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GOVERNMENT
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 143/2018/ND-CP
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Hanoi, October
15, 2018
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DECREE
ELABORATING
ON LAW ON SOCIAL INSURANCE AND LAW ON OCCUPATIONAL SAFETY AND HYGIENE REGARDING
COMPULSORY SOCIAL INSURANCE FOR EMPLOYEES WHO ARE FOREIGN NATIONALS WORKING IN
VIETNAM
Pursuant to the Law on Government Organization
dated June 19, 2015;
Pursuant to the Law on Social Insurance dated
November 20, 2014;
Pursuant to the Law on Occupational Safety and
Hygiene dated June 25, 2015;
Upon the request of the Minister of Labor, War
Invalids and Social Affairs;
The Government hereby promulgates the Decree
elaborating on Law on Social Insurance and Law on Occupational Safety and
Hygiene regarding compulsory social insurance for employees who are foreign
nationals working in Vietnam.
Chapter I
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Article 1. Scope
This Decree elaborates on the Law on Social
Insurance and the Law on Occupational Safety and Hygiene regarding the
compulsory social insurance (SI) for employees who are foreign nationals
working in Vietnam.
Article 2. Subjects of
application
1. Employees who are foreign nationals working in
Vietnam shall be required to participate in the compulsory SI program if they
obtain work permits, practicing certificates, practicing licenses issued in
Vietnam, indefinite-term employment contracts or employment contracts valid for
at least one year with employers in Vietnam.
2. Employees referred to in clause 1 of this
Article shall be excluded from participation in the compulsory social insurance
as provided herein if:
a) 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, providing details of the implementation of certain articles
of the Labor Code regarding foreign employees working in Vietnam.
b) they reach retirement age under clause 1 Article
187 of the Labor Code.
3. Employers participating in the compulsory social
insurance, including state agencies, public service provider units, political
entities, socio-political bodies, socio-political and occupational,
socio-occupational and other social organizations; foreign or international
bodies or organizations operating within the territory of Vietnam; enterprises,
cooperatives, single-person households, cooperative associations, other
organizations, and persons who are licensed to do business as per laws, shall
be required to participate in the compulsory social insurance if they hire and
employ personnel to work under employment contracts.
4. Entities and persons related to the compulsory
social insurance for employees who are foreign nationals shall be required to
participate in this compulsory SI program.
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Employees and employers prescribe in this Decree
shall have full rights and responsibilities under the provisions of the Law on
Social Insurance and the Law on Occupational Safety and Hygiene.
Article 4. SI complaints,
allegations and penalties for SI violations
SI complaints, denunciations and actions for SI
violations with respect to those entities and persons prescribed in Article 2
hereof shall be subject to provisions laid down in Chapter VIII of the Law on
Social Insurance.
Chapter II
COMPULSORY SI BENEFITS
Article 5. Compulsory SI
benefits
1. Employees prescribed in clause 1 Article 2
hereof shall be entitled to the following compulsory SI benefits: sickness,
maternity, occupational accident, disease, retirement and death insurance
benefits.
2. Compulsory SI benefits to which employees
referred to in clause 1 Article 2 hereof are entitled shall vary depending on
the SI participation period under the provisions of this Decree.
Article 6. Sickness insurance
benefit
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2. Period of sick pay entitlement
a) The period of sick pay entitlement shall be subject
to Article 26 of the Law on Social Insurance;
b) The period of an employee’s entitlement to the
sickness benefit in connection with his/her child’s sickness shall be subject
to Article 27 of the Law on Social Insurance.
3. The rate of entitlement to the sickness benefit
shall be subject to Article 28 of the Law on Social Insurance.
4. The benefit of health recovery from illness
shall be subject to Article 29 of the Law on Social Insurance.
Article 7. Maternity benefit
1. Eligibility requirements for entitlement to the
parental benefit shall be subject to Article 31 of the Law on Social Insurance.
2. Period of entitlement to the parental benefit
a) The period of parental benefit entitlement shall
be subject to Article 32 of the Law on Social Insurance;
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c) The period of insurance benefit entitlement in
connection with childbirth shall be subject to Article 34 of the Law on Social
Insurance;
d) The period of insurance benefit entitlement in
connection with child adoption shall be subject to Article 36 of the Law on
Social Insurance;
dd) The period of insurance benefit entitlement in
connection with use of contraceptive methods shall be subject to Article 37 of
the Law on Social Insurance.
3. The rate of entitlement to the parental benefit
a) The female employee who give birth to her child
and the employee who adopt a child shall be entitled to the one-off benefit
payment as prescribed in Article 38 of the Law on Social Insurance;
b) The rate of the parental benefit entitlement
shall be subject to Article 39 of the Law on Social Insurance.
4. The female employee getting back to work ahead
of the end date of parental leave shall be subject to Article 40 of the Law on
Social Insurance.
5. SI benefits granted to surrogate mothers and
intended mothers shall be subject to Article 35 of the Law on Social Insurance,
Article 3 and Article 4 of the Government’s Decree No. 115/2015/ND-CP dated
November 11, 2015 elaborating on certain articles of the Law on Social
Insurance in terms of the compulsory social insurance (hereinafter referred to
as Decree No. 115/2015/ND-CP).
6. The benefit of health recovery from illness
shall be subject to Article 41 of the Law on Social Insurance.
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1. Benefit entitlement requirements
a) Requirements for entitlement to the occupational
accident benefit shall be subject to Article 45 of the Law on Occupational
Safety and Hygiene;
b) Requirements for entitlement to the occupational
disease benefit shall be subject to clause 1 Article 46 of the Law on
Occupational Safety and Hygiene.
2. Assessment for determination of the level of
labour capacity reduction shall be subject to Article 47 of the Law on
Occupational Safety and Hygiene.
3. Occupational accident and occupational disease
benefit entitlement rates
a) The one-off insurance benefit payment shall be
subject to Article 48 of the Law on Occupational Safety and Hygiene;
b) The monthly insurance benefit shall be subject
to clauses 1, 2, 3, 4 and clause 6 Article 49 of the Law on Occupational Safety
and Hygiene.
4. Insurance benefits paid for life support
accessories and orthopaedic devices shall be subject to Article 51 of the Law
on Occupational Safety and Hygiene.
5. The caregiving service benefit shall be subject
to Article 52 of the Law on Occupational Safety and Hygiene.
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7. The insurance benefit in connection with an employee’s
death due to the occupational accident or disease shall be subject to Article
53 of the Law on Occupational Safety and Hygiene and Article 10 hereof.
8. The insurance benefit paid for health recovery
after treatment of disability or illness shall be subject to Article 54 of the
Law on Occupational Safety and Hygiene.
9. The occupational accident or disease insurance
benefit paid an employee who enters into multiple contracts with more than one
employer shall be subject to Article 5 of the Government’s Decree No.
37/2016/ND-CP dated May 15, 2016 elaborating and providing guidance on
implementation of certain articles of the Law on Occupational Safety and
Hygiene regarding the compulsory occupational accident or disease insurance
program (hereinafter referred to as Decree No. 37/2016/ND-CP).
10. The insurance benefit in connection with
support for occupational changes granted to the insured employee suffering from
the occupational accident or disease who returns to work shall be subject to
Article 7 and Article 8 of the Decree No. 37/2016/ND-CP .
11. The insurance benefit paid for support for
prevention and sharing of risks of occupational accidents or diseases shall be
subject to clause 1, point a, b and point d clause 2, clause 3 Article 56 of
the Law on Occupational Safety and Hygiene, and Article 11, 12, 15, 16, 19, 20,
23 and Article 24 of the Decree No. 37/2016/ND-CP .
Article 9. Retirement benefit
1. The employee specified in clause 1 Article 2 of
this Decree shall be entitled to the retirement pension if he/she meets
retirement pension entitlement requirements stipulated in clause 1 Article 54
of the Law on Social Insurance and Article 6 of the Decree No. 115/2015/ND-CP .
2. Entitlement rates
a) The rate of monthly retirement pension shall be
subject to clause 2 Article 56 of the Law on Social Insurance, and clause 1 and
clause 2 Article 7 of the Decree No. 115/2015/ND-CP ;
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c) The average rate of monthly pay as a basis for
determination of the one-off retirement pension or benefit payment shall be
subject to clause 2 Article 62 of the Law on Social Insurance.
3. The adjustment to the pay already used as a
basis for determination of SI contributions shall be subject to clause 2
Article 63 of the Law on Social Insurance.
4. The retirement pension adjustment shall be
subject to Article 57 of the Law on Social Insurance and clause 2 Article 10 of
the Decree No. 115/2015/ND-CP .
5. The start date of entitlement to the retirement
pension shall be subject to clause 1 and clause 3 Article 59 of the Law on
Social Insurance.
6. Cases of the one-off SI benefit entitlement
If the employee defined in clause 1 Article 2
hereof wishes to receive the one-off payment, he/she shall be entitled to the
one-off benefit entitlement provided that:
a) He/she reaches the prescribed age as provided in
clause 1 of this Article, but has not yet reached the period of 20 years of SI
contribution;
b) He/she is currently suffering from one of the
deadly diseases, such as cancer, polio, cirrhosis with ascites, lapra, serious
tuberculosis, HIV infection moved to the phase of AIDS disease and others
regulated by the Ministry of Health;
c) He/she has fully satisfied retirement pension
entitlement requirements as per clause 1 of this Article, but has discontinued
residing in Vietnam;
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7. The rate of one-off SI entitlement shall be
subject to point b clause 2 Article 60 of the Law on Social Insurance.
8. The start date of calculation of the one-off SI
entitlement shall be the date specified in the social insurance agency’s
decision. The adjustment to the pay already used as a basis for
calculation of the one-off SI entitlement shall be based on the date specified
in the social insurance agency’s decision.
9. Retention of the period of SI contribution
If the employee after leaving his/her work has not
yet satisfied retirement pension entitlement requirements referred to in clause
1 of this Article or has yet to receive the one-off benefit payment under
clause 6 of this Article, he/she shall be allowed to retain his/her period of
SI contributions.
10. Temporary suspension or continuation of
entitlement to monthly retirement pensions or SI benefits
a) Cases of temporary suspension or continuation of
entitlement to monthly retirement pensions or SI benefits shall be subject to
clause 1 Article 64 of the Law on Social Insurance;
b) Entitlement to monthly retirement pensions and
SI benefits shall be continued if the exiting employee returns and resides in
Vietnam. In case where a decision into force of the Court abolishes another
decision on declaration of missing person, in addition to continuing
entitlement to retirement pensions and insurance benefits, the insured person
subject to these decisions shall be allowed to track back and receive
retirement pensions and SI benefits paid on a monthly basis from the date of
suspension of entitlement;
c) When the social insurance agency issues a
decision on temporary suspension of entitlement, they must send written
notification clearly stating reasons. Within a period of 30 days
from the date of temporary suspension of insurance benefit entitlement, the
social insurance agency must issue a decision to deal with entitlement to
insurance benefits; in case of deciding to terminate insurance benefit
entitlement, they must give clear explanations.
Article 10. Death benefit
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2. Monthly death benefit
a) Cases of entitlement to monthly death benefits
shall be subject to Article 67 of the Law on Social Insurance;
b) Rate of monthly death benefit shall be subject
to Article 68 of the Law on Social Insurance.
3. One-off death benefit payment
a) Cases of entitlement to one-off death benefit
payment shall be subject to Article 69 of the Law on Social Insurance;
b) In case where the employee is dead and his/her
relative who is eligible for entitlement to monthly benefit payments does not
reside in Vietnam, the one-off death benefit payment may be allowed;
c) Rate of one-off death benefit payment shall be
subject to Article 70 of the Law on Social Insurance.
Article 11. Transfer of SI
benefits for beneficiaries of monthly retirement pensions or SI benefits that
no longer resides in Vietnam
1. If the insured employee who is currently
entitled to monthly retirement pensions and SI benefits is not residing in
Vietnam, he/she may authorize another person to receive these amounts.
The one-off benefit payment in his/her wish shall be approved.
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Chapter III
SOCIAL INSURANCE FUND
Article 12. SI contribution
rates and methods at the employee side
1. From January 1, 2022, the employee prescribed in
clause 1 Article 2 hereof shall, on a monthly basis, make a SI contribution
accounting for 8% of his/her monthly pay to the retirement and death benefit
fund.
2. The employee who neither works nor receives
salaries or wages for a period of at least 14 working days in each month shall
not be bound to pay the SI contribution in that month. This month shall
not be taken into account to determine entitlement to SI benefits, except for
parental leaves.
Article 13. SI contribution
rates and methods at the employer side
1. The employer specified in clause 3 Article 2
hereof shall, on a monthly basis, make a SI contribution in proportion to the
employee’s payroll in the SI payment month as follows:
a) 3% of the abovementioned payroll paid into the
sickness and parental insurance benefit fund;
b) 0.5% of the abovementioned payroll paid into the
occupational accident and disease benefit fund;
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2. The employer shall not be required to pay SI
contributions for their employees as provided in clause 2 Article 12 hereof.
3. Based on the capability of state budget balances
for the occupational accident and disease insurance benefit fund, the
Government shall consider adjusting the contribution rate as provided in point
b clause 1 of this Article from January 1, 2020.
4. The employee who enters into multiple employment
contracts with more than one employer and is required to participate in the
compulsory SI program, both the employee and the employer shall only have to
pay SI contributions as agreed upon in the first employment contract. If
wishing to participate in the occupational accident and disease insurance fund,
the employee shall be required to pay SI contributions per each employment
contract.
Article 14. Salary paid in the
SI contribution month
Salary paid in the SI contribution month as
provided in clause 1 Article 12 and clause 1 Article 13 hereof shall be subject
to clause 2 and clause 3 Article 89 of the Law on Social Insurance, and clause
2 and clause 3 Article 17 of the Decree No. 115/2015/ND-CP.
Chapter IV
SOCIAL INSURANCE-RELATED
PROCESSES AND PROCEDURES
Article 15. SI participation
and SI benefit handling processes and procedures
1. SI participation and SI benefit handling
processes and procedures prescribed in clause 1 Article 2 hereof shall be the
same as those applied to Vietnamese employees and shall be subject to
provisions laid down in Chapter VII of the Law on Social Insurance; Article 57,
58, 59, 60, 61 and 62 of the Law on Occupational Safety and Hygiene; Article 5
of the Decree No. 115/2015/ND-CP ; Article 9, 10, 13, 14, 17, 18, 21, 22, 25 and
Article 26 of the Decree No. 37/2016/ND-CP , except provisions laid down in
clause 3 of this Article and Article 16 hereof.
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3. Processes for handling of the one-off SI benefit
payment
Within the duration of 10 days before the
employment contract is terminated or the labor permit, practicing certificate
or practicing license expires (whichever comes first), if the employee does not
continue to work under an employment contract or does not apply for renewal of
his/her permit, certificate or license, and he/she wishes to receive the
one-off SI benefit payment, he/she shall be required to submit necessary
application documents to the social insurance agency.
Within the duration of 05 working days from the
date of receipt of all required documents, the social insurance agency shall be
responsible for processing employees’ applications and paying SI benefits to
employees. In case of refusal, the written response clearly stating reasons
must be given.
Article 16. Processes and
procedures for transfer of SI benefits for beneficiaries of monthly retirement
pensions or SI benefits that no longer resides in Vietnam
1. If beneficiaries of monthly retirement pensions
or SI benefits that no longer resides in Vietnam wish to receive the one-off SI
benefit payment, they must submit their application to the social insurance
agency.
2. Within the duration of 05 working days from the
date of receipt of the application, the social insurance agency shall be
responsible for issuing its decision on that application. In case of refusal,
the written response clearly stating reasons must be given.
Chapter V
IMPLEMENTARY PROVISIONS
Article 17. Entry into force
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2. SI benefits defined in Article 9 and Article 10
of this Decree shall enter into force from January 1, 2022.
3. If there is any difference between provisions of
this Decree and those of international treaties of which the Socialist Republic
of Vietnam is a member state, related to the same issue, the latter shall
prevail.
Article 18. Implementary
responsibilities
1. The Minister of Labor, War Invalids and Social
Affairs shall be responsible for organizing and supervising implementation of
this Decree and presiding over cooperating with ministries and sectoral administrations
in recommending negotiation or conclusion of multilateral or bilateral social
insurance agreements.
2. The General Director of Social Security of
Vietnam shall be responsible for reviewing and issuing Vietnamese and English
forms relating to SI participation and handling for foreign employees.
3. The Minister of Health shall be responsible for
reviewing and issuing forms of hospital discharge notes, medical record
extracts, lay-off certificates, prenatal maternity leave certificates, certificates
for incapacity to take care of child after birth and certificates of
examination of level of labor incapacity for handling of SI benefits of
employees referred to in clause 1 Article 2 hereof.
4. Ministers, Heads of Ministry-level agencies,
Heads of Governmental bodies, and Chairpersons of People’s Committees of
centrally-affiliated cities and provinces, shall be responsible for
implementing this Decree./.
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