½Û×ÓÊÓƵ

Vietnam has only entered into one social security bilateral agreement to eliminate duality of coverage and ensuring totalisation of periods. This is with South Korea and took effect from 1 January 2024 (Government news, December 2023).

Under the agreement, employees seconded by the employer in one country to work in the other country are subject to compulsory social security contributions in the country of origin for a secondment period of up to 60 months (subject to extension for a further 36 months). For workers seconded before the agreement entered into force, the 60-month period is counted from 1 January 2024. Locally hired Vietnamese citizens working in South Korea are subject to social insurance contributions in South Korea. Locally hired South Korean workers in Vietnam are subject to social insurance contributions in South Korea for up to 60 months.