
Vietnam’s 1% Salary Add‑On for Foreign Workers: What Employers Must Pay
Phụ cấp 1% lương cho lao động nước ngoài: Nghĩa vụ tài chính của người sử dụng lao động
Nguồn: Tuoitre
Vietnam’s rules on unemployment insurance create a special payment for foreign workers. Understanding this rule helps both employees and companies see how take‑home pay and payroll obligations are calculated.
The Ministry of Home Affairs says that foreign workers who are covered by compulsory social insurance must receive an extra payment equal to one percent of their monthly salary. Employers have to add this amount to the regular wage.
When a foreign worker is not covered by compulsory social insurance, the Labor Code requires the employer to pay an additional amount that matches the employer’s contributions to compulsory social insurance and unemployment insurance. If the worker is covered by compulsory social insurance, the employer still adds an extra amount equal to the unemployment‑insurance contribution, which is calculated at one percent of the employee’s monthly salary. This extra sum is paid together with the regular wage.
The law also sets a penalty for non‑compliance. Clause 4, Article 23 of Decree No. 283 states that employers who fail to pay, or underpay, the additional amount can be fined.
In short, foreign workers who qualify receive a 1 % salary top‑up, and employers must include it in each payroll to avoid legal penalties. Keeping the payment on time protects both the worker’s earnings and the company’s compliance record.
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