Project-based work permit

FREQUENTLY ASKED QUESTIONS ABOUT WORK PERMITS

The article relates to frequently asked questions about work permits for foreigners. For example: re-issuance of a work permit when lost, social insurance contributions  for employees…

1.The information on the  work permit is the old passport number, can I make a temporary residence card for the employee with a new passport?

Answer: no, you should make an application to the Department of Labor, War Invalids and Social Affairs where this work permit is issued in exchange for a new reference book. Then the procedure for applying for  temporary residence card ( TRC) for the employee.

2.Is an enterprise that pays salary without a work permit considered a reasonable cost?

According to baochinhphu.vn dated March 23, 2021, in this regard, the General Department of Taxation has the following opinion:

The General Department of Taxation has sent Hanoi City Tax Department with Official Letter No. 357/TCT-CS dated 30/1/2019, the instructions are as follows: In case the enterprise hires foreign workers to work in Vietnam. But have not been granted a work permit by the competent authority in Vietnam in accordance with the provisions of the Labor Code. This does not have sufficient grounds to be included in deductible expenses when determining income subject to corporate income tax. At the same time, there is not enough basis to deduct input tax for the expenses paid by enterprises to the above-mentioned employees.

3.Do foreign workers who move within enterprises have to pay social insurance?

In this regard, Hanoi City  Social Insurance   (  Social  Insurance) responded as follows:

According to the law in Clause 1 Article 3 of the Decree No. 11/2016/ND-CP dated February 3, 2016 of the Government of the country, foreign workers who work within the Enterprise are positioned as managers, Managing Director and managers, experts & technical workers of 1 foreign enterprise that has established and operated its presence Trade in services in the territory of Vietnam,  temporarily moving from the Enterprise to a commercial presence on our country’s sovereignty and having been recruited by a foreign company at least 12 months before.

Pursuant to Clauses 1 and 2 Article 2 of the Government’s Decree No. 143/2018/ND-CP dated October 15, 2018:

“Article 2. Applicable user audience

1) An employee who is an international citizen working in Vietnam is subject to compulsory  social  insurance  (social insurance) when he has a work permit or practice certificate or practice permit issued by a competent agency of Vietnam and has   an indefinite-term labor contract,  labor contracts with a definite period of one year or more with employers in Vietnam.

2) The legal employee specified in Clause 1 of this Article is not subject to users participating in compulsory social insurance as prescribed in this Decree when falling into 1 of the following situations:

3) internal movement of the Company as prescribed in Clause 1, Article 3 of Decree No. 11/2016/ND-CP dated February 3, 2016 of the directing agency of the Government, specific laws implementing a number of articles of the Labor Code on international labor working in Vietnam;”.

Thus, foreigners operating in Vietnam under the category of internal mobility of enterprises are not subject to users participating in  compulsory social insurance.

Also according to the provisions of Clause 1, Article 12 of the Law on Health Insurance amended and supplemented in 2014:

“Article 12. beneficiaries of health insurance.

Groups played by employees & employers, including:

1. a) The employee works underan indefinite-term labor contract, a labor contract with a full term of 3 months or more; the employee who is the manager of the Company receives a salary; officers, civil servants, public servants (hereinafter collectively referred to as employees);”.

Therefore, according to the above guidelines, foreigners working in Vietnam under internal epidemics are not subject to  compulsory health  insurance  (  health insurance).

4. Incase foreigners do not necessarily participate in social insurance.

Not only domestic workers, social   insurance (social insurance) also has sincerity and special meaning for foreigners when working in Vietnam. Even so, there are situations where labor is not forced to get involved.

5.Buy social insurance for foreign workers? Write

In recent times, international workers working in Vietnam have not few, especially among manufacturing enterprises, export processing zones, export processing zones …

Foreign workers are subject to compulsory social insurance (social insurance) when they fully meet the following conditions:

–Social insurance, practice  certificate or practice license issued by the competent authority of Vietnam;

– Having  a  non-time-definite labor contract or a definite-term labor contract of full 01 year or more with customers in Vietnam;

– Under 60 years old for men and under 55 years old for women;

– Not subject to users moving within the Enterprise, including employees who are managers, executive management directors, experts andtechnical workers working.

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