According to the Law on Social Insurance 2006, foreign workers in Vietnam are not subject to compulsory and voluntary social insurance. However, according to the new provisions of the Law on Social Insurance 2014, effective from January 1, 2016, foreign workers are granted a work permit, a practice certificate or a license for employment by an employer. Vietnamese authorities are eligible to participate in compulsory social insurance in accordance with the law starting on January 1, 2018.
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