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The 2024 Law of Social Insurance and Decree No. 158/2025/ND-CP of the Government took effect on July 1, 2025, detailing and guiding the implementation of certain provisions of the Social Insurance Law regarding mandatory social insurance. These documents clarify the social insurance policy for foreign workers in Vietnam.

The contribution of mandatory social insurance conditions

Clause 2, Article 2 of the 2024 Social Insurance Law states that foreign nationals working in Vietnam shall participate in compulsory social insurance if they are employed in Vietnam under a fixed-term labor contracts of at least 12 months.

Foreign workers are not required to pay mandatory social insurance premiums in the following cases:

- They are circulated within the enterprise as prescribed by regulations on foreign workers in Vietnam;

- They have reached the retirement age by the time of signing the labor contract as prescribed in Clause 2 Article 169 of the Labor Code;

- An international treaty to which the Socialist Republic of Vietnam is a signatory prescribes otherwise.

Social insurance benefits to be enjoyed

Foreign workers participating in mandatory social insurance shall be entitled to same benefits as the Vietnamese employees, including Sickness benefit, Maternity benefit, Work injury & Occupational disease insurance payouts under the Law on Occupational Hygiene and Safety, Retirement benefit, and Survivorship benefit.

Monthly social insurance contribution rate

Monthly payment of employees: 8% of the monthly based salary on which compulsory social insurance is paid to the pension and survivorship fund;

Employers shall pay 17% of compulsory social insurance on the monthly based salary on which compulsory social insurance is paid to sickness and maternity fund; pension and survivorship fund, specifically 3% to the sickness and maternity fund; 14% to the pension and survivorship fund

The total mandatory monthly social insurance contribution for foreign workers is 25% of the based salary, including 8% by employees and 17% by employers.