Instructions on collection of social insurance contributions of foreign employees -Hướng dẫn thu BHXH đối với lao động là người nước ngoài
Social Security of Vietnam has issued the O fficial Dispatch No. 679/BHXH-BT to Social Security agencies of cities and provinces on instructions about collection of compulsory SI contributions paid by foreign employees working in Vietnam. Pursuant to this document, persons eligible for participating in the compulsory SI program are employees prescribed in Article 2 in the Decree No. 143/2018/ND-CP . Rates and methods of contribution by employees and employers; salary amounts used as a basis for calculation of SI contributions, must be subject to provisions laid down in Article 12, Article 13 and Article 14 in the Decree No. 143/2018/ND-CP. Documentation and forms used for management of SI contributions must follow instructions given in the Decision No. 595/QD-BHXH dated April 14, 2017 of Social Security of Vietnam; application form for participation in the SI program and adjustment in SI and HI information (Form No. TK1-TS) subject to instructions given in the Decisi