1. Latest Regulations on Mandatory Social Insurance for Foreigners
Currently, pursuant to Decree 143/2018/ND-CP, participation in social insurance is a mandatory obligation for both foreign employees and employers in Vietnam.
Entities subject to mandatory social insurance for foreigners include:
- Foreign employees working in Vietnam who hold a Work Permit, a practicing certificate, or a practicing license issued by Vietnamese competent authorities.
- Those having an indefinite-term labor contract or a fixed-term labor contract with a duration of at least one year.
Exceptions (Exempt from contributions):
- Intra-company transferees as prescribed in Clause 1, Article 3 of Decree 152/2020/ND-CP.
- Employees who have reached the retirement age in accordance with Vietnamese labor laws.
2. Contribution Rates for Mandatory Social Insurance for Foreigners
Contribution amounts are calculated based on the employee’s monthly salary subject to social insurance (including basic salary, allowances, and other additional payments). Compliance with the correct rates for mandatory social insurance for foreigners helps businesses mitigate risks of administrative penalties and ensures legal prestige.
The specific contribution rates are prescribed as follows:
| Contributing Entity | Pension & Death Fund | Sickness & Maternity Fund | Occupational Accident & Disease Fund | Health Insurance (HI) | Total |
| Employee | 8% | – | – | 1.5% | 9.5% |
| Employer | 14% | 3% | 0.5% | 3% | 20.5% |
Note: The maximum monthly salary for calculating social insurance contributions shall not exceed 20 times the statutory pay rate (base salary) at the time of contribution.
3. Procedures for Claiming Benefits under Mandatory Social Insurance for Foreigners
The benefits for foreigners participating in social insurance in Vietnam extend beyond sickness and maternity regimes to include pension benefits and one-time social insurance allowance.
3.1. One-time Social Insurance Allowance for Foreigners
Upon termination of a labor contract or departure from Vietnam, employees are entitled to request a one-time social insurance allowance if they fall under the categories prescribed by law. The required dossier includes:
- Social insurance book (original).
- Application form for one-time social insurance benefit (Form No. 14-HSB).
- A copy of the passport or a valid residency permit (accompanied by a notarized translation).
3.2. Bilateral Social Insurance Agreements
As of 2026, Vietnam has signed and implemented bilateral social insurance agreements with countries such as South Korea and Japan. These agreements aim to:
- Avoid double contributions: Employees only need to contribute to the insurance system in one country if they meet the secondment conditions.
- Cumulative participation period: Ensuring pension rights for employees when moving between the two nations.
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