Foreign employees working in Vietnam are required to participate in the mandatory social insurance program if:

1. They obtain work permits, practice certificates, or practice licenses issued in Vietnam, and
2. They have indefinite-term labor contracts or valid labor contracts for at least one year with employers in Vietnam.
3. The payment rate for mandatory social insurance and health insurance in 2023 for foreign employees.
4. The monthly salary for mandatory social insurance for foreign workers must not exceed 36 million VND per month.
5. Foreign employees working in Vietnam will be exempted from participating in mandatory social insurance if:

• They reach the retirement age, or
• They are internal transfers within the company. "Internal transfer within the company" means a manager, executive, expert, or technical worker of a foreign company that has established a commercial presence in the territory of Vietnam and is temporarily transferred within the company's presence in the territory of Vietnam, and has been employed by the foreign company for at least 12 consecutive months before the transfer date.