From January 01, 01, foreign workers will have to participate in social insurance and health insurance regimes according to Decree 2022/143/ND-CP, Law on Health Insurance Amendment 2018 and Decision 2014/QD-CP. Social insurance. Foreign workers will not participate in unemployment insurance.
Detailed instructions and social insurance contribution rates for foreign employees are as follows:
1. Social insurance contribution rate of foreign workers
Fund/Object | Rate of deduction for payment of social insurance and health insurance contributions in 2022 | ||||
|---|---|---|---|---|---|
Social Insurance | Health insurance | Total | |||
Retirement – Death | Maternity sickness | Occupational accidents and diseases | |||
Employers | 14% | 3% | 0.5% | 3% | 20.5% |
The employee is a foreigner | 8% | - | - | 1.5% | 9.5% |
Total | 30% | ||||
2. Social insurance contribution rate for foreign employees from January 01, 01 to June 2022, 30
However, based on Resolution 68/NQ-CP on a number of policies to support employers facing difficulties due to the COVID-19 pandemic, the social insurance contributions for foreigners working in Vietnam from January 01 January 01, 2022 to June 30, 06 as follows:
Fund/Object | Rate of deduction for payment of social insurance and health insurance contributions in 2022 | ||||
|---|---|---|---|---|---|
Social Insurance | Health insurance | Total | |||
Retirement – Death | Maternity sickness | Occupational accidents and diseases | |||
Employers | 14% | 3% | 3% | 20% | |
The employee is a foreigner | 8% | - | - | 1.5% | 9.5% |
Total | 29.5% | ||||
3. Can foreign workers temporarily stop paying social insurance due to the impact of the Covid-19 epidemic?
According to the provisions of Article 4 of Decision 23/2021/QD-TTg, foreign employees participating in social insurance in Vietnam are entitled to the policy of temporarily suspending social insurance contributions to the retirement and survivorship fund. This support policy does not discriminate between Vietnamese and foreign workers.
However, foreign employees working in Vietnam will only apply the above-mentioned social insurance benefits from January 01, 01 according to Decree 2022/143/ND-CP. Therefore, in 2018, there will be no cases where foreign workers are allowed to temporarily stop paying social insurance contributions to the retirement and survivorship fund.