수고 많으십니다.

다름이 아니라 2022년 1월 1일부터 적용되는 외국인 사회보험 의무가입과 관련하여

 

Article 6

Dispatched Workers

1. Where an employed person in the service of an employer having a registered office

in the territory of one Contracting Party is sent by that employer to work on that

employer’s behalf in the territory of the other Contracting Party, only the legislation

of the first Contracting Party shall continue to apply with regard to that employment

during the first sixty (60) months as if the person were employed in the territory of

the first Contracting Party. This paragraph shall also apply to an employee who has

been sent by his or her employer in the territory of one Contracting Party to the

employer’s affiliated or subsidiary company in the territory of the other Contracting

Party.

2. In case the dispatch continues beyond the period specified in paragraph 1 of this

Article, the legislation of the first Contracting Party referred to in that paragraph shall

continue to apply for an additional period of up to thirty-six (36) months if such

employment continues for the same employer.

Article 7

Local Recruits

1. When a national of one Contracting Party who temporarily resides in the territory

of the other Contracting Party is employed by an employer with a place of business

in that other Contracting Party and works for that employer in the territory of that

other Contracting Party, only the legislation of that other Contracting Party shall apply

during that employment.

2. Notwithstanding paragraph 1 of this Article, when a national of Korea is employed

by an employer with a place of business in Viet Nam and works for that employer

in Viet Nam, only the legislation of Korea shall continue to apply during that

employment, provided that he or she is subject to the legislation of Korea and that

the duration of the employment does not exceed sixty (60) months.

 

위의 정보를 바탕으로 봤을때 한국기업에서 일하는 한국인의 경우에는 5년간 면제가 되는 것으로 이해하였습니다. 다만 베트남 HR 담당직원은 계속해서 노동 허가서 발급을 하여 베트남에서 일하고 있기 때문에 사회보험 가입을 해야한다고 이야기 하고 있습니다. 하여 정확한 적용 지침이 어떻게 되는지 확인하고자 문의 드립니다.

현재 한국인 근로자들의 경우, 베트남에서 받는 급여에 대해 베트남 정부에 의료보험과 개인소득세를 납부하고 있습니다. 담당 직원의 의견은 파견으로 베트남 근무를 하고 있는 한국인이라면 워크퍼밋 발급의 필요가 없고 베트남 세금 납부 의무가 없으나, 워크퍼밋 발급받은 외국인 직원이라면 의료보험 및 사회보험 납부가 필수이기때문에 적용해야한다고 합니다. 해당 내용 관련하여 확인 부탁 드리겠습니다. 답변 미리 감사드립니다.