Do foreign workers have to submit Disaster Management Fund in Vietnam?

In Article 2 of the Decree 78/2021/ND-CP on establishment, management and use of the Disaster Management Fund, it is stipulated:

Article 2. Subjects of application

This Decree shall apply to Vietnamese authorities, organizations and individuals; foreign entities and persons currently living, operating or participating in natural disaster prevention and control activities in Vietnam.

And Clause 1, Article 13 of the Decree also provides for the following exemptions:

1. Persons and entities eligible for exemption, reduction or deferment of payment of contributions:

a) Persons entitled to the preferential treatment intended for people with meritorious services to the revolution according to the provisions of Article 3 of the Ordinance on Incentives for people with meritorious services to the revolution No. 02/2020/UBTVQH14 dated December 9, 2020.

b) Social protection beneficiaries that are enjoying monthly welfare;

c) Non-commissioned officers and soldiers joining the armed services within a definite term who are receiving living allowance.

d) Students and learners who are taking intensive and long-term courses at universities, colleges, secondary schools and vocational schools.

dd) Persons who are handicapped or are incapacitated at the rate of 21% or more, persons suffering from fatal diseases or mental illnesses that hold medical certificates issued by hospitals at the district or higher level.

e) Persons who are unemployed or jobless for 6 months in a year or a longer period.

g) Women that are rearing their children aged under 12 months.

h) Members of poor or near-poor households; members of households at extremely disadvantaged communes located at coastal areas, islands, region-III communes and extremely disadvantaged villages within ethnic minority or mountainous areas as referred to in Government’s Decrees, Prime Minister’s Decisions and other relevant legislative documents; members of families seriously afflicted by natural disasters, diseases, fires and accidents.

i) Cooperatives earning no revenue.

k) Domestic and foreign economic organizations that operate in the localities suffering damage to property, factories and equipment caused by natural disasters in a year to the extent that the cost incurred from repair or purchase accounts for 0.02 % of total value of their asset, or their production and business must be temporarily closed for 5 consecutive days or more as certified by the district-level People's Committees, or they are exempted from the requirement for payment of corporate income tax.

Thus, according to the above-mentioned regulations, foreign individuals who are living, operating or participating in disaster prevention and control in Vietnam are not exempted from contributing to Disaster Management Fund in Vietnam.

Best Regards!