The decree taking effect on December 1, 2018 said that all foreign/expat workers working in Vietnam are obliged to participate social insurance covering sickness, maternity leave, occupational diseases and accidents, retirement and death.
Accordingly, foreign woerkers are liable for paying 8 percent of their monthly salary to the retirement and survivorship allowance fund from January 1, 2022.
If foreigners don’t work a month and receive income for 14 days up, they are eligible for not to pay compulsory insurance and get no benefit from the social insurance fund.
