Many Japanese and German employers assume their country has a social insurance agreement with Vietnam, as it does elsewhere. As at 21 October 2026, Vietnam has exactly one bilateral social security agreement in force — with Korea; Japan is still negotiating, and Germany has none.
The real legal status, country by country
With Japan, the two governments are in intergovernmental negotiation on a social security agreement — Japan’s health and welfare ministry publicly lists Vietnam among countries under negotiation, with working rounds held during 2025 — but nothing has been signed, let alone entered into force. With Germany, no Vietnam – Germany social security agreement exists at all. The direct consequence: Japanese and German specialists working in Vietnam on labour contracts are inside Vietnam’s compulsory social insurance under the Social Insurance Law 41/2024/QH15 and Decree 158/2025/ND-CP, covering retirement, survivorship and the regimes the new law extends, at the standard employer and employee contribution structure.
Without an agreement: what is lost, what remains
No agreement means no detachment exemption and no totalisation: a specialist who leaves mid-career falls back on the lump-sum social insurance withdrawal under the Social Insurance Law 41/2024 if eligible, and Vietnamese contribution years do not convert into pension credits in Japan or Germany. On the Japanese side, a returning worker may use Japan’s own lump-sum withdrawal payment for periods contributed in Japan — a creature of Japanese law that has nothing to do with time contributed in Vietnam. Companies should state this plainly in the assignment letter, because many specialists assume their two-country periods will be added together as in the Korean case.
What Japanese and German employers must do differently
- Budget full Vietnamese social insurance costs for Japanese and German specialists as compulsory participants, with no treaty-exemption line in the plan.
- State in the secondment decision that Vietnamese periods are not totalised into the home system, and set out the lump-sum withdrawal option at the end of the assignment.
- Track the Vietnam – Japan negotiation each fiscal year so the contribution mechanism can switch promptly if an agreement is signed and takes effect.
Frequently Asked Questions
Is there a social insurance agreement with Japan or Germany?
None in force. The Japan agreement is at intergovernmental negotiation stage; there is no bilateral social security agreement with Germany. Vietnam’s only social security agreement in force is with Korea, from 1 January 2024.
Any exemption?
There is no basis for a double-contribution exemption for Japanese or German staff in Vietnam. They are compulsorily insured under the Social Insurance Law 41/2024/QH15 and Decree 158/2025/ND-CP when working on covered labour contracts.
What procedure applies?
There is no treaty exemption procedure for these two countries; the company registers Japanese and German employees for Vietnamese social insurance through the normal channel at the local social insurance agency, alongside work permits and foreign-labour declarations.
How do the rules apply?
Domestic rules apply in full: retirement, survivorship and the regimes under the Social Insurance Law 41/2024; on ending the contract and leaving Vietnam, the worker may claim the lump-sum withdrawal if conditions are met instead of totalising into the home system.