Vietnam (VN)

Vietnam is a dynamic, rapidly developing Socialist Republic stretching 1,650km down the eastern coast of the Indochinese Peninsula — a country of extraordinary geographical diversity, from the karst mountains of the north and the Red River Delta, through the stunning coastline of the Central region, to the vast Mekong Delta in the south.

Capital: Hanoi

Region: Asia

Language: Vietnamese

Currency: VND (₫)

Cost of living: Very affordable (index 22)

Emergency: 113

Social Security in Vietnam

Benefits, contributions, and how the system works for expats.

Vietnam's social security system operates through three mandatory insurance schemes for employees on formal labour contracts: (1) BHXH — Bảo Hiểm Xã Hội (Social Insurance): covers retirement pension, sickness, maternity, work injury and death benefits. (2) BHYT — Bảo Hiểm Y Tế (Health Insurance): covers medical treatment costs at public hospitals. (3) BHTN — Bảo Hiểm Thất Nghiệp (Unemployment Insurance): provides unemployment benefit and retraining support. Since 1 January 2018, all foreign employees in Vietnam holding work permits (or work permit exemptions) are mandatorily enrolled in all three schemes. The Vietnam Social Insurance (BHXH — Bảo Hiểm Xã Hội Việt Nam) is the administrative body. Total employee contribution: 10.5% of contributory salary (capped at VND 29,800,000/month). Total employer contribution: 21.5%.

Social Insurance Number (Mã Số Bảo Hiểm Xã Hội)

Mã Số BHXH

Your employer registers you with BHXH within 30 days of your labour contract start date. The BHXH office issues a unique Social Insurance Number and prints it on your BHXH Contribution Book (Sổ Bảo Hiểm Xã Hội). You receive the BHXH book and BHYT health insurance card typically within 1–3 months of registration. If changing employers: your BHXH number remains the same — the new employer continues contributions to the same number.

Used for

BHYT health insurance card access at public hospitals
Sick leave benefit claims through BHXH
Maternity benefit claims
Work injury benefit claims
Unemployment benefit claims (BHTN)
Retirement pension or lump-sum benefit calculation and payment
Transferring contribution history between employers
Voluntary contribution records for self-employed

Benefits & Support Payments

Sickness Benefit (Chế Độ Ốm Đau)

Trợ Cấp Ốm Đau

75% of average monthly contributory salary for the period of sick leave. Paid by BHXH (employer applies on behalf of employee).

Income replacement during medically certified illness leave for employees contributing to BHXH.

Eligibility

All BHXH-contributing employees. Must have BHXH contribution for at least 1 month. Sick leave must be certified by a BHYT-approved medical facility. Maximum days per year: 30 days (normal conditions); 40 days (hazardous work); 50 days (very hazardous work).

How to Apply

Notify employer on Day 1 of sickness. Obtain medical certificate (giấy chứng nhận nghỉ ốm) from a public hospital or BHYT-approved facility. Submit medical certificate to employer HR. Employer applies to BHXH for reimbursement. Employee receives payment via payroll.

Must be a BHYT-designated medical facility for the certificate to qualify for BHXH reimbursement.

Maternity Benefit (Chế Độ Thai Sản)

Trợ Cấp Thai Sản

100% of average contributory salary for 6 months. Birth allowance: VND 4,680,000/child (2 × base salary VND 2,340,000; increases to VND 5,060,000 from 1 July 2026 per Decree 161/2026/ND-CP).

6 months maternity leave at 100% of average BHXH contributory salary for the 6 months prior to leave. Birth allowance: 2× statutory minimum wage per child.

Eligibility

Female employees who contributed to BHXH for at least 6 months in the 12 months before birth or adoption.

How to Apply

Notify employer of pregnancy. Submit hospital/clinic antenatal documentation. Employer processes BHXH maternity benefit claim. Birth certificate required for birth allowance.

Paternity leave: 5–14 working days depending on birth type, paid at 100% of contributory salary by BHXH.

Work Injury and Occupational Disease Benefit

Bảo Hiểm Tai Nạn Lao Động, Bệnh Nghề Nghiệp

30–100% of average contributory salary depending on degree of permanent disability. For temporary incapacity: 100% of contributory salary. Death benefit: 30× statutory minimum wage to family.

Medical treatment costs and income replacement for work-related accidents or occupational diseases. Degree of disability assessed by Medical Assessment Council.

Eligibility

All BHXH-contributing employees. Work injury must be reported to employer and investigated. Occupational disease must be medically certified.

How to Apply

Report injury to employer immediately. Employer reports to BHXH within 30 days. Medical Assessment Council evaluates permanent disability. BHXH processes benefit.

Employer also contributes separately to Work Injury Insurance fund (0.5% of payroll). Foreign employees have equal rights.

Unemployment Benefit (Trợ Cấp Thất Nghiệp)

Bảo Hiểm Thất Nghiệp — BHTN

60% of average monthly contributory salary in the 6 months before unemployment. Maximum: 5× minimum regional wage (Region 1: 5 × 5,220,000 = VND 26,100,000/month).

Monthly unemployment allowance after involuntary job loss. Employment support services and retraining subsidies.

Eligibility

Employee who: contributed to BHTN for 12+ months in the 24 months before unemployment; terminated involuntarily (not resigned); registered with the district Employment Service Centre within 3 months of losing job. NOTE: Foreign employees on fixed-term contracts under 12 months are generally exempt from BHTN — check your contract type.

How to Apply

Register at the district Employment Service Centre (Trung tâm Dịch vụ Việc làm) within 3 months of job loss. Submit: BHXH book, labour contract termination document, identity document (passport + TRC). Decision within 20 working days.

Duration: 3–12 months depending on years of contribution. For foreign employees: unemployment benefit is rarely utilised in practice because departure from Vietnam typically follows work permit expiry, not involuntary unemployment by the labour law definition. The BHTN lump-sum is NOT separately refundable like the BHXH pension component.

BHYT Public Health Insurance

Bảo Hiểm Y Tế

80–100% of public hospital charges covered. Emergency treatment: 100% covered at any BHYT-listed hospital.

Access to public hospital treatment at subsidised BHXH-covered rates. 80–100% coverage depending on hospital tier and referral status.

Eligibility

All formally employed BHXH contributors and their eligible dependants (separate BHYT registration for dependants).

How to Apply

Automatic — enrolled by employer along with BHXH registration. BHYT card issued to employee.

NOT accepted at international private hospitals (Vinmec, FV, Hanoi French Hospital). Supplement with international private health insurance for full coverage.

Retirement Pension (Hưu Trí)

Lương Hưu

45–75% of average contributory salary depending on years of contribution.

Monthly pension based on contribution history and average contributory salary. Payable from retirement age.

Eligibility

Minimum 20 years of BHXH contributions. Retirement age: gradually increasing under Labour Code 2019 (men: 62 by 2028; women: 60 by 2035).

How to Apply

Apply at provincial BHXH office 3 months before intended retirement date. BHXH book, identity documents, employer termination confirmation required.

Most foreign expats will not reach 20 years contribution in Vietnam — lump-sum benefit is more relevant. See retirementAndPension for full lump-sum calculation method.

BHXH Lump-sum Exit Benefit (Bảo Hiểm Xã Hội Một Lần)

Trợ Cấp BHXH Một Lần

Formula (employee component only — not employer contributions): First 5 years of contribution: 1.5× average monthly contributory salary × number of years. Each year beyond 5 years: 2× average monthly contributory salary. Example: 3 years at VND 25,000,000 average = 1.5 × 25,000,000 × 3 = VND 112,500,000 (≈ USD 4,500). 5 years at VND 30,000,000 average = (1.5 × 30,000,000 × 5) = VND 225,000,000 (≈ USD 9,000). 10% PIT withheld at source before payment.

Lump-sum payout of the employee's accumulated BHXH (pension component) contributions when departing Vietnam permanently, when a work permit expires and is not renewed, or when reaching retirement age with fewer than 20 years of contribution. This is the most practically important BHXH benefit for foreign expats.

Eligibility

All foreign employees who: (1) contributed to BHXH for at least 1 month; AND (2) have their work permit expired/not renewed, are departing Vietnam permanently, or have reached retirement age without sufficient pension contributions. Must NOT have previously claimed a monthly BHXH pension. Work permit must have actually expired — cannot claim while a valid work permit remains active.

How to Apply

Step 1: Download form Mẫu 14-HSB from baohiemxahoi.gov.vn. Step 2: Gather: BHXH contribution book (Sổ BHXH), work permit (expired copy), passport, Vietnamese bank account details. Step 3: Submit to provincial BHXH office where employer was registered. Step 4: Processing within 5 working days. Step 5: Payment transferred to your Vietnamese bank account. Return your BHXH book to the office after payment — keep a certified copy.

10% PIT is withheld by BHXH before payment — this is the final tax on this income, no further filing required. Timing: plan your departure so the work permit has expired before applying. If returning to Vietnam in future employment: a new BHXH number will be assigned; previous contribution history is not carried forward after a lump-sum claim. For large amounts (VND 200,000,000+): consult a tax adviser about optimal timing of receipt relative to your Vietnam tax residency status.

Death and Funeral Benefit (Trợ Cấp Tử Tuất)

Bảo Hiểm Tử Tuất

Funeral allowance: 10× base salary = VND 23,400,000 (10 × VND 2,340,000; increases to VND 25,300,000 from 1 July 2026 per Decree 161/2026/ND-CP). Monthly survivor's pension: 50–70% of average contributory salary of the deceased, payable to surviving spouse with children and/or dependent parents. Lump-sum survivor benefit: when no qualifying dependants exist, paid to next of kin based on years of contribution.

Funeral allowance and survivor's pension for dependants when a BHXH-contributing employee dies in service or after qualifying contribution period.

Eligibility

Death must occur while: employed and contributing to BHXH, or receiving BHXH monthly pension, or within qualifying contribution threshold. Dependants: surviving spouse (must be caring for children under 6 or be incapacitated), children under 18 (or 18+ if studying), parents dependent on the deceased.

How to Apply

Application by next of kin or employer at the provincial BHXH office. Required: death certificate, marriage/birth/dependency evidence, BHXH book. Processing: 10 working days. Funeral allowance typically paid first; survivor pension requires additional assessment of dependency status.

For foreign employees: the funeral allowance and lump-sum survivor benefit are payable to foreign-nationality beneficiaries — there is no restriction. The surviving-spouse monthly pension requires the dependant to be legally residing in Vietnam. Employers must report employee deaths to BHXH within 30 days to initiate the claim process on behalf of the family.

Contribution Overview

Contribution rates (2026): Employee: BHXH 8% + BHYT 1.5% + BHTN 1% = 10.5% of contributory salary. Employer: BHXH 17.5% + BHYT 3% + BHTN 1% = 21.5% of contributory salary. Contribution ceiling: 20× base salary (lương cơ sở) = VND 46,800,000/month (20 × VND 2,340,000; increases to VND 50,600,000 from 1 July 2026 per Decree 161/2026/ND-CP). Salary above the ceiling: no additional BHXH/BHYT/BHTN contributions on the excess, but full salary is subject to PIT. Worked example: VND 30,000,000/month gross salary — below ceiling, contributions calculated on full VND 30,000,000. Employee BHXH+BHYT+BHTN: VND 3,150,000/month. Employer share: VND 6,450,000/month. Net salary before PIT: approximately VND 26,850,000. For self-employed and those on non-standard contracts: voluntary registration at provincial BHXH office (Section 39 if previously Section 33 enrolled).

International Social Security Agreements

Vietnam has not concluded totalisation agreements with the USA, UK, Germany, France, Australia, Canada, or most Western countries as of 2026. This means: (1) Vietnamese BHXH contributions do NOT generally count toward home-country pension entitlement. (2) Home-country social insurance contributions during Vietnam posting do NOT reduce Vietnamese BHXH obligations. (3) Double contribution — paying both Vietnamese BHXH and home-country social insurance simultaneously — is the default for employees from non-agreement countries. Limited bilateral social security coordination agreements exist with some Asian countries (South Korea, Japan partial coordination — verify current status). Vietnam is engaged in ongoing discussions with some European countries for totalisation frameworks, but none are ratified as of 2026. Practical implication: most Western expats should consider maintaining voluntary contributions to their home-country pension system (UK National Insurance Class 2/3, German Deutsche Rentenversicherung voluntary contributions, Australian voluntary superannuation top-ups) during their Vietnam posting to avoid pension gaps.

Foreign employees who work in Vietnam for even a short period (12+ months) are building meaningful Vietnamese social security entitlements — particularly the BHXH pension component that is refundable as a lump-sum on departure. Track your BHXH contribution history via the BHXH online portal (baohiemxahoi.gov.vn) or VssID app (Vietnam Social Insurance — available on iOS App Store and Google Play). Register for VssID early in your employment: it allows you to view monthly contribution records, claim history, BHYT insurance card status, and upcoming benefit entitlements digitally without carrying the physical BHXH book or BHYT card. Your employer's HR team should provide your BHXH number within 30 days of joining — if not received, contact the provincial BHXH office directly. Contribution history disputes (missing months, incorrect salary base): raise via your employer HR first, then file a formal complaint at the provincial BHXH office with payslip evidence. Response time: 30–45 working days for investigation.

Premium Section

Social Security

Unlock the complete Social Security guide for Vietnam — including every detail, document, tip and link you need.

Become a Supporter

Support the guide on Ko-fi · Unlocks every premium section, everywhere