labor contracts, on May 15, 2026, the Ministry of Interior issued... Circular 08/2026/TT-BNV Detailed instructions on some of the contents of Decree 337/2025/ND-CP Regarding electronic employment contracts.
The issuance of Circular 08/2026/TT-BNV marks a significant step forward in the modernization of labor management, while also placing many new demands on businesses, especially Human Resources (HR) and Accounting departments. Updating and implementing the regulations correctly will help businesses ensure compliance with the law as soon as the Circular officially takes effect on July 1, 2026.
Overview of Circular 08/2026/TT-BNV
To fully understand the legal value of Circular 08/2026/TT-BNV, it is necessary to place this document in relation to Decree 337/2025/ND-CP, issued on December 24, 2025, and effective from January 1, 2026.
Decree 337/2025/ND-CP has established the legal framework for the creation, conclusion, storage, and management of labor contracts in electronic form. At the same time, this document affirms that electronic labor contracts have the same legal validity as paper contracts if they fully meet the prescribed conditions.
Based on that, Circular 08/2026/TT-BNV was issued to provide specific guidance on technical requirements, system connection procedures, access account management, and the mechanism for assigning identification codes for electronic labor contracts nationwide.
Scope of regulation and subjects of application
Scope of application
Circular 08/2026/TT-BNV focuses on guiding key contents including:
- Assigning identification codes (IDs) to electronic employment contracts.
- Manage the granting, locking, and unlocking of access accounts to the Electronic Employment Contract Platform.
- Connecting the eContract system and the National Electronic Labor Contract Platform.
- Managing, exploiting, sharing, and storing electronic labor contract data.
Applicable objects
Effective from July 1, 2026, this Circular applies to:
- Employees and employers enter into contracts electronically.
- Organizations that provide eContract services.
- State management agencies, organizations, and individuals involved in the management, exploitation, and verification of electronic labor contract data.
Key new feature of Circular 08/2026/TT-BNV: Electronic labor contract identification code.
One of the most important aspects of Circular 08/2026/TT-BNV is the application of a mechanism to assign a unique identification code (ID) to each electronic labor contract.
What does the ID code mean?
Each electronic labor contract, after being submitted to the National Electronic Labor Contract Platform and meeting the prescribed conditions, will be assigned a unique, non-duplicate ID code.
This identifier is built on three principles:
- Uniqueness: Each contract is assigned only one unique ID code throughout its entire lifespan.
- Linkage: All generated documents, such as contract addendums, notices of suspension or termination of contracts, must use the same original ID code.
- Legal independence: The issuance of ID codes serves only for data management purposes and does not alter the legal validity of the contract established by the parties.
The structure of the ID code according to Circular 08/2026/TT-BNV
The electronic employment contract identifier is designed to consist of 13 characters:
- The first letter is the first character.
- The 12 numeric characters at the end.
Meaning of the characters:
- A: Electronic employment contracts signed from July 1, 2026, through the eContract system fully meet the technical requirements.
- B: Electronic employment contracts are converted from paper contracts.
- C: Electronic employment contracts concluded before July 1, 2026.
12-character structure:
- The first two digits represent the year the ID code was issued.
- The remaining 10 numbers are randomly generated by the system to ensure uniqueness.
This classification method makes it easier for management, human resources, and accounting departments to access, cross-reference, and manage employee records throughout the employment process.
Procedure for issuing electronic employment contract ID codes
According to Circular 08/2026/TT-BNV, the ID code issuance process is carried out completely automatically through the connection between the enterprise, the eContract provider, and the National Electronic Labor Contract Platform.
For contracts signed from July 1, 2026
The eContract provider will transmit contract data and related information to the Platform for verification and ID assignment.
For contracts converted from paper format
In addition to contract data, businesses must provide complete conversion documentation, including:
- Information about the conversion software.
- The unit or individual performing the conversion.
- Conversion time.
- Document formatting.
- Digital signatures and timestamps.
- Verify the accuracy between the electronic and paper versions.
For electronic contracts signed before July 1, 2026
Businesses need to review and fully supplement digital signatures, timestamps, and authentication information before submitting data to the system to receive an ID code.
Timeframe for issuing identification codes
After receiving the application, the Electronic Employment Contract Platform will automatically check:
- Employee identification information.
- Verified information of the employer.
- Digital signatures and timestamps.
- Authenticated data from the eContract provider.
If the application is valid, an ID code will be issued within a maximum of 24 hours.
Cases where ID codes are not issued
According to Circular 08/2026/TT-BNV, the system may refuse to issue an identification code if:
- The electronic contract does not meet the prescribed technical standards.
- The conversion documents from the paper contract are missing information or are invalid.
- Contracts signed before July 1, 2026, have not been fully supplemented with digital signatures, timestamps, or authentication data.
In case of rejection, the system will send a notification stating the reason so that the business and the eContract provider can make adjustments.
Manage your access account using VNeID.
Another notable point of Circular 08/2026/TT-BNV is the application of account authentication mechanisms through the national electronic identification system VNeID.
From July 1st, 2026, employees and employers accessing the Electronic Labor Contract Platform must use their prescribed electronic identification accounts.
Integrating VNeID offers many benefits:
- For employees: Enhance the security of personal information and reduce the risk of identity fraud or forged signatures on contracts.
- For businesses: Enhances the legal validity of personnel records and facilitates explanations to tax authorities, social insurance agencies, and health insurance agencies during labor inspections.
Regulations on data storage according to Circular 08/2026/TT-BNV
The circular stipulates that electronic labor contract data must be stored for a minimum of 10 years from the date the contract terminates.
In cases where an employee signs multiple consecutive contracts with the same company, the retention period is calculated from the date the last contract ends.
This regulation helps to standardize with the accounting document archiving system, facilitating auditing, inspection, and long-term data management.
For small and medium-sized enterprises that do not yet have a dedicated team with sufficient capacity to implement electronic labor contract systems in accordance with Circular 08/2026/TT-BNV, it is advisable to refer to alternative solutions. hire chief accountant This helps businesses review labor records, standardize digital documents, control tax risks, and ensure compliance with new legal requirements before the Circular officially takes effect.
What should businesses keep in mind when converting paper contracts to electronic contracts?
When converting paper contracts to electronic contracts, businesses must maintain complete conversion records, including:
- System conversion information.
- Data conversion log.
- Authenticated digital signature.
- Timeline.
- Verify the accuracy between the paper and electronic versions of the document.
What preparations do businesses need to make before Circular 08/2026/TT-BNV officially comes into effect?
To comply with Circular 08/2026/TT-BNV, businesses should proactively implement the following tasks:
- Review all existing electronic employment contracts: Check contracts signed before July 1, 2026, and add all missing digital signatures, timestamps, and authentication data.
- Working with the vendor: Assess the technical compatibility of the current system with the National Electronic Labor Contract Platform, and prepare alternative solutions if necessary.
- Internal process updates: The Human Resources (HR) department needs to guide employees in registering and activating their VNeID accounts and adjust the contract signing process to comply with the new regulations. The Accounting department needs to develop a process for storing electronic employee records and managing electronic contracts, original data files, and assigned ID codes in a synchronized manner.
For small and medium-sized enterprises that do not have a dedicated accounting department with sufficient capacity to operate independently, delegating the task to external service providers is a viable option. accounting services Professional review and completion of documentation is the optimal solution to prevent all risks related to taxes and labor inspections.
Clarification of questions regarding Circular 08/TT-BNV on electronic labor contracts.
Circular 08/2026/TT-BNV officially takes effect from July 1, 2026. From this date, regulations related to the issuance of electronic labor contract identification codes, management of access accounts to the Electronic Labor Contract Platform, and data connection with the national system will be applied uniformly nationwide.
No. Current law still recognizes the legal validity of both paper and electronic labor contracts. However, when businesses choose the electronic contract format, the conclusion, storage, and management of data must fully comply with the regulations in Decree 337/2025/ND-CP and Circular 08/2026/TT-BNV.
Not entirely. The ID code is a data management tool issued by the State. Not being issued an ID code does not automatically mean the contract is invalid. However, if the contract falls under the category requiring compliance with Circular 08/2026/TT-BNV but does not meet the technical requirements or has not been issued an ID code, the business may face difficulties in proving the legality of labor records, explaining salary costs, and dealing with the Social Insurance agency or labor inspectors.
Yes. Electronic labor contracts signed before July 1, 2026, fall under the category of contracts classified by the letter C according to Circular 08/2026/TT-BNV.
After the contract data is submitted to the National Electronic Labor Contract Platform, the system will verify the information and issue an identification code within a maximum of 24 hours if the file meets all the requirements as stipulated. When does Circular 08/2026/TT-BNV take effect?
Is it mandatory for businesses to use electronic employment contracts?
Are electronic employment contracts without an ID code considered invalid?
Do electronic employment contracts signed before July 1, 2026, require a new ID code?
How long does it take for an electronic employment contract to be issued an ID code?
Conclude
Circular 08/2026/TT-BNV not only completes the legal framework for the implementation of electronic labor contracts in Vietnam but also creates a more transparent, synchronized, and secure digital labor management ecosystem. With the application of contract identifiers, authentication via VNeID, and a centralized data management mechanism, businesses need to proactively prepare early to ensure compliance, minimize legal risks, and improve human resource management efficiency during the digital transformation period.
For any further questions or advice, please contact us. Contact MAN – Master Accountant Network For detailed assistance!
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Content production by: Mr.Le Hoang Tuyen – Founder & CEO of MAN – Master Accountant NetworkCPA Vietnam auditors with over 30 years of experience in accounting, auditing, and financial consulting.
