A foreign employee working in Vietnam is subject to participate in compulsory social insurance when having a work permit or a practicing license issued by Vietnamese competent authorities and having indefinite-term labour contract or a definite-term labour contract of 01 year or more with an employer in Vietnam. A foreign employee working in Vietnam is not subject to participate in compulsory social insurance when under one of following cases: Internal reassignment under labour law on foreign employees working in Vietnam The employee has reached the state pension age.