On July 22, 2026, the government of Vietnam issued Decree No. 292/2026/ND-CP detailing the implementation of the Law on Foreign Trade Management (Decree 292). Decree 292 came into effect on September 5, 2026, replacing Decree No. 69/2018/NND-CP, and introduces several important changes to Vietnam’s foreign trade regime. Of particular relevance is the addition to the list of goods prohibited from importation of “products and goods extracted, produced, or manufactured wholly or partly through forced labor by enterprises, countries, or territories in accordance with relevant international treaties to which the Socialist Republic of Vietnam is a party.” This new prohibition introduces forced-labor considerations into Vietnam’s import compliance framework and may have practical implications for how businesses manage related risks across their operations and supply chains. Implementation of the New Prohibition According to Decree 292, the minister or head of the relevant ministerial-level agency is responsible for publishing the detailed list and corresponding harmonized system (HS) codes for each category of goods prohibited from export or import under its purview. Goods involving forced labor fall under the purview of the Ministry of Home Affairs. However, as of the date of this article, no corresponding list has been published specifying the goods to which the forced-labor prohibition applies, leaving businesses without official guidance on how the prohibition will be applied or enforced in practice. Nevertheless, this absence does not suspend the prohibition’s application. As Decree 292 has already taken effect, goods involving forced labor remain subject to the general legal framework applicable to goods prohibited from importation. In particular, Decree 169/2026/ND-CP provides for administrative penalties for the importation or transportation of prohibited goods into Vietnam. Depending on the nature and circumstances of the violation, criminal liability may also arise under the Criminal Code. In practice, enforcement is likely to depend on the

Many multinational companies are familiar with the concept of “time off in lieu” (TOIL), under which employees receive compensatory time off instead of overtime pay for additional hours worked. While TOIL is common in many jurisdictions, employers in Thailand should be cautious, as Thai labor law does not expressly recognize TOIL as a substitute for statutory overtime-related compensation. Under the Labor Protection Act B.E. 2541 (1998) (LPA), employees who work overtime or perform work on holidays are generally entitled to statutory overtime, holiday, or holiday overtime compensation, including: Overtime Pay: 1.5 times the employee’s normal wage rate for work performed beyond normal working hours on a regular working day. Holiday Pay: 1 or 2 times the employee’s normal wage rate for work performed during normal working hours on a holiday, depending on category of employee. Holiday Overtime Pay: 3 times the employee’s normal wage rate for overtime work performed on a holiday. Importantly, the LPA does not contain any provision expressly permitting employers to substitute overtime-related compensation with compensatory leave, as such compensation is treated as a payment obligation rather than additional time off. Why TOIL Can Be Risky in Thailand Thai labor law is protective in nature, and statutory entitlements to overtime, holiday, and holiday overtime pay are generally regarded as minimum employee rights. As a result, these rights cannot be waived, even with the employee’s consent. Therefore, an employer who grants TOIL instead of paying statutory overtime-related compensation may still be exposed to claims for unpaid amounts, notwithstanding that compensatory leave has already been provided. Thai courts have affirmed this principle, holding that employers remain liable for statutory payments for work performed beyond normal working hours even where substitute time off has been granted. Are There Any Exceptions? Certain categories of employees are exempt from overtime-related compensation,

On August 25, 2026, Thailand’s cabinet approved in principle a draft amendment that would extend mandatory social security coverage to three categories of workers currently excluded from Thailand’s compulsory social security system. The amendment, proposed by the Ministry of Labour, would modify the Royal Decree Prescribing Businesses and Employees Excluded from the Social Security Act B.E. 2560 (2017). Newly Covered Workers The cabinet-approved proposal would remove the exclusions for the following three categories of employees, bringing them within Thailand’s mandatory social security system: Workers in seasonal cultivation (pho pluk), forestry (pa mai), and livestock (liang sat) businesses that do not employ workers year-round and whose operations do not include other types of business activities. Notably, fishery (pramong) workers were excluded from this amendment following objections raised at a Social Security Board meeting on April 30, 2025, because employers and employees in the fishery sector can already agree to opt into social security coverage under fishery labor laws. Domestic workers and other employees of individual employers where the work performed is not part of a business operation (e.g., housekeepers, gardeners, drivers). This group has actively demanded inclusion in the social security system. Workers employed in street-stall businesses operating fixed street stalls (kan kha phaeng loi). The rationale for including street-stall workers is that their employers have fixed, identifiable places of business that can be inspected. Accordingly, workers engaged in itinerant street hawking (kan kha re) remain excluded. The expanded coverage would apply to both Thai and foreign employees who possess valid identity documents and work permits, including migrant workers who have been granted special permission to work in Thailand. The Social Security Act B.E. 2533 (1990) does not restrict social security registration based on nationality, allowing these workers to register as insured persons under section 33. Employer Obligations and Employee

Thailand’s cabinet has approved two draft amendments aimed at improving labor-related judicial proceedings. The proposed amendments to the Act on the Establishment of Labor Courts and Labor Case Procedure B.E. 2522 (1979) and the Act on Procedures for Human Trafficking Cases B.E. 2559 (2016) are intended to make the process more efficient, appropriate, and fair. Key elements of these proposed amendments are outlined below. Expansion of Labor Court Jurisdiction Under the current framework, labor courts generally hear labor disputes, while criminal offenses under labor laws are handled separately. Matters involving both labor and criminal issues may therefore require the parties to pursue proceedings before different courts. To address this, the proposed amendments would expand the jurisdiction of labor courts to cover certain criminal offenses under labor laws. The government states that the change is intended to allow related issues to be heard by judges with expertise in labor law and to reduce the need for parallel proceedings. The proposed amendments also set out the following rules for cases involving multiple offenses. Where a single act gives rise to multiple offenses and at least one of those offenses falls within the jurisdiction of the labor court, the labor court may hear the related offenses as part of the same case. Where multiple connected acts give rise to different offenses, the labor court may hear the matters together or transfer part of the case to the appropriate court, taking into account convenience and the interests of justice. Criminal Offenses Covered The proposed amendments would extend labor court jurisdiction to criminal offenses under 11 labor-related laws, including laws concerning: Home workers protection Labor protection Labor protection in fisheries work Employment and job-seeker protection Management of foreign workers Social security Occupational safety, health, and working environment Compensation Maritime labor State enterprise labor relations