From January 1, 2018, the subject of compulsory social insurance will be changed as follows.
· Social insurance covers Vietnamese employees who work from 1 to 3-month
labor contract. (Previous condition was labor contract of 3 months or more)
· Foreign workers with work permits are eligible for social insurance.
However, detailed guidance has not been issued yet.
· Salaries to be calculated for social insurance premiums are salaries,
allowances and other certain payments amount to be paid with monthly salary
which specified in labor contract. (Previously, it’s only salaries and
allowances)