{"id":9731,"date":"2026-09-07T09:56:54","date_gmt":"2026-09-07T02:56:54","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9731"},"modified":"2026-09-29T10:57:17","modified_gmt":"2026-09-29T03:57:17","slug":"tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/","title":{"rendered":"How to determine the salary for social insurance contributions for foreign workers."},"content":{"rendered":"<p><span style=\"font-weight: 400;\">The issue of calculating social insurance contributions for foreign workers is a source of confusion for many HR and payroll departments, especially in FDI enterprises employing a large number of foreign experts and managers. Incorrectly determining a salary component, overlooking exchange rate conversion times, or confusing deductible allowances can all lead to underpayment, incorrect payments, and potential retroactive or late payment penalties. This article systematically reviews the legal basis, salary components, foreign currency conversion methods, and common mistakes, helping businesses with foreign workers proactively review their contributions before each payment period.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Vi_sao_xac_dinh_dung_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai_la_bai_toan_khong_the_cham_tre\" >Why is accurately determining the social insurance contribution salary for foreign workers a pressing issue that cannot be delayed?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Can_cu_phap_ly_xac_dinh_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai\" >Legal basis for determining the salary used for social insurance contributions for foreign workers.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Doi_tuong_lao_dong_nuoc_ngoai_phai_tham_gia_BHXH_bat_buoc\" >Foreign workers are required to participate in mandatory social insurance.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Cau_phan_tien_luong_lam_can_cu_dong_BHXH_theo_Dieu_7_Nghi_dinh_1582025ND-CP\" >The salary component used as the basis for social insurance contributions is determined according to Article 7 of Decree 158\/2025\/ND-CP.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Cach_xac_dinh_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai_khi_huong_luong_bang_ngoai_te\" >How to determine the salary for social insurance contributions for foreign workers when receiving salaries in foreign currency.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Gioi_han_muc_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai\" >Salary limits for social insurance contributions for foreign workers.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Quy_trinh_4_buoc_xac_dinh_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai\" >The 4-step process for determining the social insurance contribution salary for foreign workers.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Sai_lam_thuong_gap_khi_xac_dinh_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai\" >Common mistakes when determining the salary for social insurance contributions for foreign workers.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Checklist_truoc_khi_chot_bang_luong_dong_BHXH_cho_lao_dong_nuoc_ngoai\" >Checklist before finalizing payroll for social insurance contributions for foreign workers.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Cau_hoi_thuong_gap_ve_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai\" >Frequently Asked Questions about Social Insurance Contribution Calculations for Foreign Workers<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Lao_dong_nuoc_ngoai_nao_thuoc_dien_phai_xac_dinh_tien_luong_dong_BHXH_bat_buoc\" >Which foreign workers are subject to having their wages determined for mandatory social insurance contributions?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Thuong_hieu_suat_thuong_doanh_so_co_tinh_vao_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai_khong\" >Are performance bonuses and sales bonuses included in the salary used for calculating social insurance contributions for foreign workers?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Lao_dong_nuoc_ngoai_huong_luong_bang_USD_thi_quy_doi_tien_luong_dong_BHXH_the_nao\" >How is the salary for social insurance contributions calculated for foreign workers who receive their wages in USD?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Muc_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai_co_gioi_han_toi_da_khong\" >Is there a maximum salary limit for social insurance contributions for foreign workers?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/tien-luong-dong-bhxh-doi-voi-lao-dong-nuoc-ngoai\/#Doanh_nghiep_co_trach_nhiem_gi_khi_xac_dinh_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai\" >What responsibilities do businesses have in determining the social insurance contribution base salary for foreign workers?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Vi_sao_xac_dinh_dung_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai_la_bai_toan_khong_the_cham_tre\"><\/span><b>Why is accurately determining the social insurance contribution salary for foreign workers a pressing issue that cannot be delayed?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Since <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bao-hiem\/Luat-Bao-hiem-xa-hoi-2024-557190.aspx\" target=\"_blank\" rel=\"noopener\">Social Insurance Law 2024<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> and <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Bao-hiem\/Nghi-dinh-158-2025-ND-CP-huong-dan-Luat-Bao-hiem-xa-hoi-ve-bao-hiem-xa-hoi-bat-buoc-634792.aspx\" target=\"_blank\" rel=\"noopener\">Decree 158\/2025\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Effective from July 1, 2025, regulations regarding the eligibility criteria and the salary used as the basis for mandatory social insurance contributions for foreign workers have been clarified. This is a legal basis that all businesses employing foreign workers must understand, as determining the salary for social insurance contributions for foreign workers not only affects the financial obligations of the business but also directly relates to the social security rights of the workers.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Three practical consequences if businesses incorrectly determine the salary used for social insurance contributions for foreign workers:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Underpayment or incorrect payment resulting in retroactive collection: The Social Insurance agency has the right to require businesses to pay the difference plus late payment interest.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Direct impact on workers&#039; rights: Lower-than-actual wages used as the basis for contributions mean that the benefits of sick leave, maternity leave, and retirement for foreign workers are reduced.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Risks during labor inspections: Inconsistencies between payroll records and employment contracts and payrolls are the first thing the inspection team will check.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Therefore, determining the salary for social insurance contributions for foreign workers should be done right from the stage of drafting labor contracts and salary scales, rather than waiting until problems arise.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_xac_dinh_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai\"><\/span><b>Legal basis for determining the salary used for social insurance contributions for foreign workers.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9739\" aria-describedby=\"caption-attachment-9739\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9739\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-1.jpg\" alt=\"C\u0103n c\u1ee9 ph\u00e1p l\u00fd x\u00e1c \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH \u0111\u1ed1i v\u1edbi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Can-cu-phap-ly-xac-dinh-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9739\" class=\"wp-caption-text\">Legal basis for determining the salary used for social insurance contributions for foreign workers.<\/figcaption><\/figure>\n<h3><span class=\"ez-toc-section\" id=\"Doi_tuong_lao_dong_nuoc_ngoai_phai_tham_gia_BHXH_bat_buoc\"><\/span><b>Foreign workers are required to participate in mandatory social insurance.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">According to Clause 2, Article 2 of the 2024 Social Insurance Law, foreign workers employed in Vietnam are subject to mandatory social insurance when working under a fixed-term employment contract of 12 months or more with an employer in Vietnam.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, not all foreign workers fall under this category. Three exclusions should be noted when determining the salary for social insurance contributions for foreign workers:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Internal transfers within a company (typically experts and managers transferred from the parent company overseas).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The person, at the time of signing the labor contract, had reached the retirement age as stipulated in Clause 2, Article 169 of the 2019 Labor Code.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In cases where an international treaty to which Vietnam is a party contains different provisions.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Businesses need to review each foreign employee&#039;s file according to the three criteria above before concluding whether or not to determine the salary for social insurance contributions for foreign workers.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Cau_phan_tien_luong_lam_can_cu_dong_BHXH_theo_Dieu_7_Nghi_dinh_1582025ND-CP\"><\/span><b>The salary component used as the basis for social insurance contributions is determined according to Article 7 of Decree 158\/2025\/ND-CP.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For foreign workers subject to mandatory participation, the salary used as the basis for contributions is determined according to the salary regime decided by the employer, comprising three components as stipulated in Article 7 of Decree 158\/2025\/ND-CP:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Salary based on job or position<\/b><span style=\"font-weight: 400;\">: Calculated based on the time spent on the job or position according to the salary scale or pay table established by the enterprise and agreed upon in the employment contract.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Salary allowance<\/b><span style=\"font-weight: 400;\">Compensation for factors related to working conditions, job complexity, living conditions, and the level of job attractiveness that are not taken into account or are not fully taken into account in the salary, provided that this is agreed upon in the employment contract.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Other additional charges<\/b><span style=\"font-weight: 400;\">: The amount of money is specifically determined and paid regularly and consistently in each pay period.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The key point when determining the salary for social insurance contributions for foreign workers is distinguishing between different components. <\/span><b>home<\/b><span style=\"font-weight: 400;\"> and which amount <\/span><b>not belonging<\/b><span style=\"font-weight: 400;\"> The basis for contribution. Allowances or additional payments are dependent on and fluctuate according to labor productivity, work process, or quality of work performance.<\/span><\/p>\n<p><b>For example: <\/b><span style=\"font-weight: 400;\">Performance bonuses, monthly sales bonuses, <\/span><b>Are not<\/b><span style=\"font-weight: 400;\"> It is included in the salary used as the basis for social insurance contributions.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cach_xac_dinh_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai_khi_huong_luong_bang_ngoai_te\"><\/span><b>How to determine the salary for social insurance contributions for foreign workers when receiving salaries in foreign currency.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9740\" aria-describedby=\"caption-attachment-9740\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9740\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cach-xac-dinh-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-khi-huong-luong-bang-ngoai-te-1.jpg\" alt=\"C\u00e1ch x\u00e1c \u0111\u1ecbnh ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH \u0111\u1ed1i v\u1edbi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i khi h\u01b0\u1edfng l\u01b0\u01a1ng b\u1eb1ng ngo\u1ea1i t\u1ec7\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cach-xac-dinh-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-khi-huong-luong-bang-ngoai-te-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cach-xac-dinh-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-khi-huong-luong-bang-ngoai-te-1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cach-xac-dinh-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-khi-huong-luong-bang-ngoai-te-1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cach-xac-dinh-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-khi-huong-luong-bang-ngoai-te-1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Cach-xac-dinh-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-khi-huong-luong-bang-ngoai-te-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9740\" class=\"wp-caption-text\">How to determine the salary for social insurance contributions for foreign workers when receiving salaries in foreign currency.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">This is the most specific aspect when determining the salary for social insurance contributions for foreign workers, because the majority of foreign experts and managers are paid in foreign currency according to their contracts.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">According to Clause 5, Article 7 of Decree 158\/2025\/ND-CP, in cases where the salary stated in the labor contract and the salary paid to the employee are in foreign currency, the salary used as the basis for social insurance contributions shall be converted into Vietnamese Dong based on the average buying exchange rate of four state-owned commercial banks via bank transfer.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The timeframe for determining exchange rates is the point most easily overlooked by businesses:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exchange rate at <\/span><b>end of day January 2nd<\/b><span style=\"font-weight: 400;\"> applicable to <\/span><b>first 6 months of the year<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exchange rate at <\/span><b>end of day July 1st<\/b><span style=\"font-weight: 400;\"> applicable to <\/span><b>last 6 months of the year<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">If these two dates coincide with a holiday or day off, the business will use the exchange rate of the next working day.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Therefore, determining the social insurance contribution base salary for foreign workers receiving foreign currency salaries is not based on the exchange rate at the time of monthly salary payment, but is fixed at two points during the year. Businesses need to update these two points correctly to avoid applying the wrong exchange rate throughout half the year.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Gioi_han_muc_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai\"><\/span><b>Salary limits for social insurance contributions for foreign workers.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9741\" aria-describedby=\"caption-attachment-9741\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9741\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gioi-han-muc-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-1.jpg\" alt=\"Gi\u1edbi h\u1ea1n m\u1ee9c ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH \u0111\u1ed1i v\u1edbi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gioi-han-muc-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-1.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gioi-han-muc-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-1-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gioi-han-muc-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-1-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gioi-han-muc-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-1-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/09\/Gioi-han-muc-tien-luong-dong-BHXH-doi-voi-lao-dong-nuoc-ngoai-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9741\" class=\"wp-caption-text\">Salary limits for social insurance contributions for foreign workers.<\/figcaption><\/figure>\n<p><span style=\"font-weight: 400;\">The salary used as the basis for social insurance contributions for foreign workers, after determining all components and converting to foreign currency (if any), must still comply with the floor and ceiling limits according to the Social Insurance Law 2024:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lowest level<\/b><span style=\"font-weight: 400;\"> equal to the reference price at the time of closing.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>highest level<\/b><span style=\"font-weight: 400;\"> equal to 20 times the reference level.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Until the base salary is abolished, the reference level is determined by the base salary as stipulated by current law. This is the final and mandatory step before businesses finalize the amount of salary for social insurance contributions for foreign workers on the declaration form submitted to the social insurance agency.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Quy_trinh_4_buoc_xac_dinh_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai\"><\/span><b>The 4-step process for determining the social insurance contribution salary for foreign workers.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Here are four steps to help corporate accountants determine the salary for social insurance contributions for foreign workers:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 1 \u2013 Identifying the subject: Review the labor contract, contract term, age at the time of signing, and relevant international agreements (if any) to determine whether the foreign worker is subject to mandatory social insurance participation.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 2 \u2013 Break down the salary components: Compare the labor contract and salary scale to classify each income item: which is the salary based on job title, which is a fixed allowance, which is a stable supplementary payment, and which is variable based on productivity (not included in the contribution basis).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 3 \u2013 Currency conversion (if applicable): Apply the correct exchange rate as of January 2nd or July 1st, based on the average buying rate for transfers from four state-owned commercial banks.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Step 4 \u2013 Compare floor and ceiling and finalize the contribution amount: Compare the results with the minimum and maximum reference levels (20 times the reference level) to finalize the social insurance contribution amount for foreign workers during the period.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Sai_lam_thuong_gap_khi_xac_dinh_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai\"><\/span><b>Common mistakes when determining the salary for social insurance contributions for foreign workers.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Firstly, performance bonuses and sales bonuses are included in the salary used as the basis for contributions. This is the most common mistake, resulting in the salary used for calculating social insurance contributions for foreign workers being higher than the legally required level.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Second, foreign currency was converted using the exchange rate on payday instead of the fixed exchange rate set at January 2nd and July 1st. This error often persisted for an entire six-month period before being discovered.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Third, omitting excluded groups. Confusing internally transferred employees or employees who have reached retirement age with those required to participate in mandatory social insurance.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Fourth, failure to update the reference level when changes occur. This leads to applying the wrong floor or ceiling when finalizing the salary for social insurance contributions for foreign workers.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Checklist_truoc_khi_chot_bang_luong_dong_BHXH_cho_lao_dong_nuoc_ngoai\"><\/span><b>Checklist before finalizing payroll for social insurance contributions for foreign workers.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Quick checklist before finalizing payroll for social insurance contributions for foreign workers:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Confirmation that foreign workers are subject to mandatory social insurance participation according to Clause 2, Article 2 of the Social Insurance Law 2024.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exclude cases that are not eligible for participation (internal transfers, reaching retirement age, international treaties).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Clearly classify salaries, allowances, and supplementary payments according to Article 7 of Decree 158\/2025\/ND-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Eliminate productivity and performance-related variables from the closing basis.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Convert foreign currency at the correct exchange rate and within the applicable timeframe (if salary is paid in foreign currency).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Compare the floor and ceiling levels to the current reference levels.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Given the volume of detailed review work involved, many FDI companies with foreign personnel have opted for this solution.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/\"> outsource accounting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> We rely on specialized and experienced units like MAN \u2013 Master Accountant Network to ensure that the determination of social insurance contributions for foreign workers is always up-to-date and in accordance with the latest regulations, instead of leaving it to internal departments which carries the risk of errors.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Determining the salary for social insurance contributions for foreign workers, according to the Social Insurance Law 2024 and Decree 158\/2025\/ND-CP, revolves around three core points:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identify the right target audience.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accurately break down the components of the salary.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And convert using the correct exchange rate when salaries are paid in foreign currency.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ignoring any of these pillars exposes businesses to the risk of underpayment or incorrect payment, directly impacting the rights of employees.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This task requires regular review of labor contracts, salary scales, and foreign exchange rates at two fixed points each year, rather than a single fixed figure. If your business employs foreign workers and is unsure how to determine the salary for social insurance contributions, the team of experts at MAN \u2013 Master Accountant Network is ready to assist.<\/span><span style=\"color: #000000;\"> t\u01b0 v\u1ea5n<\/span><span style=\"font-weight: 400;\">\u00a0to review all payroll records, or implement a complete package through<\/span> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-cho-cong-ty-nuoc-ngoai\/\">Accounting services for foreign companies<\/a><\/span><\/strong> <span style=\"font-weight: 400;\">To ensure that social insurance obligations for foreign workers are always accurate and up-to-date in accordance with legal regulations.<\/span><\/p>\n<p><a href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Contact MAN \u2013 Master Accountant Network<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\"> For free support and advice!<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.\u00a0<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai\"><\/span><b>Frequently Asked Questions about Social Insurance Contribution Calculations for Foreign Workers<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Lao_dong_nuoc_ngoai_nao_thuoc_dien_phai_xac_dinh_tien_luong_dong_BHXH_bat_buoc\"><\/span><b>Which foreign workers are subject to having their wages determined for mandatory social insurance contributions?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Foreign workers employed under fixed-term employment contracts of 12 months or more with enterprises in Vietnam, except in cases of internal enterprise transfers, having reached retirement age at the time of contract signing, or under international treaties that stipulate otherwise.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Thuong_hieu_suat_thuong_doanh_so_co_tinh_vao_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai_khong\"><\/span><b>Are performance bonuses and sales bonuses included in the salary used for calculating social insurance contributions for foreign workers?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">No. Allowances and supplementary payments that fluctuate based on labor productivity, work process, or work quality are not included in the salary used as the basis for contributions.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Lao_dong_nuoc_ngoai_huong_luong_bang_USD_thi_quy_doi_tien_luong_dong_BHXH_the_nao\"><\/span><b>How is the salary for social insurance contributions calculated for foreign workers who receive their wages in USD?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The conversion is based on the average buying rate via bank transfer of 4 state-owned commercial banks, determined at the end of January 2nd (applicable for the first 6 months of the year) and the end of July 1st (applicable for the last 6 months of the year).<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Muc_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai_co_gioi_han_toi_da_khong\"><\/span><b>Is there a maximum salary limit for social insurance contributions for foreign workers?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Yes. The highest rate is 20 times the reference rate at the time of closing; the lowest rate is equal to the reference rate.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Doanh_nghiep_co_trach_nhiem_gi_khi_xac_dinh_tien_luong_dong_BHXH_doi_voi_lao_dong_nuoc_ngoai\"><\/span><b>What responsibilities do businesses have in determining the social insurance contribution base salary for foreign workers?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Employers are responsible for correctly determining the wages used as the basis for contributions, deducting the employee&#039;s share of the contribution, and paying it simultaneously into the social insurance fund. They should also regularly review contracts, wage structures, and relevant foreign exchange rates.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Ti\u1ec1n l\u01b0\u01a1ng \u0111\u00f3ng BHXH \u0111\u1ed1i v\u1edbi lao \u0111\u1ed9ng n\u01b0\u1edbc ngo\u00e0i l\u00e0 n\u1ed9i dung khi\u1ebfn kh\u00f4ng \u00edt b\u1ed9 ph\u1eadn nh\u00e2n s\u1ef1 v\u00e0 k\u1ebf to\u00e1n ti\u1ec1n l\u01b0\u01a1ng l\u00fang t\u00fang, \u0111\u1eb7c bi\u1ec7t v\u1edbi c\u00e1c doanh nghi\u1ec7p FDI \u0111ang s\u1eed d\u1ee5ng nhi\u1ec1u chuy\u00ean gia, qu\u1ea3n l\u00fd l\u00e0 ng\u01b0\u1eddi n\u01b0\u1edbc ngo\u00e0i. X\u00e1c \u0111\u1ecbnh sai m\u1ed9t c\u1ea5u ph\u1ea7n l\u01b0\u01a1ng, b\u1ecf s\u00f3t [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9748,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9731","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9731","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=9731"}],"version-history":[{"count":4,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9731\/revisions"}],"predecessor-version":[{"id":10123,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9731\/revisions\/10123"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9748"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9731"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9731"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9731"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}