{"id":1272,"date":"2025-12-26T09:09:10","date_gmt":"2025-12-26T00:09:10","guid":{"rendered":"https:\/\/est.haro-inc.com\/?p=1272"},"modified":"2025-12-28T11:00:36","modified_gmt":"2025-12-28T02:00:36","slug":"social-insurance-for-foreign-employees","status":"publish","type":"post","link":"https:\/\/est.haro-inc.com\/en\/social-insurance-en\/social-insurance-for-foreign-employees\/","title":{"rendered":"Social Insurance for Foreign Employees in Vietnam: Eligibility, Exemptions, and Contribution Calculations Explained"},"content":{"rendered":"\n

For Japanese companies employing foreign workers in Vietnam, the handling of social insurance (SI \/ HI \/ UI)<\/span><\/strong> is one of the most complex and frequently misunderstood areas.
\nIn this article, we provide a practical explanation of social insurance obligations, exemption conditions, and contribution calculation methods for foreign employees<\/strong><\/span>.<\/p>\n\n\n\n

Are foreign employees required to enroll in Vietnam\u2019s social insurance system?<\/h2>\n\n\n\n

In conclusion, foreign employees who meet certain conditions are required to enroll in Vietnam\u2019s social insurance system.<\/strong><\/p>\n\n\n\n

However, not all foreign employees are subject to enrollment, as eligibility depends on specific conditions.<\/strong><\/p>\n\n\n\n

Eligibility criteria for social insurance enrollment for foreign employees<\/h2>\n\n\n\n

If all of the following conditions are met, the employee is required to enroll in social insurance<\/strong><\/span>.<\/p>\n\n\n\n

\u203b For general eligibility criteria and overall rules of Vietnam\u2019s social insurance system, please refer to \u201cSocial Insurance Eligibility and Contribution Calculation<\/a>\u201d.<\/span><\/p>\n\n\n\n

Condition<\/th>Description<\/th><\/tr><\/thead>
Labor contract<\/td>A labor contract of one year or longer<\/strong> with a Vietnamese entity<\/td><\/tr>
Work authorization<\/td>Possession of a valid work permit<\/strong><\/td><\/tr>
Age<\/td>Below the statutory retirement age<\/strong> in Vietnam<\/td><\/tr>
Employment type<\/td>Full-time employee (temporary or short-term contracts may be excluded)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\ud83d\udc49 Short-term contract workers, secondees, or director-only contracts<\/strong><\/span> may fall outside the scope of mandatory enrollment.<\/p>\n\n\n\n

Types of social insurance applicable to foreign employees<\/h2>\n\n\n\n

Foreign employees are subject to the following types of insurance:<\/p>\n\n\n\n

Insurance type<\/th>Coverage for foreigners<\/th>Description<\/th><\/tr><\/thead>
Social Insurance (SI)<\/td>Applicable<\/td>Pension, sickness, occupational injury, etc.<\/td><\/tr>
Health Insurance (HI)<\/td>Applicable<\/td>Medical insurance<\/td><\/tr>
Unemployment Insurance (UI)<\/td>Not applicable<\/strong><\/td>Foreigners are excluded<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u203b UI (Unemployment Insurance) applies only to Vietnamese nationals<\/strong><\/span>.<\/p>\n\n\n\n

Social insurance contribution rates for foreign employees (employee & employer)<\/h2>\n\n\n\n

Employee contribution rates<\/h3>\n\n\n\n
Insurance<\/th>Rate<\/th><\/tr><\/thead>
Social Insurance (SI)<\/td>8%<\/td><\/tr>
Health Insurance (HI)<\/td>1.5%<\/td><\/tr>
Unemployment Insurance (UI)<\/td>0%<\/td><\/tr>
Total<\/strong><\/td>9.5%<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Employer contribution rates<\/h3>\n\n\n\n
Insurance<\/th>Rate<\/th><\/tr><\/thead>
Social Insurance (SI)<\/td>17.5%<\/td><\/tr>
Health Insurance (HI)<\/td>3%<\/td><\/tr>
Unemployment Insurance (UI)<\/td>0%<\/td><\/tr>
Occupational Accident Insurance<\/td>0.5%<\/td><\/tr>
Total<\/strong><\/td>21%<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Salary components subject to social insurance contributions<\/h2>\n\n\n\n

Social insurance contributions are not calculated on all types of compensation.<\/strong><\/p>\n\n\n\n

Wages included in social insurance calculations<\/h3>\n\n\n\n