1. Guidance and Clarification on Social Insurance for Foreigners
PwC Vietnam NewsBrief
Guidance and Clarification on Social Insurance for Foreigners
6 May 2019
At a glance...
To facilitate the implementation of compulsory Social Insurance (“SI”) for foreigners working in Vietnam, which was regulated under Decree 143/2018/ND-CP dated 15 October 2018, the Vietnam Social Insurance Agency issued an official letter detailing SI contribution procedures. Similarly, the Ministry of Labour, War Invalids and Social Affairs (MOLISA) also issued an official letter recently clarifying the SI contribution requirement for foreigners.

2. Official Letter 679/BHXH-BT dated 7 March 2019 (“OL 679”) issued by the Vietnam Social Insurance Agency
OL 679 reinstate who are the SI participants, the contribution rates and salary subject to SI contributions, which were previously provided under Decree 143.
OL 679 also provide guidance on the procedures for SI contribution, SI book management and promulgates the standard forms in bilingual for these purposes.
Official Letter 1064/LĐTBXH-BHXH dated 18 March 2019 (“OL 1064”) issued by MOLISA
OL 1064 further clarifies SI contribution requirement for foreigners, accordingly a foreigner working in Vietnam will be subject to compulsory SI contribution when he/she meets all the following conditions:
is working in Vietnam under a work permit, practising certificate or practising licence granted by a competent authority of Vietnam;
is employed under a Vietnam labour contract with an indefinite term or a definite term of one year or more;
is under 60 years of age for men and 55 years of age for women; and
is not an intra-corporate transferee.
In order to be considered an intra-corporate transferee in accordance with Article 3.1 of Decree 11/ND-CP dated 3 December 2016 (and hence, not subject to the compulsory SI contribution in Vietnam), the foreign worker, being internally transferred within an enterprise, must be a manager/an executive/an expert/a technician who has been employed by the overseas entity at least 12 months before assigned by the overseas entity to its commercial presence in Vietnam.

3. Contact us
This publication has been prepared for general guidance on matters of interest only, and does not constitute professional advice. For further information, please reach out to us.
Brittany Chong
Tax Partner
Ext. 1504

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