Relating to the exemption from payment of health insurance premiums for foreigners that are internally transferred to Vietnam to act as managers, administrators, Vietnam Social Security says that it is waiting for opinions of the Ministry of Health and will provide guidelines later.
According to current regulations at Clause 1 Article 12 of the Law on health insurance 2008 (which has been amended, supplemented at Clause 6 Article 1 of the Law on health insurance No. 46/2014/QH13), if a foreign is an enterprise’s manager and is paid salary in Vietnam, he/she has to pay health insurance premiums.
However, according to point a Clause 2 Article 2 of Decree No. 143/2018/ND-CP (which takes effect from December 1st, 2018), foreigners that are intra-company transferee shall be excluded from participation in the compulsory social insurance, including intra-company transferees that are managers, administrators in enterprises in Vietnam. This regulation results in the case in which may enterprises assume that foreigners who are internally transferred to Vietnam to act as managers shall be also exempt from payment of health insurance premiums.
|Published||Vietlaw's Newsletter No. 436|