Are foreign workers transferred internally within a company to work in Vietnam required to pay mandatory social insurance contributions?
Are foreign workers transferred internally within a company to work in Vietnam required to pay mandatory social insurance contributions? This is a question raised by Mr. Hoang T. (VSIP Industrial Park, Nghe An).
Reply:Clause 2, Article 2 of the Social Insurance Law 2024 stipulates as follows:
Individuals participating in compulsory social insurance and voluntary social insurance.
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2. Foreign workers employed in Vietnam are subject to mandatory social insurance when working under fixed-term employment contracts of 12 months or more with employers in Vietnam, except in the following cases:
a) Internal transfers within the enterprise in accordance with the law on foreign workers working in Vietnam;
b) At the time of signing the labor contract, the employee has reached the retirement age as stipulated in Clause 2, Article 169 of the Labor Code;
c) International treaties to which the Socialist Republic of Vietnam is a party contain different provisions.
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Therefore, as stipulated in Clause 2, Article 2 of the Social Insurance Law 2024, foreign workers working in Vietnam who are transferred or moved within the same enterprise according to the law on foreign workers working in Vietnam willNot required to participate in social insurance.
