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VIETNAM SOCIAL
SECURITY
HANOI SOCIAL SECURITY
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.5251/BHXH-QLT
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Hanoi,
December 03, 2018
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To: Employers in Hanoi
For the purpose of implementing Decree No.143/2018/ND-CP dated October 15,
2018 of the Government on elaboration of the Law on Social Insurance and the
Law on Occupational Safety and Health regarding compulsory social insurance for
employees who are foreign nationals working in Vietnam; Official Dispatch
No.5329/UBND-KGVX dated October 31, 2018 of Hanoi People’s Committee. Below are
instructions from Hanoi Social Security:
1. Participants in social insurance:
1.1. From December 01, 2018, employees who
are foreign nationals working in Vietnam shall be required to participate in
compulsory social insurance (SI) if they obtain work permits, practicing
certificates or practicing licenses issued by Vietnamese competent authorities,
indefinite-term labor contracts or fixed-term labor contracts valid for at
least one year with employers in Vietnam.
1.2. Employees shall be excluded from participation in the compulsory SI
program if:
they are intra-company transferees as
stipulated in clause 1 Article 3 of the Government’s Decree No.11/2016/ND-CP dated February 3, 2016 or they reach retirement age
under regulations in Clause 1 Article 187 of the Labor Code.
1.3. Employees who enter into more than one labor contract with more than
one employer and are required to participate in the compulsory SI program shall
only pay the social insurance premium for the first labor contract while
employers shall contribute to funds for occupational additional and
occupational disease insurance according to the each contract signed.
2. SI contribution rates:
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The employer shall, on a monthly basis,
make a SI contribution in proportion to the employee’s payroll in the SI
payment month as follows:
+ 3% of the aforesaid payroll paid into the sickness and maternity fund
+ 0.5% of the aforesaid payroll paid into the occupational accident and
occupational disease fund
2.2. From January 01, 2022
- The employer shall, on a monthly basis, make a SI contribution in
proportion to the employee’s payroll in the SI payment month as follows:
+ 3% of the aforesaid payroll paid into the sickness and maternity fund
+ 0.5% of the aforesaid payroll paid into the occupational accident and
occupational disease fund
+ 14% of the aforesaid payroll paid into the retirement and survivorship
allowance fund
- The employer shall, on a monthly basis, pay 8% of the employee’s payroll
to the retirement and survivorship allowance fund.
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3. SI benefits:
3.1 From December 01, 2018
Employees who are foreign nationals and participate in social insurance
shall be entitled to the following compulsory SI benefits: sickness and
maternity benefits as regulated by the Law on Social Insurance and occupational
accident and occupational disease benefits as regulated by the Law on
Occupational Safety and Health and Decree No.37/2016/ND-CP.
3.2 From January 01, 2022
In addition to SI benefits specified in item 3.1, employees shall be
entitled to the following benefits:
- Retirement and survivorship allowance as regulated by the Law on Social
Insurance
- One-off SI benefit payout shall be made under regulations in Clause 6
Article 9 of Decree No.143/2018/ND-CP.
3.3. Transfer of SI
benefits for beneficiaries who have been on monthly retirement pensions or SI
benefits that no longer resides in Vietnam:
Beneficiaries who have been on monthly retirement pensions or SI benefits
but no longer reside in Vietnam may authorize another person to receive such
retirement pension or SI allowances. Employees may receive one-off SI benefit
payout if they wish so.
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For foreign nationals that are required to participate in the SI program
as specified in Clause 1 hereof, the employer shall prepare documents as
prescribed in Article 23 Section 1 Chapter III regarding procedures for
collections of premiums for SI, health insurance, unemployment insurance,
accident insurance and occupational accident and occupational disease
insurance; mange SI books and health insurance cards issued together with
Decision No.595/QD-BHXH dated April 14. 2017 of Director General of Vietnam
Social Security and Form No.TK1-TS issued together with Decision No.
888/QD-BHXH dated July 16, 2018 of Director General of Vietnam Social
Insurance, including:
4.1. With regard to employees
- The declaration form for participation in or adjustment to information
about participation in SI and health insurance program (Form No.TK1-TS issued
together with Decision No.888/QD-BHXH) (applicable to participants who have not
received a SI code or change their registration information).
4.2. With regard to employers
- The declaration form for participation in or adjustment to information
about participation in SI and health insurance program (Form No.TK3-TS issued
together with Decision No.595/QD-BHXH).)
- The list of employees participating in SI, health insurance, accident
insurance, occupational accident and occupational disease insurance (Form
No.D02-TS issued together with Decision No.595/QD-BHXH) which provides
increases in number of SI participants.
In case the foreign employee is required to participate in both the
compulsory SI and health insurance program, the employer shall be granted an IC
code for participation in SI program. In addition, the employer whose foreign
employees are only required to participate in the health insurance program
shall be granted a management code of BW as before. In case the employer makes
a payment document for more than one code (YN, IC, BW), the payment amount for
each code must be clearly specified in the part of payment order execution.
Employers shall make matching SI and health insurance contributions to
foreign employees in conformity with law provisions. Should any difficulty or
question arise during implementation, entities concerned shall inform the Hanoi
Social Security (through Department of Collection Management) for handling
purpose./.
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PP. DIRECTOR
DEPUTY DIRECTOR
Dam Thi Hoa