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Vietnam | Tax Alert

Tax Alert

베트남에서 근무하는 외국인 근로자의 의무 사회보험 관련 규정

2018년 10월 22일

고객사 분들께,

딜로이트는 2018년 중반에 베트남 내 외국인 근로자의 의무사회보험에 대한 시행령 초안의 주요 내용을 세무뉴스를 통해 전해드렸습니다

정부는 최근 2018년 10월 15일자로 베트남 내 외국인 근로자에 대한 사회보험 규정을 세부적으로 규정한 시행령 제 143/2018/ND-CP호 (시행령 제143호)를 근로위생 및 안전 관련 법률과 같이 공표했습니다.

금번 세무뉴스를 통해 시행령 제143호에서 개정된 주요 내용를 설명드리겠습니다.

1. 적용 대상

2. 사회보험 면제 대상

3. 의무 사회보험 제도

4. 사회보험 납부 기준소득

5. 의무 사회보험료율

6. 사회보험 일시 지급

7. 시행일

자세한 내용은 첨부파일을 참조 부탁드립니다. 딜로이트는 본 규정의 변경 및 관련 이슈에 대해 지속적으로 안내드리도록 하겠습니다.

이 세무뉴스가 도움되시기를 바랍니다. 궁금한 사항이 있으시거나 딜로이트 전문가와 논의를 원하시면 언제든지 연락주시기 바랍니다.

감사합니다,

딜로이트 베트남


Minh Bui Tax Partner KSG Leader +84 24 6288 3568 mbui@deloitte.com	Son Won Sik Hanoi KSG Associate Director +84 93 445 6850 wonsikson@deloitte.com	Park Hyun Seo HCMC KSG Senior Manager +84 906 625 674 hyunseopark@deloitte.com
Dear Valued Client, As you might recall, there have been several alerts sent to you regarding the draft versions of the Decree on implementation of the compulsory social insurance (“SI”) scheme for expatriates since mid-2017. The Government has very recently issued Decree No. 143/2018/ND-CP (“Decree 143”) dated 15 October 2018 detailing the implementation of the Law on SI together with the Law on Occupational Safety and Hygiene applied to foreigners working in Vietnam. In this Alert, we would like to notify you of the notable changes under Decree 143, which covers the followings: 1. Subjects of application; 2. Exemption from SI contribution; 3. Compulsory SI schemes; 4. Income subject to SI contribution; 5. SI contribution rates; 6. Once- off SI contribution claim; and 7. Effects of implementation. For details, please refer to the Tax Alert as attached. Deloitte Vietnam shall keep you updated on further progress on these issues as well as the regulation amendment in general. Should you have any questions or need any assistance, please contact our Tax specialists. With warm regards, Deloitte Vietnam ________________________________________

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Hanoi, Vietnam

Tel: +84 24 6288 3568

Fax: +84 24 6288 5678

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Ho Chi Minh City, Vietnam

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첨부파일

첨부 1 : Deloitte Vietnam_Tax Alert - Official Decree on Social Insurance for expatriates(ENG).pdf

첨부 2 : 세무뉴스_베트남에서 근무하는 외국인 근로자의 의무 사회보험 관련 규정(KOR).pdf

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[Deloitte Vietnam] 베트남에서 근무하는 외국인 근로자의 의무 사회보험 관련 규정

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