Social Insurance for Foreigners in Vietnam: Rates and Rules for Ho Chi Minh City (2026)
A foreign employee on a fixed-term labour contract of 12 months or more with an employer in Vietnam must join compulsory social insurance. You pay 8% of your contribution salary. Your employer pays 3% plus 14%. Health insurance is 4.5%, and you pay one-third of it.
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Your first Vietnamese pay slip shows an 8% deduction for social insurance, and for a foreign employee on a long fixed-term contract it is not optional. The Social Insurance Law 2024 has applied to you since 1 July 2025.
Do you have to join?
You do if you work for an employer in Vietnam on a fixed-term labour contract of 12 months or more. Three groups are excepted.
- An intra-company transferee, as the rules on foreign workers define it.
- Someone already at retirement age when the contract is signed.
- A case where an international treaty Vietnam belongs to says otherwise.
Người lao động là công dân nước ngoài làm việc tại Việt Nam thuộc đối tượng tham gia bảo hiểm xã hội bắt buộc khi làm việc theo hợp đồng lao động xác định thời hạn có thời hạn từ đủ 12 tháng trở lên với người sử dụng lao động tại Việt Nam
A foreign employee working in Vietnam must join compulsory social insurance when working under a fixed-term labour contract of 12 months or more with an employer in Vietnam, except in the listed cases.
Law 41/2024/QH15, Điều 2 khoản 2
Health insurance follows the same test: the same 12-month fixed-term contract, with the same excepted groups. Occupational accident and disease insurance covers you as well, and your employer pays all of it.
Is your contract under 12 months, or open-ended with no end date? The compulsory scheme for foreigners names only fixed-term contracts of 12 months or more, and the voluntary scheme is written for Vietnamese citizens. Expect no deduction on a short contract.
Decree 158/2025 took effect on 1 July 2025 and replaced the older decree that covered foreign employees.
A work permit is a separate matter. A foreigner working in Vietnam must hold one, except in the cases Labor Code Article 154 lists. The steps are in Work Permit in Ho Chi Minh City.
What you and your employer pay each month
You pay 8% of your contribution salary into the retirement-and-death fund. Your employer pays 3% into the sickness-and-maternity fund and 14% into the retirement-and-death fund.
| Item | You pay | Your employer pays |
|---|---|---|
| Retirement and death fund | 8% | 14% |
| Sickness and maternity fund | none | 3% |
| Health insurance (4.5% in all) | one-third | two-thirds |
| Occupational accident and disease | none (you are covered, the employer pays) | 0.5%, or 0.3% under Article 5 conditions |
The 4.5% health-insurance rate is a share of the same salary your social insurance is based on.
Unemployment insurance is different. The Employment Law lists workers who must join it, and foreign employees are not named. Do not expect a line for it on your pay slip.
The salary your contributions are based on
“Contribution salary” is the monthly pay your percentages are applied to. It is your monthly salary: pay for the job or title, wage allowances and other supplements agreed to be paid regularly and stably. Allowances that rise and fall with productivity or work quality are not counted.
The “reference level” is the government’s yardstick for these schemes, and it equals the base salary while that exists. The base salary is VND 2,530,000 a month from 1 July 2026. Your contribution salary sits between one and 20 times that figure. The ceiling is VND 50.6 million a month.
Pay above the ceiling does not raise your contribution. To estimate your own line, multiply your pay (capped at the ceiling) by 8%. A one-off bonus is not a regular supplement, so it stays out of the base.
Your employer’s job, and the fines for skipping it
Your employer registers you for compulsory social insurance and pays it for you. It deducts your own share from your wages and pays both shares into the fund together. Check your pay slip each month for the lines.
Late payment by an employer draws a fine of 12% to 15% of the amount paid late, up to VND 75,000,000. Evading payment draws 18% to 20%, up to VND 75,000,000. These fines are set for an individual, and an organisation pays 2 times as much.
If your payslip shows no deduction on a qualifying contract, ask HR in writing which fund the money goes to.
Getting money out when you leave
You can claim a one-time payment after you stop participating and apply, if one of these cases fits.
- Your labour contract ends, or your work permit, practising certificate or practising licence expires without renewal. This is the case most expats use when they leave.
- You already meet the pension conditions but do not keep residing in Vietnam. Moving abroad alone does not count.
- You reached retirement age with fewer than 15 years of contributions.
- You have cancer, paralysis, decompensated cirrhosis, severe tuberculosis or AIDS.
- Your work capacity is reduced by 81% or more, or you are a person with an especially severe disability.
The payment is worked out per year of contributions: 2 months of your average monthly contribution salary for each year from 2014 onward. For a period shorter than one year you get the amount paid in, capped at 2 months of the average salary.
The payment is counted from the date the social insurance agency issues its decision.
How to claim. File the request with the social insurance agency yourself. The file is two papers: your social insurance book and a written request.
- Claiming on a serious illness? Add a medical record summary or the hospital discharge paper.
- Claiming on a work-capacity loss or a severe disability? Add the medical assessment report or the disability confirmation.
The agency settles within 7 working days of a complete file, or answers in writing with the reason.
Pension at 15 years, and the choice you get
You get a monthly pension with 15 years or more of compulsory contributions if a listed case applies. The main case is reaching retirement age.
The age started 2021 at 60 years 3 months for men and 55 years 4 months for women. It rises 3 months a year for men and 4 for women, and stops at 62 for men in 2028 and 60 for women in 2035.
If you qualify for both a pension and the one-time payment, you choose.
If you leave work before you qualify for either, your contribution period stays on record. Once you are within 20 days of the pension date, you file the pension papers with the agency.
Where to go in Ho Chi Minh City
The office is at 05 Nguyen Dong Chi, Tan My Ward. Call 02839.979.039 or the hotline on 1900 90 68. Email goes to bhxh@hochiminh.vss.gov.vn, and the office also has a Zalo contact at zalo.me/bhxhtphochiminh.
5 Nguyen Dong Chi, Khu do thi Phu My Hung, Tan My, Ho Chi Minh, Vietnam · Open in Google Maps (opens in a new tab)
Your employer deals with the agency for your monthly payments. A one-time payment claim is yours to file: bring your social insurance book and a written request.
For the health-insurance side, see Health Insurance for Foreigners in Ho Chi Minh City. For tax on the same salary, see Vietnam Income Tax for Remote Workers and Vietnam Tax Residency.
Not confirmed: Form numbers for the one-time payment request. The law fixes the papers: the social insurance book and a written request. The agency's own template is not in the law. Call the office on 02839.979.039 before you go.
Common questions
Do I have to join social insurance on a 12-month contract?
A foreign employee on a fixed-term labour contract of 12 months or more with an employer in Vietnam must join compulsory social insurance. Intra-company transferees, people already at retirement age when the contract is signed and treaty cases are excepted.
How much comes out of my pay each month?
You pay 8% of contribution salary into the retirement-and-death fund. Health insurance adds one-third of 4.5% of the same salary.
How much does my employer pay on top?
Your employer pays 3% into the sickness-and-maternity fund and 14% into the retirement-and-death fund. You are covered for occupational accident and disease, and the employer pays that cost: 0.5%, or 0.3% if the enterprise meets the Article 5 conditions. Health insurance is two-thirds of 4.5%.
What is the highest salary my contributions are based on?
20 times the reference level, which equals the base salary. From 1 July 2026 that is VND 50.6 million a month.
Can I get my money back when I leave Vietnam?
Yes, once your labour contract ends or your work permit expires without renewal. File the request with the social insurance agency with your social insurance book. The agency settles within 7 working days of a complete file. Leaving the country does not by itself qualify you, unless you already meet the pension conditions.
What if my contract is shorter than 12 months?
Compulsory cover starts at 12 months, and voluntary insurance is written for Vietnamese citizens. So a shorter contract means no social insurance line on your pay slip.
Does unemployment insurance apply to me?
The Employment Law lists who joins unemployment insurance as workers, and the list does not name foreign employees. It defines a worker as a Vietnamese citizen aged 15 or over who is able to work and needs work.
Who registers me for social insurance?
Your employer registers you and pays on your behalf. It deducts your share from your wages and pays it into the fund with its own share.
Can I choose between a pension and a one-time payment?
A worker eligible for both in the cases the law lists may choose the monthly pension or the one-time payment.
Where is the Ho Chi Minh City social insurance office?
The office is at 05 Nguyen Dong Chi, Tan My Ward. Call 02839.979.039.
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General information checked against the sources listed above, not legal advice for your situation. Rules and office practice change; confirm with the immigration office or a licensed adviser before you act. See how guides are checked.
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