The Vietnam government has recently issued changes concerning employer social security contributions and the depreciation of complex (mixed-use) buildings. Social Security Contributions Three main changes (one pending) are made affecting employer social security contributions: Decree 47/2017/ ND-CP of 24 April 2017 provides that effective 1 July 2017, the minimum monthly salary is increased to VND 1.3 million, which increases the contribution basis cap to VND 26 million per month (20 times minimum monthly salary); Decree 44/2017/ND-CP of 14 April 2017 provides that effective 1 June 2017, the rate of contribution to the labor accident and occupational diseases insurance fund is...