This study examines the corporate social responsibility (CSR) of small and medium-sized enterprises (SMEs) towards employees in Dong Nai province. The findings indicate that although SMEs have made substantial contributions to the socio-economic development of the province, their implementation of CSR towards workers remains generally limited. A significant number of SMEs fail to fully ensure the legal entitlements of their employees. As of 2024, over 26.7% of all enterprises participate in social insurance, with only 19.5% of the total workforce in these enterprises being covered by insurance. Compliance with labor laws regarding working hours and rest periods is inadequately enforced in some enterprises. The proportion of workers provided with personal protective equipment is 34.8%, while only 26.5% undergo regular health check-ups, and approximately 14% receive occupational safety training. Smaller enterprises tend to have a lower rate of employees with formal labor contracts. The article also suggests several measures for improving CSR practices by SMEs in Dong Nai province towards their employees in the current context.