From July 1, 2025, the Social Insurance Law 2024 and Decree No. 158/2025/ND-CP of the Government detailing and guiding the implementation of a number of articles of the Social Insurance Law on compulsory social insurance officially take effect.
Accordingly, the social insurance policy for foreign workers in Vietnam has many more clearly and fully concretized points.
Clause 2, Article 2 of the Law on Social Insurance 2024 stipulates: Foreign workers working in Vietnam are subject to compulsory social insurance when working under a fixed-term labor contract of 12 months or more with an employer in Vietnam.
In case foreign workers do not have to pay compulsory social insurance:
- Movement within the enterprise according to the provisions of the law on foreign workers working in Vietnam.
- At the time of signing the labor contract, they are of retirement age according to the provisions of the Labor Code.
- The international treaty to which Vietnam is a member has other provisions.
Social insurance benefits are:
When participating in compulsory social insurance, foreign workers will enjoy social insurance regimes similar to those of Vietnamese workers, including:
- Sickness regime.
- Maternity regime.
- Insurance regime for occupational accidents and diseases according to the provisions of the Law on Labor Safety and Hygiene.
- Pension regime.
- Death regime.
Monthly social insurance contribution rate:
The 2024 Social Insurance Law stipulates the level of social insurance contribution for foreigners similar to that for Vietnamese employees, with the division of responsibility between employees and employers, specifically as follows:
- Monthly social insurance contribution rate of foreign employees: equal to 8% of salary used as the basis for contribution to the pension and death fund.
- Monthly social insurance contribution rate of employers to foreign employees: equal to 17% of salary used as the basis for contribution to the sickness, maternity and retirement and death funds (of which: 3% to the sickness and maternity fund; 14% to the retirement and death fund).
Total monthly compulsory social insurance contribution for foreign employees: equal to 25% of salary as the basis for contribution, of which employees contribute 8% and employers contribute 17%.
