Tet Đinh Mùi 2027 falls in early February, so a sensible time to start preparing gifts for employees and partners is from October to early November. Starting early lets an enterprise compare several suppliers, place large orders in time for delivery and complete the documents before the holiday. This article summarizes the planning steps, criteria for choosing gifts, notes on tax and documents, and one gift option (bird's nest) with a reference price list.
Distinguishing Tet gifts, Tet bonuses and welfare
These three concepts are often confused but are handled differently:
| Item | Nature | Notes |
|---|---|---|
| Tet bonus (money) | A bonus under the bonus policy | See instructions on 13th month salary and Tet bonus |
| In-kind Tet gifts | Welfare, gifts that build loyalty | Need a clear policy and documents |
| Gifts to partners and customers | Business relationship costs | Need documents and a purpose that serves business activity |
Enterprises should state in their internal policy which amount is a bonus and which is a gift, who receives it and how it is calculated, to avoid later arguments. Rules on salary and bonuses are set out in the 2019 Labor Code.
Steps to plan Tet gifts
- Set the total budget and recipients: regular employees, seasonal workers, people on maternity leave, strategic partners, major customers. Each group may have a different gift level under the policy.
- Settle the criteria for choosing gifts: suitable for the culture, easy to store, easy to transport, usable by many people, with a long enough shelf life.
- Collect quotes from 2–3 suppliers: clearly require the specifications, weight, packaging, delivery time, return policy and invoice.
- Confirm delivery addresses: gifts for employees working in several places or partners in other provinces need an accurate list of addresses to deliver to the right person.
- Prepare documents: payment request, handover record, invoice in the enterprise's correct name and tax code, recipient list with signatures (if handed out directly).
- Notify recipients: announce in the Tet letter or at the year-end meeting, together with the company's Tet holiday schedule.
To balance Tet gifts with other benefits during the year, businesses can refer to the article popular employee benefits in Vietnam.
Criteria for choosing gifts for employees and partners
| Criteria | Questions to ask |
|---|---|
| Suits the recipient | Are there any allergies, dietary restrictions, religious or special habits to bear in mind? |
| Food safety | Does the product have a clear label, origin, expiry date and storage conditions? |
| Brand and presentation | Is the packaging neat, polite and suitable to take home or give on? |
| Logistics | Can it be delivered in bulk to many addresses, and can recipient names be written on it? |
| Documents | Can an invoice with the right details and a detailed statement of quantities and unit prices be issued? |
| Budget | Is the price before or after VAT, and is there a volume discount? |
For partners who are state agencies or people holding public office, the enterprise should check that body's own rules on accepting gifts and its own internal rules before giving.
Notes on tax and deductible expenses
Tax regulations may change, businesses should consult with accountants or the managing tax authority to apply correctly in their case.
- Personal income tax (PIT): gifts of money, gift cards, or payments to employees in excess of the prescribed amount can be considered taxable income. Gifts in kind need to be considered on a case-by-case basis and according to the business's regulations. See more articles about allowances exempt from personal income tax. Businesses can refer to Nhân Kiệt's service outsourcing payroll to review how to handle these amounts.
- Deductible expenses when calculating corporate income tax: generally need to serve business activities, have legal invoices and documents, and fall within the business's regulations or agreements. Gifts to partners should have clear reasons and records. See more articles about .
- Electronic invoice: ask the supplier to issue it in the correct company name, tax code, address and description of goods.
- Social insurance: which payments count toward the social insurance salary depends on the nature of the payment. See also the 2024 Social Insurance Law.
A gift option: is bird's nest suitable?
Bird's nest is a popular Tet gift in Vietnam because it is easy to present and carries the meaning of a gift to give. When considering this kind of gift, enterprises should note:
- Bird's nest is a food, not a medicine, and does not replace medicine or medical advice. Do not promise effects to recipients.
- Allergies and diet: some people may be allergic or need to limit sugar (for sweetened steamed bird's nest products). Have another gift option for people who must avoid it.
- Check the product on receipt: seal, expiry date, manufacturer information, invoice.
- Choose a suitable specification: small boxes for employees, large boxes or wooden boxes for important partners.
To understand more about the differences between types of bird's nest, you can read the article comparing mainland (house-farmed) swiftlet nests and island nests on the Yến Sào Quang Minh website.
Transparency about the relationship: Yến Sào Quang Minh is a business connected with Nhân Kiệt's founder. We state this clearly so you can judge objectively and compare with other suppliers before deciding.
Reference price list from Yến Sào Quang Minh (2026 list prices, before VAT)
| Product | Specification | Reference price |
|---|---|---|
| Steamed bird's nest with cordyceps, red dates and chia seeds | Box of 10 jars × 70 ml | VND 505,000 |
| Paper box of refined bird's nest, 4 nests | 35g | VND 1,000,000 |
| Paper box of refined bird's nest, 5 nests | 40g | VND 1,200,000 |
| Paper box of refined bird's nest, 6 nests | 50g | VND 1,450,000 |
| Paper box of refined bird's nest, 8 nests | 70g | VND 2,000,000 |
| Paper box of refined bird's nest, 10–12 large nests | 100g | VND 2,800,000 |
| Wooden box of refined bird's nest, 10–12 large nests | 100g | VND 3,000,000 |
Prices and specifications may change; please see the product page or contact Yến Sào Quang Minh directly for an official quote, volume discounts and delivery policy.
Frequently asked questions
When should Tet gifts be ordered? Settle the supplier and quantity from October to early November, and place the order at the latest about 4–6 weeks before Tet to allow for delivery and document handling.
One gift level for all, or several levels? It depends on policy. Many enterprises set levels by seniority or rank, but this must be stated in the policy for transparency.
What documents are needed for gifts to partners? You should have a payment request, an invoice, a handover record or recipient list, and state clearly that the purpose is to serve a business relationship.
Can gifts be given to foreign employees? Yes, but ask first about allergies and eating habits. For foreign employees, see also the rules on insurance and tax obligations in the Employment Law and the labor legalization service.
Does Nhân Kiệt help calculate bonuses and Tet gifts in payroll? Yes. Nhân Kiệt's outsourced payroll service helps build payroll, bonuses and welfare items under the enterprise's policy. Contact us for specific advice.