On March 7th, 2019, Vietnam Social Insurance issued Official Letter No.679/BHXH-BT guiding the collection of compulsory social insurance for foreign citizens working in Vietnam effective on March 7th, 2019.
Accordingly, Official Letter No. 679/BHXH-BT has the following outstanding contents:

• Employee who is foreign citizen working in Vietnam is subject to compulsory social insurance when he has a work permit or practice certificate or a practice license issued by a competent Vietnamese agency and have an indefinite term labor contract, labor contract with a term of one year or more with employers in Vietnam.
• From January 1st, 2022, the above-mentioned foreign laborers pay 8% of the monthly salary to the retirement and death fund.

Thus, Official Letter No. 679/BHXH-BT has clearly defined the subjects of compulsory social insurance and the level of payment for foreign employee, ensuring consistency in the management of revenue sources of Social insurance fund.