The new highlight of the Social Insurance Law 2024 is the expansion of the subjects participating in compulsory social insurance. This contributes significantly to the institutionalization of viewpoints and policies on social security reform and the amendment of practical problems.
Mobilizing people to participate in voluntary social insurance
Specifically, according to the provisions of Article 2 of the Social Insurance Law 2014 (currently in effect) and Article 2 of the Social Insurance Law 2024 (effective from July 1, 2025), the Social Insurance Law 2024 has expanded the subjects participating in compulsory social insurance to include:
- Part-time employees whose monthly salary is equal to or higher than the lowest salary used as the basis for compulsory social insurance contributions (currently, only employees working under indefinite-term labor contracts or fixed-term labor contracts with a term of 1 month or more are subject to compulsory social insurance).
- A person working under a contract that does not have the name of a labor contract but has content showing paid work, salary and management, operation and supervision by one party;
- Non-professional workers in villages and residential groups;
- 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, local authorities will consider, arrange and assign non-professional workers at the commune level to meet the requirements of the tasks to participate in work in villages and residential groups and implement regimes and policies for cases where work is not arranged according to regulations.
Compulsory social insurance contribution level for employees from July 1, 2025
Pursuant to 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 stipulated as follows:
- For employees: the compulsory insurance contribution rate is 10.5%, including 8% social insurance (pension and death fund); 1.5% health insurance; 1% unemployment insurance.
- For employers: the compulsory insurance contribution rate is 21.5%, including 17.5% social insurance (14% for retirement; 3% for sickness - maternity; 0.5% for occupational accidents - occupational diseases); 3% health insurance; 1% unemployment insurance.
Accordingly, based on the above regulations, the social insurance contribution rate from July 1, 2025 will not change compared to the provisions of the Social Insurance Law 2014; in addition, according to Article 5 of the Social Insurance Law 2024, the compulsory social insurance contribution rate is calculated based on the salary used as the basis for compulsory social insurance contribution.
The above compulsory social insurance contribution rates apply to Vietnamese workers.
Source: https://baobinhphuoc.com.vn/news/9/173604/cac-nhom-doi-tuong-moi-tham-gia-bhxh-bat-buoc-tu-ngay-1-7-2025
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