Compulsory social insurance contribution from July 1
Vietnam Social Security said that, based on Articles 32, 33 and 34 of the Law on Social Insurance 2024, the compulsory social insurance contribution rate of employees and employers from July 1, 2025 is as follows:
For employees: The compulsory insurance contribution rate is 10.5%, including social insurance 8% (pension and death fund); health insurance 1.5%; unemployment insurance 1%.
For employers: The compulsory insurance contribution rate is 21.5%, including social insurance 17.5% (14% for retirement; 3% for sickness - maternity; 0.5% for occupational accidents - occupational diseases); health insurance 3%; unemployment insurance 1%.
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| From July 1, 2025, the Social Insurance Law 2024 officially takes effect. Illustrative photo |
Accordingly, based on the above regulations, the social insurance contribution rate from July 1, 2025, according to Vietnam Social Security, will not change compared to the regulations in the Law on Social Insurance 2014.
In addition, according to Article 5 of the Law on Social Insurance 2024, the compulsory social insurance contribution level is calculated based on the salary used as the basis for compulsory social insurance contribution.
Expanding the scope of compulsory social insurance participants
According to the provisions of Article 2 of the Law on Social Insurance 2014 (currently in effect) and Article 2 of the Law on Social Insurance 2024 (effective from July 1, 2025), there are 6 cases that must participate in compulsory insurance, including:
Part-time employees whose monthly salary is equal to or higher than the lowest salary used as the basis for compulsory social insurance contributions.
A person working under a contract does not have a labor contract name but has content showing paid work, salary and management, operation and supervision of one party.
Part-time activist in village, residential group.
Business owners of business households with business registration participate according to Government regulations.
Enterprise managers, controllers, representatives of state capital, representatives of enterprise capital as prescribed by law; members of the board of directors, general directors, directors, members of the board of supervisors or controllers and other elected management positions of cooperatives and cooperative unions do not receive salaries.
Standing militia.
As for non-professional workers at the commune level, although they are subject to compulsory social insurance under the Social Insurance Law 2014, they are only limited to retirement and death benefits. From July 1, 2025, this group will be expanded to enjoy full social insurance benefits (including sickness, maternity, and work-related accidents).
However, according to Official Dispatch 03/CV-BCĐ dated April 15, 2025 of the Steering Committee for the arrangement of administrative units at all levels and the construction of a 2-level local government organization model, it is expected that the use of non-professional workers at the commune level will end from August 1, 2025.
At that time, the local government will consider, arrange and assign non-professional workers at the commune level to meet the requirements of the task to participate in work in villages and residential groups and implement policies and regimes for cases where work is not arranged according to regulations.
| The Law on Social Insurance 2024 was passed by the 15th National Assembly at the 7th Session on June 29, 2024, and will officially take effect from July 1, 2025. |
Source: https://congthuong.vn/6-truong-hop-phai-tham-gia-bao-hiem-xa-hoi-tu-17-390182.html
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