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Decree regulating the implementation of the Law on Social insurance regarding compulsory application to foreigners working in Vietnam

Global Tax Update:September 2017/Vietnam

The Government has been drafting a Decree detailing the implementation of the Law on social insurance regarding compulsory social insurance for foreign employees working in Vietnam. The Decree is planned to be issued in the coming months and come into effect from 01 January 2018. (Global Tax Update: September 2017/Vietnam)

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Draft regulations on compulsory social insurance for foreigners working in Vietnam

The Government has been drafting a Decree detailing the implementation of the Law on social insurance (“SI”) regarding compulsory social insurance for foreign employees working in Vietnam. Currently, the Government is in the process to gather comments and recommendations from relevant authorities, whilst the Decree is planned to be issued in the coming months and come into effect from 01 January 2018.

In this Tax Alert, Deloitte Vietnam would like to summarize notable contents of the draft Decree regarding the compulsory SI regime for foreigners working in Vietnam.

(1) SUBJECTS OF APPLICATION
(2) COMPULSORY SI REGIME
(3) SI CONTRIBUTION RATES
(4) PROCESS AND PROCEDURE FOR SI CONTRIBUTION
(5) IMPLEMENTATION EFFECT

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>> Click for Japanese [Decree草案 - 社会保険法の下、在ベトナム外国人労働者の強制社会保険加入を義務化]

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