Social Insurance For Foreign Expats Working In Vietnam From 2022

According to current regulations, enterprises which have expat employees must contribute a total rate of 6.5% on the salary to pay insurance for foreigners, specifically: 3% for the sickness and maternity fund; 0.5% for the labor accident and occupational disease fund and 3% for the health insurance fund. (Pursuant to Decree No.143/2018/ND-CP, Decision No.595/QD-BHXH 2017, Decree No.58/2020/ND-CP).

In case enterprises are eligible to contribute labor accident and occupational disease insurance at the rate of 0.3% according to the provisions of Decree 58/2020/ND-CP, the total contribution rate for foreign employees is at 6.3%.

However, according to the provisions of Clause 1, Article 12 and Point c and Clause 1, Article 13 of Decree 143/2018/ND-CP, the contribution rate of both employees and employers will be changes from January 1^st, 2022, specifically:

- Expat employees contribute 8% of their monthly salary to the pension and death allowance every month.

- Employers contribute 14% of the monthly salary to the pension and death allowance every month.

Thus, in combination with the above provisions, from January 1^st, 2022, the insurance contribution rate of employers and expat employees corresponding to each specific cases are as follows:

- If the employers send a written request to contribute to the labor accident and occupational disease fund at lower rate and they are approved by the Ministry of Labors, Invalids and Social Affairs, the contribution will be as the table below: 

- If the employers have not submitted written request or has expired at time limit for lower contribution rate of labor accident and occupational disease insurance, the contribution will be as the table below:

Source: Thu Vien Phap Luat