In-house legal compliance training is a necessary investment for any business that wants to prevent legal risks. What does it cost, and what does the law say? This article works on two levels: the legal framework in Article 62(3) of the Labor Code 2019, and eight practical cost groups businesses should budget for.
The legal anchor: Article 62(3) of the Labor Code 2019
The Labor Code 2019 (still in force at the time of writing, October 2026), in Article 62(3), sets out six groups of vocational training costs for employees: tuition; costs of learning materials, textbooks, equipment and practice materials; meal, accommodation and travel allowances for trainees; wages paid to employees during training; wages/remuneration paid to instructors; and other costs agreed by the parties.
This is the legal framework businesses use for accounting and budgeting training. One important note: the law has no separate category for "compliance training" — every implementation detail below is practical experience, not a hard legal rule.
Eight practical cost groups to budget for
- Training needs assessment: identifying compliance gaps by department and prioritizing topics (anti-bribery, data protection, labor safety…).
- Instructors: fees for internal experts or external trainers, usually charged per session or per course.
- Training materials: drafting compliance handbooks, slides, and industry-relevant case studies.
- Venue and platform: venue rental or deploying an online learning system (LMS) for multi-branch companies.
- Opportunity cost (time): employees away from work to attend training — often the largest hidden cost, yet frequently overlooked.
- Assessment and certification: post-training tests and completion certificates — important for proving the company discharged its prevention duties in any dispute.
- Travel and accommodation: for centralized training of staff from different branches and provinces.
- Periodic refresh: compliance training is not a one-off — budget annually for legal updates and new hires.
Distinguish clearly: legal framework vs practical detail
A common mistake is treating market reference figures as "legal standards." Remember: Article 62(3) of the Labor Code 2019 only defines which cost groups count as vocational training costs; it sets no specific amounts for compliance training. All budget figures are practical references; each business builds its own budget according to its scale and industry risk.
Frequently asked questions
Is compliance training mandatory by law? The law does not use the phrase "mandatory compliance training" for all businesses, but many fields (labor safety, fire prevention, anti-corruption for certain subjects) impose specific training duties. Review the rules applicable to your industry.
Are training costs deductible business expenses? The cost groups in Article 62(3) of the Labor Code 2019 are the basis for company accounting; tax deductibility follows current tax law — consult a tax accountant for your specific case.
How often should training be repeated? Common practice is onboarding training for new hires plus annual refresher training, with additional sessions when relevant laws change.
Legal sources
- Labor Code 2019 (45/2019/QH14), Article 62(3) — in force at the time of writing (October 2026).
- The implementation details and eight cost groups are practical experience, not hard legal rules.
Need to build an in-house compliance training program? The FLAT Law Firm team advises on compliance frameworks and designs training content suited to your industry and company scale. Contact us at contact us.
The information in this article is general reference based on the law in force at the time of writing, not legal advice for any specific matter.
Transparency note: This article was drafted by FLAT Law Firm's AI content production system and is undergoing internal review (AI Legal Council QA and owner approval before publication). It has not been reviewed by a human lawyer.
