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VIETNAM SOCIAL SECURITY
HO CHI MINH CITY SOCIAL SECURITY
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 2446/BHXH-QLT
Re: temporary guidance on participation in compulsory
social insurance applied to employees who are foreign citizens
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Ho Chi Minh City, November 29,
2018
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To: Employers
in Ho Chi Minh City.
Pursuant to Government's Decree No. 143/2018/ND-CP
dated October 5, 2018 on guidelines for the Law on Social Insurance and the Law
on Occupational Safety and Hygiene in terms of compulsory social insurance
applied to employees who are foreign citizens working in Vietnam.
Ho Chi Minh City Social Security provides temporary
guidelines on participation of compulsory social insurance applied to employees
who are foreign citizens working in Vietnam as follows:
1. Required entities:
1.1. An employee who is a foreign citizen working
in Vietnam is required to participate in compulsory social insurance when
he/she obtains a work permit or practicing certificate or license issued by the
Vietnamese competent authority and has an indefinite-term labor contract or a
labor contract with the term of at least 1 year entered into with an employer
in Vietnam.
1.2. An employee is not required to participate in
compulsory social insurance if he/she falls under one of the following:
- He/she is transferred within his/her enterprise
as prescribed in Clause 1 Article 3 of the Government’s Decree No.
11/2016/ND-CP dated February 3, 2016 and: he/she is the manager, executive
officer, expert and technical worker of a foreign enterprise which has
commercial presence in Vietnam’s territory, or he/she is temporarily assigned
within his/her enterprise to the commercial presence in Vietnam’s territory and
has been recruited at least 12 months before by the foreign enterprise.
- He/she reaches his/her full retirement age as
prescribed in Clause 1 Article 187 of the Labor Code.
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2. Contribution rates:
2.1. From December 1, 2018:
According to the employee's monthly salary on which
the contributions to social insurance are based, the employer shall contribute:
- 3% to the sickness and parental benefit fund;
- 0.5% to the occupational accident or disease
insurance fund.
2.2. From January 1, 2022:
Employer’s monthly contribution:
- 3% to the sickness and parental benefit fund;
- 0.5% to the occupational accident or disease insurance
fund.
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Employee’s monthly contribution: 8% to the pension
and survivor benefit fund.
3. Monthly salary for social insurance
contribution:
Monthly salary for social insurance contribution
includes the pay, allowances and other amounts prescribed in Article 30 of
Circular No. 59/2015/TT-BLDTBXH dated December 29, 2015 of the Ministry of
Labor, War Invalids and Social Affairs.
4. Benefits:
4.1. From December 1, 2018:
- Sickness benefit: in compliance with Article 6 of
Decree No. 143/2018/ND-CP.
- Benefits of occupational accident or disease
insurance: in compliance with Article 8 of Decree No. 143/2018/ND-CP.
4.2. From January 1, 2022:
Apart from the social insurance benefits prescribed
in Point 4.1, employees and relatives of employees are also eligible for the
following benefits:
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- Lump-sum social insurance payout: in compliance
with Clause 6 Article 9 of Decree No. 143/2018/ND-CP.
- Survivor benefit: in compliance with Article 10
of Decree No. 143/2018/ND-CP.
- Conversion of social insurance benefits applied to
people on pension, monthly social insurance subsidies# who have no longer
resided in Vietnam: in compliance with Article 11 of Decree No. 143/2018/ND-CP.
5. Procedures:
- From December 1, 2018, social security agencies
will transfer all foreigners who have participated in the health insurance with
the code BW to code IC for participation in social insurance or health
insurance. In a case where a foreigner falls under Point 1.2 Clause 1 as above,
the foreigner’s employer shall make an electronic dossier receipt No. 600 to
decrease the number order of code IC and dossier receipt No. 603 to increase
the number order of code BW.
- The employers shall declare dossiers and follow
procedures in accordance with applicable regulations with the participation
code converted from BW to IC.
For example: An employer which has been issued with
the code BW0001Z by the social security agency for health insurance
participation of its foreign employees will be issued with code IC0001Z from
December 1, 2018.
When making a payment order or remittance bill, the
employer must insert all 3 items: employer’s name, code, and payment details.
If the employer makes a document for multiple codes (such as: YN, IC, BW), it
must specify the specific amounts of payments equivalent to each code in the
payment details.
Relevant entities are required to cooperate with Ho
Chi Minh City Social Security in make contributions of social insurance and
health insurance for foreigners as per the law.
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DIRECTOR
Phan Van Men