How is compulsory social insurance calculated for foreign workers in Vietnam? Under Law 41/2024/QH15 on Social Insurance and Decree 158/2025/ND-CP (effective 1 July 2025 — replacing Decree 143/2018/ND-CP), total compulsory social insurance for foreign workers is 30% of monthly salary: the employee pays 9.5% and the employer pays 20.5%.
Compulsory social insurance rates (total 30% of monthly salary)
| Insurance type | Employee | Employer |
|---|---|---|
| Social insurance — retirement | 8% | 14% |
| Social insurance — sickness | 3% | |
| Health insurance (BHYT) | 1.5% | 3% |
| Work accident & occupational disease (BHTNLD-BNN) | — | 0.5% |
| Total | 9.5% | 20.5% |
Total: 9.5% + 20.5% = 30% of the monthly contribution salary.
Key difference: no unemployment insurance
Foreign workers do not participate in unemployment insurance (BHTN) — a major difference from Vietnamese employees, who must also contribute to unemployment insurance.
Quick example
With a contribution salary of VND 20,000,000/month:
- Employee pays: 9.5% × 20,000,000 = VND 1,900,000;
- Employer pays: 20.5% × 20,000,000 = VND 4,100,000;
- Total insurance cost: VND 6,000,000/month.
Note on the new legal framework
Decree 158/2025/ND-CP (effective 1 July 2025) replaced Decree 143/2018/ND-CP — citing Decree 143/2018 as a current basis is incorrect. When applying the rates to a specific case, consult the original text of Decree 158/2025 to identify the correct applicable provisions.
Frequently asked questions
Must foreign workers contribute to unemployment insurance?
No. Foreign workers do not participate in unemployment insurance.
What is the total insurance cost for one foreign worker?
30% of monthly salary in total: 9.5% by the employee and 20.5% by the employer.
Is Decree 143/2018 still in force?
No. Decree 158/2025/ND-CP (effective 1 July 2025) replaced Decree 143/2018/ND-CP.
Legal sources cited
- Law 41/2024/QH15 on Social Insurance;
- Decree 158/2025/ND-CP (effective 1 July 2025) on compulsory social insurance for foreign workers — replacing Decree 143/2018/ND-CP.
FLAT Law Firm advises businesses employing foreign workers on labor and social insurance law: contribution obligations, registration procedures and violation handling — contact our legal team.
Transparency note: This article was drafted by AI and reviewed by the AI QA Council — it is not advice from a human lawyer.
Disclaimer: The information in this article is for reference only and does not constitute legal advice. Social insurance regulations may be amended; you should verify the current legal texts or consult a lawyer before applying them.
Legal content reviewed by the FLAW AI Legal Council and submitted to the owner for approval; not a practicing lawyer’s opinion, not a substitute for legal advice on a specific matter.
