2.2.2 Social security rates

Vietnam

Commentary

Social security contribution rates are subject to changes from time to time. For 2024, Vietnamese employees and foreign employees have different contribution rates, in particular:

LOCAL EMPLOYEE
Employer's contribution rate, 2024			Employee contribution rate, 2024
Social insurance (SI)	Unemployment insurance (UI)	Health insurance (HI)	SI	UI	HI
17.5%	1%	3%	8%	1%	1.5%
21.5%			10.5%
TOTAL: 32%
EXPATRIATE EMPLOYEE
Employer's

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3.1 Employee stock options

6.4 Outbound employees assigned abroad

2.1.4 Tax basis

8.1 Penalties for non-compliance

2.1.4 Withholding income tax rates

2.1.1 Rates of income tax

9.1.4 Expats and labour quotas

United States: employment tax analysis

2.2.3 Submission of social security contributions information

6.3 Inbound employees on assignment

2.2.2 Social security rates

2.3 Withholding for Self-Help Groups (SHGs) and SHARE donations

5.1 Employer registration

2.2.1 Employee's pension insurance (EPI)

8.2 Income tax non-compliance

3.6 Severance pay

3.2 Pre-tax/post-tax deductions

2.2.2 National Hospital Insurance Fund (NHIF)

2.1 Withholding of income tax

2.2.2 National Savings Fund (NSF)

Web page updated on 17 Mar 2025 15:26

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2.2.2 Social security rates

Vietnam

3.1 Employee stock options

6.4 Outbound employees assigned abroad

2.1.4 Tax basis

8.1 Penalties for non-compliance

2.1.4 Withholding income tax rates

2.1.1 Rates of income tax

9.1.4 Expats and labour quotas

United States: employment tax analysis

2.2.3 Submission of social security contributions information

6.3 Inbound employees on assignment

2.2.2 Social security rates

2.3 Withholding for Self-Help Groups (SHGs) and SHARE donations

5.1 Employer registration

2.2.1 Employee's pension insurance (EPI)

8.2 Income tax non-compliance

3.6 Severance pay

3.2 Pre-tax/post-tax deductions

2.2.2 National Hospital Insurance Fund (NHIF)

2.1 Withholding of income tax

2.2.2 National Savings Fund (NSF)

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2.2.2 Social security rates

Vietnam

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