KPMG - Tax Alert on Official Letter No 3104
On 23 October 2009, the Ho Chi Minh City Social Insurance Department issued Official Letter No. 3104 (OL 3104) to provide guidelines on the implementation of newly issued regulations on compulsory Health Insurance (HI) for expatriates working in Ho Chi Minh City.
With the issuance of OL 3104, from 1 October 2009 expatriates employed to work in Ho Chi Minh City for three months or more are subject to compulsory HI contribution. However, it is not clear if Vietnam HI is imposed on expatriates who have come to work in Vietnam under an international assignment by their parent company, not contractually employed by the local entity, and remain under compulsory social security and healthcare system in their home country.
Click here for English version, and here for Vietnamese version.
On 23 October 2009, the Ho Chi Minh City Social Insurance Department issued Official Letter No. 3104 (OL 3104) to provide guidelines on the implementation of newly issued regulations on compulsory Health Insurance (HI) for expatriates working in Ho Chi Minh City.
With the issuance of OL 3104, from 1 October 2009 expatriates employed to work in Ho Chi Minh City for three months or more are subject to compulsory HI contribution. However, it is not clear if Vietnam HI is imposed on expatriates who have come to work in Vietnam under an international assignment by their parent company, not contractually employed by the local entity, and remain under compulsory social security and healthcare system in their home country.
Click here for English version, and here for Vietnamese version.