越南的企业和社会组织需依法缴纳社会保险。越南的社保根据所聘用的员工是否是无固定期限的或超过3个月的固定期限劳动合同来确定。越南的社保资金补贴用于用于产假、病假、职业病、工伤和年金等用途。事实上，越南也有强制的社会保险、健康保险和失业保险。公司和员工都需参加这些保险。保险按照员工劳动合同约定的月工资计算，但有上限。强制性的失业保险仅适用于10人以上的企业。
VIETNAM EMPLOYER TAXES/DUTIES
In Vietnam, entities, enterprises, and organizations may be subject to Statutory Social Insurance. This is determined by whether employees are hired under indefinite-term labor contracts or fixed-term labor contracts lasting longer than three months. Vietnam’s social insurance fund pays allowances for:
Maternity leave
Sick leave
Occupational disease
Work-related accidents
Pensions
In fact, there is also a mandatory social, health, and unemployment insurance scheme. Employees and employers must both contribute to this scheme. Contributions are calculated based on an employee’s monthly salary, as specified in the applicable labor contract (capped at 20 times the Common Minimum Wage for SI / HI and 20 times the Minimum Regional Wage for UI).
Mandatory unemployment insurance is only applicable to enterprises with 10 or more employees.
Local: Employers contribute 21.5% of payroll to social insurance; local employees contribute 10.5%
Expat: Employers contribute 6.5% of payroll to social insurance; ex-pat employees contribute 1.5%
Union Fee: 1% if the company establishes a Union, 2% if not.
Trade Union: 2% (compulsory to the employer).
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