According to current regulations, from 01 January 2022, foreign employees working in Viet Nam who (i) possess work permits, practice certificates or practice licences issued by competent Vietnamese authorities AND (ii) under labour contracts of at least one year are subject to the compulsory social insurance scheme.
The social insurance payable ratio is the same to the local employee (foreign employees will be liable for 8 percent Social Insurance, while the employer will pay 17.5 percent).