- Country Guide
- Laos
Laos
Last Update by , 20 Dec 2024
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Exchange Rate
26 Oct 2025
Cost of Living
Indicative value for a working adult in a city: Vientiane
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (LAK) |
|---|---|
| McDonalds Set Meal | 69,062 |
| Monthly Train and Bus Tickets | 1,086,956 |
| 3 Bedrooms Rental (City Center) | 19,984,427 |
| 3 Bedrooms Rental (Outskirt) | 34,953,247 |
Current Inflation Rate
24.37%
Wage
Minimum Wages
- Private Sector: LAK1,600,000 LAK per month
Government Sector: LAK2,000,000 per month
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (LAK) |
|---|---|
|
Entry-Level
Fresh Graduate
|
1,600,000 |
|
Mid-Level
5 Years
|
2,165,000 |
|
Experienced & Managerial Level
10 Years
|
2,730,000 |
|
Specialized & Senior-Level
15 Years
|
and 4,900,896 |
Annual Salary Growth
2%
Statutory Contribution
Country Level
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| Social Security Fund (NSSF) |
6% contribution base capped at LAK 4.5 million |
5.5% contribution base capped at LAK 4.5 million |
All staff; expats who work for more than 12 months are required to be registered |
Other Benefit
Other common employment benefits in Laos include:
- 13th-month salary
- Additional Health Insurance: About up to USD200 per year
Income Tax
Residents
-
Tax Period: 1 Jan - 31 Dec
Tax filing start date: 1 Feb of the following year
Tax filing due date: 31 Mar of the following year
Country Level
| Taxable Income | Rate |
|---|---|
| 0 – 15,600,000 | 0% |
| 15,600,001 – 60,000,000 | 5% |
| 60,000,001 – 180,000,000 | 10% |
| 180,000,001 – 300,000,000 | 15% |
| 300,000,001 – 780,000,000 | 20% |
| > 780,000,001 | 25% |
Non-residents
- There is no definition for tax resident or non residents, the rate for expats should be same as tax residents
Working Hours
Statutory
48 hours
8 hour a day, 6 days a week
Monday - Saturday
Overtime
Daily: capped at 3 hours.
Monthly: capped at 45 hours.
- Workdays
17:00 - 22:00: 150% of the hourly rate
22:00- 06:00: 200% of the hourly rate - Public holidays or rest days:
06:00-16:00: 250% of the hourly rate
6:00-22:00: 300% of the hourly rate
22:00-06:00: 350% of the hourly rate
Employment Contract
Permanent
Contract Format
Verbal or written in Lao, and English for expat.
Payroll Currency
LAK
Probation
Unskilled: 30 days and can be extended for another 30 days.
Skilled: 60 days and can be extended for another 30 days.
Contract Period
No minimum duration
Termination
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | Skilled: with 60 days probation: 5 days Unskilled: with 30 days probation: 3 days |
Skilled: with 60 days probation: 5 days Unskilled: with 30 days probation: 3 days |
Skilled: with 60 days probation: 5 days Unskilled: with 30 days probation: 3 days |
| Notice Period - Regular | Blue collar workers: 30 days White collar workers: 45 days |
Blue collar workers: 30 days White collar workers: 45 days |
Blue collar workers: 30 days White collar workers: 45 days |
| Severance Pay | Not Applicable | Under 3 years' service: 15% monthly salary prior to termination multiplied by the number of months worked Over 3 years' service: 20% monthly salary prior to dismissal multiplied by the number of months worked |
Under 3 years' service: 15% monthly salary prior to termination multiplied by the number of months worked Over 3 years' service: 20% monthly salary prior to dismissal multiplied by the number of months worked |
Public Holiday
13 days
Country Level
| Date | Name |
|---|---|
| 01 Jan | New Year's Day |
| 08 Mar | International Women's Day |
| 13 Apr - 17 Apr | Lao New Year Holiday |
| 01 May | Labor Day |
| 20 Jul - 21 Jul | Lao Women Union's Day |
| 24 Jul | Boun Khao Phansa |
| 05 Nov | That Luang Festival |
| 02 Dec | National Day |
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave |
15 working days, 18 working days for staff in hazardous industries |
All staff with 1 year service |
| Sick Leave | Up to 6 months | All staff |
| Maternity Leave |
105 working days 120 working days (for twins) 42 days taken after child birth |
All expectant mothers |
| Personal Leave | 3 working days per event, per year | All staff caring for sick or injured family, for marriage, death of immediate family, birth of a child or natural disasters |
Reference
- https://www.numbeo.com/cost-of-living/in/Vientiane
- https://kpl.gov.la/En/detail.aspx?id=72732
- https://taxsummaries.pwc.com/lao-pdr/corporate/tax-administration
- https://asean.org/wp-content/uploads/2016/06/Labor-Law.pdf
- https://www.luangprabang-laos.com/IMG/pdf/lao_laws_18_labour_law_and_decree_final.pdf
- https://www.luangprabang-laos.com/IMG/pdf/lao_laws_27_women_and_children_law_and_decree_final.pdf
- https://www.mof.gov.la/wp-content/uploads/2023/04/Labour-Management-Procedures-LMP-Draft_Rev-2_10-Mar.pdf
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Contact UsCountry Guide - Laos
Last updated: 20 Dec 2024
Exchange Rate
Currency (LAK)
- 1 CNY = 0.185 LAK
- 1 USD = 1.32 LAK
Other currencies can be retrieved via the country guide link above.
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Labor Cost Calculator
To know the total employer cost for hiring a staff with certain salary, please go to our main site: https://marcopayroll.com
Cost of Living
Indicative value for a working adult in a city: Vientiane
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (LAK) |
|---|---|
| McDonalds Set Meal | 69,062 |
| Monthly Train and Bus Tickets | 1,086,956 |
| 3 Bedrooms Rental (City Center) | 19,984,427 |
| 3 Bedrooms Rental (Outskirt) | 34,953,247 |
Current Inflation Rate
24.37%
Wage
Minimum Wages
- Private Sector: LAK1,600,000 LAK per month
Government Sector: LAK2,000,000 per month
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (LAK) |
|---|---|
|
Entry-Level
Fresh Graduate
|
1,600,000 |
|
Mid-Level
5 Years
|
2,165,000 |
|
Experienced & Managerial Level
10 Years
|
2,730,000 |
|
Specialized & Senior-Level
15 Years
|
and 4,900,896 |
Annual Salary Growth
2%
Statutory Contribution
Country Level
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| Social Security Fund (NSSF) |
6% contribution base capped at LAK 4.5 million |
5.5% contribution base capped at LAK 4.5 million |
All staff; expats who work for more than 12 months are required to be registered |
Other Benefit
Other common employment benefits in Laos include:
- 13th-month salary
- Additional Health Insurance: About up to USD200 per year
Income Tax
Residents
-
Tax Period: 1 Jan - 31 Dec
Tax filing start date: 1 Feb of the following year
Tax filing due date: 31 Mar of the following year
Country Level
| Taxable Income | Rate |
|---|---|
| 0 – 15,600,000 | 0% |
| 15,600,001 – 60,000,000 | 5% |
| 60,000,001 – 180,000,000 | 10% |
| 180,000,001 – 300,000,000 | 15% |
| 300,000,001 – 780,000,000 | 20% |
| > 780,000,001 | 25% |
Non-residents
- There is no definition for tax resident or non residents, the rate for expats should be same as tax residents
Working Hours
Statutory
48 hours
8 hour a day, 6 days a week
Monday - Saturday
Overtime
Daily: capped at 3 hours.
Monthly: capped at 45 hours.
- Workdays
17:00 - 22:00: 150% of the hourly rate
22:00- 06:00: 200% of the hourly rate - Public holidays or rest days:
06:00-16:00: 250% of the hourly rate
6:00-22:00: 300% of the hourly rate
22:00-06:00: 350% of the hourly rate
Employment Contract
Fixed-Term
Project-based work, seasonal employment, or temporary staff hiring.
Probation
Unskilled: 30 days and can be extended for another 30 days
Skilled: 60 days and can be extended for another 30 days
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | Skilled: with 60 days probation: 5 days Unskilled: with 30 days probation: 3 days |
Skilled: with 60 days probation: 5 days Unskilled: with 30 days probation: 3 days |
Skilled: with 60 days probation: 5 days Unskilled: with 30 days probation: 3 days |
| Notice Period - Regular | Less than 1 year: 1 month 1 year or more of service: 2 months |
Less than 1 year: 1 month 1 year or more of service: 2 months |
Less than 1 year: 1 month 1 year or more of service: 2 months |
| Severance Pay | Not Applicable | Under 3 years' service: 15% monthly salary prior to termination multiplied by the number of months worked Over 3 years' service: 20% monthly salary prior to dismissal multiplied by the number of months worked |
Under 3 years' service: 15% monthly salary prior to termination multiplied by the number of months worked Over 3 years' service: 20% monthly salary prior to dismissal multiplied by the number of months worked |
Permanent
Probation
Unskilled: 30 days and can be extended for another 30 days.
Skilled: 60 days and can be extended for another 30 days.
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | Skilled: with 60 days probation: 5 days Unskilled: with 30 days probation: 3 days |
Skilled: with 60 days probation: 5 days Unskilled: with 30 days probation: 3 days |
Skilled: with 60 days probation: 5 days Unskilled: with 30 days probation: 3 days |
| Notice Period - Regular | Blue collar workers: 30 days White collar workers: 45 days |
Blue collar workers: 30 days White collar workers: 45 days |
Blue collar workers: 30 days White collar workers: 45 days |
| Severance Pay | Not Applicable | Under 3 years' service: 15% monthly salary prior to termination multiplied by the number of months worked Over 3 years' service: 20% monthly salary prior to dismissal multiplied by the number of months worked |
Under 3 years' service: 15% monthly salary prior to termination multiplied by the number of months worked Over 3 years' service: 20% monthly salary prior to dismissal multiplied by the number of months worked |
Public Holiday
13 days
2025
| Date | Name |
|---|---|
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
| Annual Leave |
15 working days, 18 working days for staff in hazardous industries |
All staff with 1 year service |
| Sick Leave | Up to 6 months | All staff |
| Maternity Leave |
105 working days 120 working days (for twins) 42 days taken after child birth |
All expectant mothers |
| Personal Leave | 3 working days per event, per year | All staff caring for sick or injured family, for marriage, death of immediate family, birth of a child or natural disasters |
Reference
- https://www.numbeo.com/cost-of-living/in/Vientiane
- https://kpl.gov.la/En/detail.aspx?id=72732
- https://taxsummaries.pwc.com/lao-pdr/corporate/tax-administration
- https://asean.org/wp-content/uploads/2016/06/Labor-Law.pdf
- https://www.luangprabang-laos.com/IMG/pdf/lao_laws_18_labour_law_and_decree_final.pdf
- https://www.luangprabang-laos.com/IMG/pdf/lao_laws_27_women_and_children_law_and_decree_final.pdf
- https://www.mof.gov.la/wp-content/uploads/2023/04/Labour-Management-Procedures-LMP-Draft_Rev-2_10-Mar.pdf
Contact Info
-
Singapore (Headquarters)
8 Marina Boulevard, MBFC Tower 1, #11-01, Singapore, 018981
+65 6653 4334 -
China (Headquarters)
79 Jianguo Road, China Central Place Tower 2, #09-52, Beijing, 100025
+86 10 6580 0555 -
China (Service Center)
23 Dagong Street, Eton Place Tower 2, Unit 1808, Dalian, 116001
-
United States
445 S Figueroa St, 31st Floor, Los Angeles, California, 90071
-
United Kingdom
71 - 75 Shelton Street, London, England GB
-
Netherlands
Vijzelstraat 68, 1017 HL, Amsterdam
-
Australia
Level 22, Salesforce Tower, 180 George Street, Sydney, NSW 2000