Under Decree 143, employers of foreign laborers must contribute to the following funds with the rates based on the salary fund for social insurance contribution, including: 3% into the illness and maternity fund; 0.5% into the labor accident and occupational disease insurance fund.

Foreign employees working in Viet Nam will then begin to pay 8% of their monthly salaries into the retirement and death fund.    

On the employer's side, they must contribute to this fund with the rate of 14% based on the foreign employee’s monthly salary fund for social insurance contribution.

Foreign employees who are required to participate in compulsory social insurance and fall into one of the following cases may receive pensions as a lump-sum amount if they so request:  

- Have reached the age of retirement but not have enough 20 years of social insurance contribution;

- Have one of the deathly diseases such as cancer, paralysis, hepatic cirrhosis, leprosy, serious tuberculosis, a HIV infection turning into AIDS and other diseases as prescribed by the Ministry of Health;

- Have satisfied the conditions for enjoying pensions but wish to leave Viet Nam;

- Labor contracts have been terminated, or work permits, practicing certificates or practicing licenses have expired but are not renewed.

For the cases where foreign employees have not received a lump-sum pension, or have resigned but do not meet the conditions for enjoying pensions, the years of social insurance contribution will be reserved.

If there are differences with respect to the same matter between Decree 143 and the international treaties to which Viet Nam is a party, regulations of the international treaties will apply./.