When is it mandatory to pay social insurance contributions for Vietnamese workers working abroad?
Mr. B went to work in South Korea under a 4-year contract, and then the South Korean company extended his contract for another 2 years. After completing his entire period of employment abroad and returning to Vietnam, Mr. B is concerned about his social insurance obligations regarding the extended contract period.
Mr. B. asks: In my case, am I required to pay retroactive mandatory social insurance contributions? When should I do this? This is a question from Mr. Nguyen Van B. (Xuan Lam commune, Nghe An province).
Reply:According to Decree 158/2025/ND-CP, regulations are in place regarding...Collection and retroactive payment of mandatory social insurance contributions.Specifically as follows:
1. Cases of retroactive collection and payment of mandatory social insurance contributions:
a) Wage adjustments that increase the wage used as the basis for mandatory social insurance contributions, with the adjustment period going back in time;
b) In cases where Vietnamese workers working abroad have their contracts extended or sign new labor contracts in the receiving country, they shall make retroactive contributions after returning to Vietnam;
c) The subjects specified in points m and n of Clause 1, Article 2 of the Social Insurance Law shall pay social insurance contributions after the deadline specified in point b of Clause 4, Article 33 of the Social Insurance Law.
...
Therefore, according to the regulations, point b, clause 1, Article 8 of Decree 158/2025/ND-CP, in cases where Vietnamese workers working abroad have their contracts extended or sign new labor contracts in the receiving country, they must make retroactive contributions to compulsory social insurance after returning to Vietnam.
