Starting from December 1, 2028, foreign workers in Vietnam must comply with mandatory social insurance schemes, including sickness and pain benefits, maternity benefits, health insurance, occupational accident and disease insurance, retirement, and death benefits.
On a monthly basis, foreign workers contribute 8% of their monthly salary to the retirement and death benefit fund. If a foreign worker does not work or does not receive salary for 14 days or more in a month, they are exempt from contributing to social insurance for that month, and this period is not considered for social insurance entitlement.
These regulations are outlined in Government Decree No. 143/2018/ND-CP, which provides detailed provisions on social insurance under the Social Insurance Law and the Law on Occupational Safety and Hygiene regarding mandatory insurance for foreign workers in Vietnam. The decree has been in effect since December 1, aiming to regulate social insurance for foreign citizens working in Vietnam.
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