{"id":1363,"date":"2019-12-13T04:29:10","date_gmt":"2019-12-13T04:29:10","guid":{"rendered":"http:\/\/mva.vn\/?p=1363"},"modified":"2023-04-21T06:40:59","modified_gmt":"2023-04-21T06:40:59","slug":"muc-dong-bhxh-cho-nguoi-nuoc-ngoai-2019","status":"publish","type":"post","link":"https:\/\/dichvuketoan.net.vn\/en\/tin-tuc\/muc-dong-bhxh-cho-nguoi-nuoc-ngoai-2019\/","title":{"rendered":"Social insurance contributions for foreigners 2019"},"content":{"rendered":"

Instructions for paying social insurance and health insurance premiums for foreigners working in Vietnam<\/span><\/strong><\/p>\n

Related services:<\/span>
\n\u00bb Specializing in business investment, sale and transfer, project transfer, investment consulting, business agency.<\/span><\/a>
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\n<\/strong><\/p>\n

I. Regarding compulsory social insurance:<\/span><\/strong><\/p>\n

Decree<\/span><\/strong>\u00a0143\/2018\/ND-CP detailing the Law on Social Insurance and the Law on Occupational Safety and Health on compulsory social insurance for foreign employees working in Vietnam.<\/span><\/p>\n

(Issue date: October 15, 2018 , Effective date: December 1, 2018)<\/span><\/p>\n

Implementation Guide:<\/span><\/strong><\/p>\n

+ Official Letter 5251\/BHXH-QLT dated December 3, 2018 issued by Hanoi Social Security: Provisional guidance on participation in compulsory social insurance according to Decree 143\/2018\/ND-CP of the Government.<\/span><\/p>\n

+ Official Letter 2446\/BHXH-QLT dated November 29, 2018 of Ho Chi Minh City Social Security providing temporary guidance on participation in compulsory social insurance for employees who are foreign citizens.<\/span>
\n+ Official Letter No. 1064\/LDTBXH-BHXH dated March 18, 2019 of the Ministry of Labor, War Invalids and Social Affairs on solving problems in the implementation of Decree No. 143\/2018\/ND-CP.<\/span>
\n+ Official Letter No. 679\/BHXH-BT dated March 7, 2019 of Vietnam Social Security guiding the collection of compulsory social insurance for foreign workers working in Vietnam<\/span><\/p>\n

1. Foreigners who must participate in compulsory insurance:<\/span><\/strong><\/p>\n

An employee who is a foreign citizen working in Vietnam is eligible to participate in compulsory social insurance when: +<\/span>
\nHaving a work permit or practicing certificate or a practicing license issued by a competent Vietnamese agency<\/span>
\n. And have an indefinite-term labor contract, a definite-term labor contract of full 01 year or more with an employer in Vietnam.<\/span>
\n+ Underage retirement age (60 for men, 55 for women)<\/span><\/p>\n

Note<\/span><\/strong>\u00a0:<\/span><\/p>\n

*\u00a0\u00a0<\/span>Employees who are not subject to compulsory social insurance in one of the following cases<\/span><\/strong>\u00a0:<\/span><\/p>\n

\u2013 Employees who move within the enterprise as prescribed in Clause 1, Article 3 of Decree 11\/2016\/ND-CP dated February 3, 2016 of the Government who are not subject to compulsory social insurance contributions include: A foreigner moving within an enterprise is a manager, executive director, expert and technical worker of a foreign enterprise that has established a commercial presence in the Vietnamese territory, temporarily moving within the territory of Vietnam. inside the enterprise to have a commercial presence in the territory of Vietnam and have been recruited by the foreign enterprise for at least 12 months before.<\/span><\/p>\n

\u2013 The employee has reached the retirement age as prescribed in Clause 1, Article 187 of the Labor Code.<\/span><\/p>\n

*\u00a0\u00a0<\/span>If the employee enters into many labor contracts\u00a0<\/span><\/strong>\u00a0with different employers and is subject to compulsory social insurance payment, the employee only pays social insurance for the first signed labor contract;\u00a0The employer must pay to the labor accident and occupational disease insurance fund according to each signed labor contract.<\/span><\/p>\n

2. Compulsory social insurance premium for foreigners\u00a0<\/span><\/strong><\/p>\n\n\n\n\n\n\n
Closing time<\/span><\/strong><\/td>\nEmployer closes<\/span><\/strong><\/td>\nClosed by Workers<\/span><\/strong><\/td>\n<\/tr>\n
to the Sickness<\/span>
\nand Maternity Fund<\/span><\/td>\n		into the<\/span>
\nInsurance Fund for Occupational Accidents and Occupational Diseases<\/span><\/td>\n		into the<\/span>
\nretirement and survivorship fund<\/span><\/td>\n		into<\/span>
\nretirement and survivorship funds.<\/span><\/td>\n<\/tr>\n
From 1\/12\/2018<\/span><\/td>\n3%<\/span><\/td>\n0.5%<\/span><\/td>\n0<\/span><\/td>\n0<\/span><\/td>\n<\/tr>\n
From January 1, 2022<\/span><\/td>\n3%<\/span><\/td>\n0.5%<\/span><\/td>\n14%<\/span><\/td>\n8%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

So<\/span><\/strong>\u00a0:<\/span>
\n\u2013 Starting from December 1, 2018: Enterprises with employees who are required to participate in social insurance will have to carry out procedures to participate in social insurance.<\/span>
\n– Rate of deduction for payment of social insurance:<\/span><\/p>\n\n\n\n\n\n
Closing time<\/span><\/strong><\/td>\nEmployers<\/span><\/strong><\/td>\nLaborer<\/span><\/strong><\/td>\nTotal<\/span><\/strong><\/td>\n<\/tr>\n
From 1\/12\/1218<\/span><\/strong><\/td>\n3.5%<\/span><\/strong><\/td>\n0%<\/span><\/strong><\/td>\n3.5%<\/span><\/strong><\/td>\n<\/tr>\n
From January 1, 2022<\/span><\/strong><\/td>\n17.5%<\/span><\/strong><\/td>\n8%<\/span><\/strong><\/td>\n25.5%<\/span><\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u2013\u00a0\u00a0<\/span>The monthly salary on which social insurance premiums<\/span><\/strong>\u00a0\u00a0are based is defined as the salary, salary allowance and other additional amounts as prescribed in Article 30 of Circular 59\/2015\/TT-BLDTBXH.\u00a0In case the monthly salary is higher than 20 times the base salary, the monthly salary on which social insurance premiums are based is equal to 20 times the base salary.<\/span><\/p>\n

The monthly salary on which social insurance premiums are based is the salary and allowance specified in Clause 1 of this Article and other additional amounts specified at Point a, Clause 3, Article 4 of Circular No. 47\/2015\/TT-BLDTBXH .<\/span><\/p>\n

The monthly salary on which the compulsory social insurance premium is based does not include<\/span><\/strong>\u00a0\u00a0other regimes and benefits, such as bonuses as prescribed in Article 103 of the Labor Code, initiative bonuses;\u00a0Mid-shift meal;\u00a0allowances for petrol, phone, travel, housing, child care, child rearing;\u00a0support when employees have relatives died, employees have relatives getting married, employees’ birthdays, allowances for employees in difficult circumstances when suffering from occupational accidents, occupational diseases and other supports and allowances specified in a separate item in the labor contract according to Clause 11 Article 4 of the Government’s Decree No. 05\/2015\/ND-CP dated January 12, 2015 detailing and guiding the implementation of the labor contract. implementing a number of contents of the Labor Code.<\/span><\/p>\n

3. Procedures for application for participation:<\/span><\/strong><\/p>\n

* For employees: make\u00a0\u00a0<\/span>Form TK1-TS<\/span><\/strong>\u00a0\u00a0(issued together with Decision No. 888\/QD-BHXH) \u2013 Declaration of participation, adjustment of information on social insurance and health insurance (only made in case the participant has not be issued with a social insurance number or when there is a change in information.)<\/span><\/p>\n

– When declaring the TK1-TS form, it should be noted:<\/span><\/p>\n

+ For employees who register to participate in compulsory social insurance for the first time and have not yet been granted a social insurance number, they shall declare the contents and information at the following points: [01], [02], [03], [04] , [07.1], [07.2], [07.3], [07.4], [0.8], [0.9], [13], item I;<\/span><\/p>\n

+ For employees who have been granted social insurance codes: Declare the contents from [01] to [05], Section II;<\/span><\/p>\n

+ When there is a change of information (name, surname, social insurance number, gender, nationality, …): Declare the contents [01], [02], [03], [04] and [05] , section II.<\/span><\/p>\n

\u2013 The recording of full name, gender, nationality on the forms according to the international phonetic script.\u00a0In case there are documents attached to change information, which are issued by foreign agencies, they must be translated into Vietnamese and authenticated in accordance with Vietnamese law.<\/span>
\n\u2013 Documents and forms are in Vietnamese and English, you can refer to Official Letter No. 679\/BHXH-BT dated March 7, 2019 of Vietnam Social Insurance on guidance on collection of compulsory social insurance for employees. with employees who are foreign citizens working in Vietnam<\/span><\/p>\n

* For units (enterprises) do:<\/span><\/p>\n

\u2013 Declaration of participating units, adjustment of information on social insurance and health insurance (\u00a0<\/span>Form TK3-TS<\/span><\/strong>\u00a0\u00a0issued together with Decision No. 595\/QD-BHXH).<\/span><\/p>\n

– List of employees participating in social insurance, health insurance, unemployment insurance, occupational accident and occupational disease (\u00a0<\/span>Form D02-TS<\/span><\/strong>\u00a0\u00a0issued together with Decision No. 595\/QD-BHXH) announcing the increase of employees participating in social insurance.<\/span><\/p>\n

For foreign employees participating in compulsory social insurance and health insurance, the social insurance agency shall issue the participating unit code which is the IC code.\u00a0In addition, units with foreign employees are only eligible for health insurance and still manage under the old unit code BW.\u00a0In case the unit makes a payment voucher for multiple codes (such as YN, IC, BW), the payment amount for each unit code must be clearly stated in the payment authorization content.<\/span><\/p>\n

\"Social<\/p>\n

II.\u00a0About Health Insurance:<\/span><\/strong><\/p>\n

1. Foreigners who must participate in health insurance:<\/span><\/strong><\/p>\n

Article 17 of Decision No. 595\/QD-BHXH promulgating the process of collecting social insurance, health insurance, unemployment insurance, occupational accident and occupational disease insurance…<\/span><\/p>\n

then:<\/span><\/p>\n

Employees working under indefinite-term labor contracts, labor contracts with a term of full 3 months or more, employees who are enterprise managers or cooperative managers receive salaries , working at agencies, units and organizations.<\/span><\/p>\n

=> Regardless of whether the employee is a Vietnamese or a foreigner, every employee who works under an indefinite-term or definite-term labor contract from full 3 months or more is required to participate in health insurance.<\/span><\/p>\n

2. Closing Level:<\/span><\/strong><\/p>\n

According to Article 18 of Decision 595\/QD-BHXH, specifying the level of payment and responsibility to pay health insurance premiums as follows:<\/span><\/p>\n

The monthly payment is equal to 4.5% of the monthly salary, of which the employer pays 3%;\u00a0employees pay 1.5%.\u00a0<\/span><\/strong><\/p>\n

The monthly salary on which health insurance premiums are based is the monthly salary on which the compulsory social insurance premium is based.<\/span><\/p>\n

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<\/p>","protected":false},"excerpt":{"rendered":"

Instructions for paying social insurance and health insurance premiums for foreigners working in Vietnam Related services: \u00bb Specializing in business investment, sale and transfer, project transfer, investment consulting, business agency. \u00bb Accounting and Auditing Services \u00bb Corporate Law Services \u00bb Real Estate MVA Land I. Regarding compulsory social insurance: Decree\u00a0143\/2018\/ND-CP detailing the Law on Social … Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":1364,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[486,119,461,327],"yoast_head":"\nSocial insurance contributions for foreigners 2019 - MVA B\u1eafc Giang<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dichvuketoan.net.vn\/en\/tin-tuc\/muc-dong-bhxh-cho-nguoi-nuoc-ngoai-2019\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Social insurance contributions for foreigners 2019 - MVA B\u1eafc Giang\" \/>\n<meta property=\"og:description\" content=\"Instructions for paying social insurance and health insurance premiums for foreigners working in Vietnam Related services: \u00bb Specializing in business investment, sale and transfer, project transfer, investment consulting, business agency. \u00bb Accounting and Auditing Services \u00bb Corporate Law Services \u00bb Real Estate MVA Land I. 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Regarding compulsory social insurance: Decree\u00a0143\/2018\/ND-CP detailing the Law on Social ... 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