According to guidance from the Social Insurance of Tan Thuan base under the Social Insurance of Ho Chi Minh City – OL no. 48/BHXH-QLT dated 28/7/2025:
Foreign nationals working in Vietnam are subject to compulsory SI and HI when meeting the following conditions:
- Working under a labor contract with a definite term of at least 12 months with a Vietnamese employer;
- Not being internally transferred within the same enterprise as stipulated by the labor laws regarding foreign workers;
- Not yet reaching the retirement age at the time of signing the labor contract.
In cases where the foreign employee has already reached retirement age at the time of signing the contract, they are not subject to compulsory SI and HI. However, if the employee has not yet reached retirement age at the time of contract signing, they will continue to be subject to compulsory SI and HI until the termination of the labor contract, even if they reach retirement age during the contract term.
