Nghị Định số 143/2018/NĐ-CP về Bảo Hiểm Xã Hội bắt buộc cho lao động nước ngoài

On the 15th of October 2018 the Vietnamese Government issued a new decree that provides new guidance as to how to enforce the Law on Social Insurance.

Because of this newest decree, foreigners working in Vietnam that hold a work permit, a practice certificate, or a practice licence issued by the Vietnamese authorities and under non-fixed-term labour contracts or contracts with a term of one full year or more shall be subject to compulsory social insurance.

From now on foreigners will be entitled to the social insurance regimes such as sickness, maternity, workplace accident, occupational disease, retirement, and survivor benefits.

From the 1st of December 2018, Vietnamese employers will have to contribute 3% of their employees' monthly salary to the sickness and maternity funds and 0.5% into the occupational accidents and hazards funds, and from 2022 local employers will have to contribute 14% of their employees' salary to the retirement and survivor benefits fund.

The foreigners eligible to receive a one-time benefit pay-out include people that reached retirement age but whose premium payment period is less than 20 years, people with terminal illnesses, people eligible to receive retirement insurance but that do not live in Vietnam anymore, or the people whose practice licences and work permits have expired and did not get extended.

Based on regulations in other countries, the fact that Vietnam covers foreign employees with social insurance will create opportunities for Vietnamese workers abroad to get access to social insurance schemes of the country they are working in. The decree no. 143/2018/ND-CP also states that when there is difference in regulations between it and other international agreements that Vietnam is a signatory, the regulations in the international agreements will prevail.

Công Ty Kiểm Toán Việt Úc

Kiểm toán Việt Úc là đơn vị chuyên nghiệp, cung cấp các dịch vụ kiểm toán, dịch vụ thuế, dịch vụ tư vấn doanh nghiệp tại Việt Nam và nước ngoài. Kiểm toán Việt Úc hội tụ các chuyên gia nhiều năm kinh nghiệm trong lĩnh vực tài chính và kiểm toán bao gồm các CPA Việt Nam, CPA Úc, và các nhân sự cấp cao từ Big4 như PwC, Deloitte...