From January 1st, 2022, foreign workers will be required to participate in social insurance and health insurance schemes according to Decree 143/2018/ND-CP, the amended Health Insurance Law 2014, and Decision 595/QD-BHXH. Foreign workers will not participate in unemployment insurance.
Detailed instructions and specific social insurance contribution rates for foreign workers are as follows:
1. Social insurance contribution rate for foreign workers
Fund/Target Group | Social insurance and health insurance contribution rates in 2022 | ||||
|---|---|---|---|---|---|
Social Insurance | Health insurance | Total | |||
Retirement – Death benefits | Illness - Pregnancy | Occupational Accidents and Diseases | |||
Employers | 14 % | 3% | 0.5 % | 3% | 20.5 % |
The worker is a foreign national. | 8% |
|
| 1.5 % | 9.5 % |
Total | 30 % | ||||
2. Social insurance contribution rates for foreign workers from January 1, 2022 to June 30, 2022
However, according to Resolution 68/NQ-CP on some policies to support employers facing difficulties due to the COVID-19 pandemic, the social insurance contribution rates for foreigners working in Vietnam from January 1, 2022 to June 30, 2022 are as follows:
Fund/Target Group | Social insurance and health insurance contribution rates in 2022 | ||||
|---|---|---|---|---|---|
Social Insurance | Health insurance | Total | |||
Retirement – Death benefits | Illness - Pregnancy | Occupational Accidents and Diseases | |||
Employers | 14 % | 3% | 3% | 20 % | |
The worker is a foreign national. | 8% |
|
| 1.5 % | 9.5 % |
Total | 29.5 % | ||||
3. Are foreign workers allowed to temporarily suspend social insurance contributions due to the impact of the Covid-19 pandemic?
According to Article 4 of Decision 23/2021/QD-TTg, foreign workers participating in social insurance in Vietnam are eligible for the policy of temporarily suspending social insurance contributions to the retirement and death benefit fund. This support policy does not differentiate between Vietnamese and foreign workers.
However, the above-mentioned social insurance scheme for foreign workers in Vietnam only applies from January 1, 2022, according to Decree 143/2018/ND-CP. Therefore, in 2022, there will be no cases where foreign workers are allowed to temporarily suspend social insurance contributions to the retirement and death benefit fund.