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 Official 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 Decision No. 888/QD-BHXH dated July 16, 2018 of Social Security of Vietnam; all of such documentation and forms must be written in both Vietnamese and English.

Notes on filling in the form No. TK1-TS: Foreign employees registering participation in the compulsory SI program for the first time and having not yet been granted SI codes must fill out Points 01, 02, 03, 04, 07.1, 07.2, 07.3, 07.4, 0.8, 0.9, 13 of Section I.

Foreign employees already receiving SI codes must fill in point 01 through point 05 of Section II.  Whenever changes in information (e.g. first name, last name, SI code, gender, nationality, etc.), applicants must fill in points 01, 02, 03, 04 and 05 of Section II.

Applicants must use the internationally-transcribed Vietnamese language to fill in the data fields related to their first name, last name, gender and nationality. If attached documents issued by overseas authorities are submitted to apply for information changes, they must be translated into Vietnamese and authenticated under Vietnamese laws.

Procedures for collection, issue and management of SI booklets are the same as applied to Vietnamese employers and employees participating in SI, HI and UI programs according to instructions given in the Decision No. 595/QD-BHXH dated April 14, 2017 of the Social Security of Vietnam.

Social Security of Vietnam requires the Collection Department and the Booklet and Card Department to instruct, supervise and push Social Security agencies of cities and provinces to ensure that they comply with relevant regulations; continue to research and complete forms and templates of collection and sample SI booklets for employees who are foreign nationals. IT Centers must adjust software intended for management of collection - booklet and card so that Social Security agencies at localities can perform the tasks of collecting and managing the collection of SI contributions; issuing and managing SI booklets held by foreign employees in accordance with regulations in force.  They must instruct electronic registration service providers to adjust their software and ensure that registration for participation in the compulsory SI program is made for the convenience of employees who are foreign nationals in accordance with regulations in force. Other affiliates of Social Security of Vietnam must, within the scope of their duties and powers, collaborate in, provide instructions on and manage the collection of SI contributions paid by foreign employees participating in the compulsory SI program.

Social Security of Vietnam requests Social Security agencies of cities and provinces to take responsibility for collaborating with state regulatory authorities in charge of labor affairs in collecting information about and identifying foreign employees eligible for participating in the compulsory SI program in order to provide them with instructions for or undertake the implementation of relevant regulations. They must instruct employers to prepare application documentation for participation in the compulsory SI program for their foreign employees in accordance with applicable regulations. Prescribed forms written in both Vietnamese and English must be used. In case where an entity hires both Vietnamese employees and foreign employees who are eligible for participating in the compulsory SI program, second SI codes may be used for supervision and management of SI collections for foreign employees./.

>>> Reading in Vietnamese: Hướng dẫn thu BHXH đối với lao động là người nước ngoài