Foreign workers employed in Vietnam for one year or more and for at least 15 days per month are subject to compulsory participation in social security effective 1 December 2018. Previously, employers were not required to enroll foreign employees. Employers are now required to enroll them and to contribute 3.5 percent of covered pay, which provides foreign workers with health, maternity, medical and worker’s compensation benefits. Retirement and death benefits coverage will be required for foreign workers as of 1 January 2022, with an employer contribution of 14 percent and an employee contribution of 8 percent.