Do Foreign Employees Have to Pay Social Insurance in Vietnam?
Generally yes, if the statutory conditions are met — a foreign employee working under a qualifying employment arrangement with a Vietnam-based employer, most commonly a fixed-term contract of at least 12 months, is generally subject to compulsory Social Insurance. Holding a work permit doesn't by itself decide the answer.
Table of Contents
What Actually Decides This
The employment contract and its duration are what determine Social Insurance liability — not nationality, and not the fact of holding a work permit on its own. A work permit is usually present alongside a qualifying contract, but it's the contract that triggers the obligation.
Who Is Covered, and Who Is Excluded
A foreign employee is generally subject to compulsory Social Insurance when working under a fixed-term employment contract of at least 12 months with a Vietnam-based employer.
- Qualifying intra-company transferees are excluded.
- Employees who had already reached statutory retirement age when the contract was signed are excluded.
- Cases where an applicable international treaty provides otherwise are excluded.
Contribution Rates — Three Separate Insurances
Social Insurance, Health Insurance, and Unemployment Insurance are separate contributions and shouldn't be added into one combined rate.
| Contribution | Employee | Employer | Combined |
|---|---|---|---|
| Social Insurance (BHXH) | 8% | 17% | 25% |
| Health Insurance (BHYT) | 1.5% | 3% | 4.5% |
| Unemployment Insurance (BHTN) | Not applicable | Not applicable | Not applicable |
Legal basis: Social Insurance Law No. 41/2024/QH15, effective 1 July 2025; Decree No. 219/2025/ND-CP on foreign workers, effective 7 August 2025; Decree No. 188/2025/ND-CP on Health Insurance; Employment Law No. 74/2025/QH15, effective 1 January 2026. This content was manually researched and reviewed by RedTab (last reviewed 12 August 2026) rather than sourced through RedTab's usual citation-verification process for its service pages — general regulatory information, not a legal or tax opinion for any specific individual. Content last verified 2026-08-12.
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