✨YOU SHOULD KNOW✨  8 QUESTIONS AND ANSWERS ABOUT "SOCIAL INSURANCE" FOR ENTERPRISES AND EMPLOYEES Frequently asked questions about compulsory social insurance, which always cause you a headache, have been compiled by ESOS in order to answer some of your questions. -------------------------------------------- For further information, Please kindly contact us via:  [Tel]: +84 3930 6518  [Email]: contact@esos.vn

1.  Payroll & HR Outsourcing
 Personal Income Tax Settlement
 Foreign Employee Administration
 Public Administration Services 0902 818 998
How many employees does an enterprise
hire to be required registering social
insurance?
The current Social Insurance Law specifies:
All agencies, organizations and
enterprises having employees who work
under the labor contract for 3 months
or more are subject to compulsory
social insurance, no matter how many
people are hired.

2.  Payroll & HR Outsourcing
 Personal Income Tax Settlement
 Foreign Employee Administration
 Public Administration Services 0902 818 998
The salary based for social
insurance and health
insurance?
The salary based for social insurance
contribution is the total salary, wages
(including salary-related allowances)
indicated on the contract.
Salaries and allowances mentioned above
must comply with the salary scale and payroll
that the enterprise has developed and
registered with the local labor office.

3.  Payroll & HR Outsourcing
 Personal Income Tax Settlement
 Foreign Employee Administration
 Public Administration Services 0902 818 998
Do the directors, chairmen of private
enterprises have to contribute social
insurance and health insurance?
Pursuant to Decision 902/QĐ-BHXH dated 26/06/2007 of
Social Insurance of Vietnam:
"Salaries and wages for calculating social insurance, health
insurance of company managers as the owner, director of
private enterprise, member of partnership company,
chairman of member council, company president, member of
the board, general director, deputy general director, director,
deputy director, chief accountant and controller is the salary
level specified in the company’s charter but it must be
registered with the state labor management agency of
provinces and cities".

4.  Payroll & HR Outsourcing
 Personal Income Tax Settlement
 Foreign Employee Administration
 Public Administration Services 0902 818 998
During the unpaid leave of employees,
does the company have to contribute
social insurance and health insurance?
Does it need to report reducing labor
and collect health insurance card?
The unpaid leave is not subject to
social insurance and health
insurance. Therefore, the company
must report reducing labor and
does not need to collect health
insurance card.

5.  Payroll & HR Outsourcing
 Personal Income Tax Settlement
 Foreign Employee Administration
 Public Administration Services 0902 818 998
Is signing labor contract with
people on retirement pension
required to contribute social
insurance and health
insurance?
When signing labor contract with the
person receiving pensions from Social
Insurance Fund, Employers do not
have to contribute social insurance
and health insurance; however, they
have to add the amount of 20,5% of
employers insurance obligation into
employee’s salary

6.  Payroll & HR Outsourcing
 Personal Income Tax Settlement
 Foreign Employee Administration
 Public Administration Services 0902 818 998
When an employee work for 2 places
at the same time, how would this
employee contribute social insurance
and health insurance?
According to the regulations of
employees working in many places,
employees only choose 1 place to
participate in social insurance. The
rest pay the social insurance, health
insurance obligation of unit to the
employees’ salary.

7.  Payroll & HR Outsourcing
 Personal Income Tax Settlement
 Foreign Employee Administration
 Public Administration Services 0902 818 998
This year, you are 60 years old and have
contributed social insurance for 14
years, can you continue contributing in
order to have a full pension?
If you continue working under labor
contract more than 3 months, you are
still subject to compulsory social
insurance and health insurance.
When the time participating social
insurance reaches 20 years, you can
have retirement pension.

8.  Payroll & HR Outsourcing
 Personal Income Tax Settlement
 Foreign Employee Administration
 Public Administration Services 0902 818 998
Employee has reached retirement
age but there is 2 years left to reach
20 years of social insurance
contributing. What should employee
do ?
Employee can contribute voluntarily
social insurance for 2 more years to
be qualified for retirement benefits.