1. Is an employee allowed to work for two companies at the same time?
Article 19 of the 2019 Labor Code provides as follows:
Multiple employment contracts
- An employee may enter into multiple employment contracts with multiple employers, provided that the employee fully performs all obligations agreed upon under each contract.
- Where an employee simultaneously enters into multiple employment contracts with different employers, participation in social insurance, health insurance, unemployment insurance, and occupational safety and hygiene schemes shall be implemented in accordance with the laws on social insurance, health insurance, unemployment insurance, and occupational safety and hygiene.
Accordingly, employees are legally permitted to work for two companies at the same time, provided that they fully comply with the obligations and commitments under each employment contract.
2. Can an employee pay social insurance contributions at two companies simultaneously?
Clause 5, Article 2 of the Law on Social Insurance 2024 stipulates as follows:
Subjects participating in compulsory and voluntary social insurance
- A person simultaneously falling under multiple categories subject to compulsory social insurance as prescribed in Clause 1 of this Article shall participate in compulsory social insurance as follows:
a) Persons specified in Points a and l, Clause 1 of this Article who enter into labor contracts with multiple employers shall participate in compulsory social insurance under the first labor contract concluded.
In cases where the labor contract currently used as the basis for compulsory social insurance participation is temporarily suspended, and the parties have not agreed on social insurance contributions during the suspension period, participation shall be determined based on the labor contract that takes effect earliest in chronological order.
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Under the above provisions, although an employee may work for two companies simultaneously, the employee is not permitted to contribute compulsory social insurance at two places at the same time. Instead, compulsory social insurance contributions shall only be made under the first labor contract entered into.
Where the labor contract serving as the basis for compulsory social insurance participation is temporarily suspended and the parties do not agree on contribution obligations during the suspension period, compulsory social insurance participation shall be determined according to the labor contract with the earliest effective date.
3. If social insurance contributions have been paid at two companies simultaneously, can the excess amount be refunded?
Point 2.5, Clause 2, Article 2 of the Procedure issued together with Decision No. 595/QĐ-BHXH of 2017 provides:
Interpretation of terms
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2.5. “Refund” means the Social Insurance Authority reimbursing amounts determined not to constitute payable social insurance, health insurance, unemployment insurance, occupational accident and occupational disease insurance contributions, or amounts overpaid due to termination of transactions with the Social Insurance Authority or duplicate contributions made by agencies, organizations, or individuals.
Furthermore, Point e, Section 3.1, Clause 3, Article 43 of the Procedure issued together with Decision No. 595/QĐ-BHXH of 2017 stipulates:
Management of collected amounts
- Refunds
3.1. Cases eligible for refunds
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e) Where a person possesses two or more social insurance books with overlapping periods of social insurance and unemployment insurance contributions, the Social Insurance Authority shall refund to the employee the amounts contributed by both the employer and employee to the retirement and survivorship fund and the unemployment insurance fund (including the employer’s contribution obligations), excluding interest.
Therefore, where an employee has simultaneously paid social insurance contributions through two companies, the contributions made through the second company shall be refunded in accordance with the above regulations.
The refundable amount includes the excess contributions paid by both the employer and employee into the retirement and survivorship fund and the unemployment insurance fund. This amount also includes the portion payable by the employer, but excludes any accrued interest.
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