Multiple Labor Contracts: Social Insurance in Vietnam

Sep 29, 2026

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Employees with Multiple Labor Contracts in Vietnam: How Are Social Insurance Paid?

In practice, many employees in Vietnam may simultaneously enter into multiple labor contracts with different employers. In these cases, a common question is: where should the employee participate in social insurance, health insurance and unemployment insurance? Which employer is responsible for paying compulsory insurance contributions?

Under the 2019 Labor Code of Vietnam, an employee may enter into multiple labor contracts with different employers, provided that the employee fully performs the obligations agreed under each contract.

However, participation in social insurance, health insurance, unemployment insurance, and occupational accident and disease insurance must follow the relevant specialized laws.

Table of Contents

General rule for employees with multiple labor contracts

When an employee has multiple labor contracts, not all types of compulsory insurance are paid in the same way under every contract.

In general:

Compulsory social insurance: paid under the first labor contract signed;
Health insurance: paid under the labor contract used as the basis for compulsory social insurance participation;
Unemployment insurance: paid under the first labor contract signed;
Occupational accident and disease insurance: paid by each employer under each signed labor contract, if the employee is subject to compulsory social insurance.

Therefore, when an employee has several labor contracts, employers should identify:

Which labor contract was signed first;
Which contract is subject to compulsory insurance;
Where the employee is currently participating in insurance.

Where should compulsory social insurance be paid?

Under Point a, Clause 5, Article 2 of the 2024 Law on Social Insurance, if an employee enters into labor contracts with multiple employers, the employee participates in compulsory social insurance under the first labor contract signed.

This means that if an employee has multiple labor contracts, compulsory social insurance should be paid under the first labor contract, provided that the contract is subject to compulsory social insurance.

For example, an employee signs a labor contract with Company A from January 2026 and later signs another labor contract with Company B from March 2026. If the contract with Company A is subject to compulsory social insurance, the employee participates in compulsory social insurance through Company A.

What if the first labor contract is suspended?

The 2024 Law on Social Insurance also provides guidance where the labor contract used as the basis for compulsory social insurance participation is temporarily suspended.

If, during the suspension period, the parties do not agree to continue paying compulsory social insurance, the employee will participate in compulsory social insurance based on the chronological order of the effective dates of the signed labor contracts.

In other words, if the first labor contract is suspended and social insurance is not paid during the suspension, the employer and the employee should review the next effective labor contract to determine where compulsory social insurance must be paid.

Where should health insurance be paid?

Under Article 13 of the 2008 Law on Health Insurance, as amended and supplemented by the 2024 amended Law on Health Insurance, if an employee has one or more labor contracts, health insurance is paid under the labor contract used as the basis for compulsory social insurance participation.

Therefore, if an employee has multiple labor contracts, health insurance is paid at the same place where compulsory social insurance is paid.

For example, if the employee participates in compulsory social insurance through Company A because the labor contract with Company A is the first signed contract, health insurance is also paid under the labor contract with Company A.

This rule helps prevent duplicate health insurance contributions for the same employee.

Where should unemployment insurance be paid?

For unemployment insurance, under the 2013 Employment Law, if an employee enters into and performs multiple labor contracts, the employee and the employer under the first labor contract signed are responsible for participating in unemployment insurance.

Accordingly, similar to compulsory social insurance, when an employee has multiple labor contracts, unemployment insurance is paid under the first labor contract, provided that the contract is subject to unemployment insurance under the law.

Employers that sign a later labor contract should verify the employee’s insurance participation status to avoid duplicate contributions or incorrect determination of insurance obligations.

How is occupational accident and disease insurance paid?

The rule for occupational accident and disease insurance is different from the rules for social insurance, health insurance and unemployment insurance.

Under Clause 2, Article 43 of the 2015 Law on Occupational Safety and Hygiene, if an employee enters into labor contracts with multiple employers, each employer must pay occupational accident and disease insurance under each signed labor contract, provided that the employee is subject to compulsory social insurance.

This means that if an employee has multiple labor contracts and those contracts are subject to compulsory social insurance, each employer is responsible for paying occupational accident and disease insurance for that employee under its own contract.

If an occupational accident or occupational disease occurs, the employee’s benefits will be handled according to the contribution-benefit principle and relevant regulations.

Which labor contracts are subject to compulsory social insurance?

Under the 2024 Law on Social Insurance, employees are generally subject to compulsory social insurance in the following common cases:

Working under an indefinite-term labor contract;
Working under a fixed-term labor contract with a term of at least 01 month;
Working part-time, where the monthly salary is equal to or higher than the lowest salary used as the basis for compulsory social insurance contributions.

Currently, the statutory base salary is VND 2,530,000 per month. Employers should pay attention to this threshold when determining compulsory social insurance obligations for part-time employees.

Compliance notes for employers

When hiring or signing a labor contract with an employee who already has another labor contract, HR and payroll teams should review the following:

Whether the employee has multiple labor contracts;
Which labor contract was signed first;
Whether the first labor contract is subject to compulsory social insurance;
Where the employee is currently participating in social insurance, health insurance and unemployment insurance;
Whether any labor contract is temporarily suspended;
The obligation to pay occupational accident and disease insurance under each contract;
Supporting documents proving the employee’s insurance participation history.

Correctly identifying the place of insurance participation helps employers avoid duplicate contributions, underpayment, arrears, and compliance risks.

Legal basis

2019 Labor Code of Vietnam;
Article 2 of the 2024 Law on Social Insurance;
Article 13 of the 2008 Law on Health Insurance, as amended and supplemented by the 2024 amended Law on Health Insurance;
Article 43 of the 2015 Law on Occupational Safety and Hygiene;
2013 Employment Law on unemployment insurance.

Conclusion

When an employee has multiple labor contracts, insurance participation must be determined separately for each type of insurance.

In general, compulsory social insurance, health insurance and unemployment insurance are paid under the first labor contract signed or the labor contract used as the basis for compulsory social insurance participation. By contrast, occupational accident and disease insurance must be paid by each employer under each labor contract if the employee is subject to compulsory social insurance.

Employers should carefully review labor contracts, signing dates, insurance participation records and any contract suspension periods to ensure full compliance with Vietnamese law.

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