Applicable objects
This draft circular provides guidance on the management of social insurance collection and payment and compulsory social insurance regimes for military personnel and those working in key positions receiving salaries similar to those of military personnel. The expected subjects of application are:
1. Employees participating in compulsory social insurance in the Ministry of National Defense , including:
a) Officers, professional soldiers of the People's Army; people doing secretarial work receive salaries as soldiers;
b) Non-commissioned officers and soldiers of the People's Army; military and cryptographic students currently studying are entitled to living expenses;
c) Employees specified in Point a and Point b, Clause 1 of this Article, during the time of studying, practicing, working, researching, or receiving medical treatment abroad, but still receiving salary or military rank allowance or living expenses in the country, shall be entitled to pay and enjoy the social insurance regimes specified in this Circular.
2. Employers participating in compulsory social insurance include: Agencies, units, organizations and individuals related to the implementation of social insurance policies for subjects specified in this Circular.
Estimated compulsory social insurance contribution level
The contribution level, method and period of compulsory social insurance payment for employees and employers in the Ministry of National Defense are expected to be as follows:
1. Employees subject to the provisions of Point b, Clause 1, Article 2 of this Circular shall be paid compulsory social insurance by the Ministry of National Defense every month according to the provisions of Clause 2, Article 34 of the Law on Social Insurance. In the first two years from the month and year of enlistment (full 24 months), the payment shall be equal to 22% of twice the reference level; then each subsequent year shall increase by 0.5 times the reference level, up to a maximum of 4 times the reference level.
Example 1: Comrade Sergeant Hoang Van Ngan, a student at the Military Technical Academy, participates in social insurance from September 2024 to June 2029 (4 years and 10 months). Comrade Ngan's monthly social insurance contribution is as follows:
- From September 2024 to June 2025 (10 months): Monthly social insurance contribution is equal to 22% of the basic salary (before the Social Insurance Law 2024 takes effect);
- From July 2025 to August 2026 (14 months): Monthly social insurance contribution rate is equal to 22% of 2 times the reference rate;
- From September 2026 to August 2027 (12 months): Monthly social insurance contribution rate is equal to 22% of 2.5 times the reference rate;
- From September 2027 to August 2028 (12 months): Monthly social insurance contribution rate is equal to 22% of 3 times the reference rate;
- From September 2028 to June 2029 (10 months): Monthly social insurance contribution rate is equal to 22% of 3.5 times the reference rate.
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Officers and soldiers of Nhon Mai Border Post, Nghe An Provincial Border Guard support people in Na Hy village, Nhon Mai commune, Tuong Duong district, Nghe An province to overcome the consequences of flash floods. Illustrative photo: qdnd.vn |
Example 2: Comrade Senior Sergeant Vu Van Ha, a student at the Military Medical Academy, participates in social insurance from September 2020 to April 2027. Comrade Ha's monthly social insurance contribution is as follows:
- From September 2020 to June 2025 (4 years and 10 months): Monthly social insurance contribution is equal to 22% of the basic salary (before the Social Insurance Law 2024 takes effect);
- From July 2025 to August 2025 (2 months): Monthly social insurance contribution rate is equal to 22% of 3.5 times the reference rate;
- From September 2025 to August 2026 (12 months): Monthly social insurance contribution rate is equal to 22% of 4.0 times the reference rate;
- From September 2026 to April 2027 (8 months): Monthly social insurance contribution rate is equal to 22% of 4 times the reference rate.
2. Employees subject to the provisions of Point a, Clause 1, Article 2 of this Circular who are sick and have to take leave without pay for 14 working days or more in a month due to performing military, national defense, security, disaster prevention, fire, epidemic prevention, rescue and relief tasks, are responsible for paying social insurance according to the provisions of Clause 1, Article 33 of the Law on Social Insurance; the Ministry of National Defense is responsible for paying social insurance according to Clause 1, Article 34 of the Law on Social Insurance, guaranteed by the state budget... This period is considered the period of participation in social insurance.
Example 3: Lieutenant Nguyen Van Tu, working at the Military Command of Province A, while performing his duty to help people in natural disaster prevention and control, fell ill and had to take time off work for treatment from November 5 to November 22, 2025. The time off work to receive sick pay for Comrade Tu is 16 days (excluding 2 Sundays). Comrade Tu's salary as the basis for social insurance payment in October 2025 is 11,500,000 VND. The level of social insurance payment for Comrade Tu in November 2025 is implemented as follows:
- Provincial Military Command A (employer):
17% x 11,500,000 VND = 1,955,000 VND
- Comrade Nguyen Van Tu (worker):
8% x 11,500,000 VND = 920,000 VND
- Comrade Tu's sick leave period (November 2025) is counted as social insurance participation period.
According to the Ministry of National Defense, after the implementation of the 2014 Law on Social Insurance, Decree No. 33/2016/ND-CP and Joint Circular No. 105/2016/TTLT-BQP-BCA-BLDTBXH, the policy and regime of compulsory social insurance for soldiers and employees receiving salaries as for soldiers have come into effect, creating a fairly complete and favorable legal basis for agencies, units, employers and employees to implement, ensuring the right to enjoy social insurance for employees and their relatives.
According to the provisions of the Law on Social Insurance 2024, effective from July 1, 2025, a number of new contents are stipulated such as: Paying social insurance for at least 15 years will be entitled to pension; encouraging employees to reserve their payment period to receive pension instead of receiving social insurance at one time; on salary as the basis for paying social insurance for subjects specified in Point d and Point e, Clause 1, Article 2 of the Law on Social Insurance; regulations on monthly pension levels for subjects who are employees in the list of special occupations and jobs in the People's Armed Forces; specific regulations on "reference levels" instead of basic salaries; clear regulations on management of collection and payment of social insurance; amending and supplementing regulations on social insurance regimes to be more suitable to reality, better ensuring the rights of employees.
Thus, it is very necessary to research, develop and issue a Circular guiding the implementation of compulsory social insurance for soldiers and people working in key positions receiving salaries like soldiers.
Comments and contributions to the Draft Circular Guiding the implementation of compulsory social insurance for military personnel and those working in secretarial work receiving salaries as military personnel, please send to the Military Policy Sector's Electronic Information Portal: http://chinhsachquandoi.gov.vn or in writing to the Department of Social Policy, General Department of Politics of the Vietnam People's Army , address: No. 34C, Tran Phu, Ba Dinh, Hanoi; or to the Ministry of National Defense via email: [email protected] .
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Source: https://baodaknong.vn/du-kien-muc-dong-moi-bao-hiem-xa-hoi-bat-buoc-doi-voi-quan-nhan-254580.html
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