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Commentary

2.2.2 Social security rates

Vietnam

Social security contribution rates are subject to changes from time to time. For 2024, Vietnamese employees and foreign employees have different contribution rates, in particular:

LOCAL EMPLOYEE
Employer's contribution rate, 2024Employee contribution rate, 2024
Social insurance (SI)Unemployment insurance (UI)Health insurance (HI)SIUIHI
17.5%1%3%8%1%1.5%
21.5%10.5%
TOTAL: 32%
EXPATRIATE EMPLOYEE
Employer's

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Web page updated on 17 Mar 2025 15:26