Workers at Daiwa Vietnam Co., Ltd., Hoa Khanh Industrial Park, Da Nang .
Five groups of subjects participating in compulsory social insurance
On June 25, 2025, the Government issued Decree No. 158/2025/ND-CP detailing and guiding the implementation of a number of articles of the Law on Social Insurance on compulsory social insurance (hereinafter referred to as Decree 158).
The Decree consists of 7 chapters and 45 articles, effective from July 1, 2025.
According to the provisions of this Decree, there are five groups of subjects participating in compulsory social insurance. They are:
Firstly , employees who are subject to compulsory social insurance must comply with the provisions at points a, b, c, g, h, i, k, l, m and n, Clause 1 and Clause 2, Article 2 of the Law on Social Insurance.
Employees specified in points a, b, c, i, k, l, Clause 1 and Clause 2, Article 2 of the Law on Social Insurance who are sent to study, practice, or work domestically or abroad and still receive salaries in the country are subject to compulsory social insurance.
Second, the business owner of a business household with business registration as prescribed in Point m, Clause 1, Article 2 of the Law on Social Insurance participating in compulsory social insurance includes:
Business owners of registered business households pay taxes according to the declaration method;
Business owners of registered business households who are not subject to the provisions of Point a above are subject to compulsory social insurance from July 1, 2029.
Third , the subjects specified in Clause 2 above and Point n Clause 1 Article 2 of the Law on Social Insurance at the same time belong to many subjects specified in Clause 1 Article 2 of the Law on Social Insurance, participation in compulsory social insurance is implemented as follows:
The subjects specified in Clause 2 above are also subjects specified in one of the points b, c, d, đ, e, i, a, l, k, n, h and g, Clause 1, Article 2 of the Law on Social Insurance, then participate in compulsory social insurance according to the corresponding subjects specified in Points b, c, d, đ, e, i, a, l, k, n, h or g, Clause 1, Article 2 of the Law on Social Insurance in order of priority;
Subjects specified in Point n, Clause 1, Article 2 of the Law on Social Insurance who are also subjects specified in one of Points b, c, d, dd, e, i, a, l and k, Clause 1, Article 2 of the Law on Social Insurance shall participate in compulsory social insurance according to the corresponding subjects specified in Points b, c, d, dd, e, i, a, l or k, Clause 1, Article 2 of the Law on Social Insurance in order of priority.
Fourth , beneficiaries of social insurance benefits and monthly allowances who are not subject to compulsory social insurance as prescribed in Point a, Clause 7, Article 2 of the Law on Social Insurance include:
- People receiving monthly disability benefits;
- People who are receiving monthly allowances according to the provisions of Decree No. 09/1998/ND-CP dated January 23, 1998 of the Government amending and supplementing Decree No. 50/CP dated July 26, 1995 of the Government on living expenses for commune, ward and town officials;
- People who are receiving monthly allowances according to the provisions of Decision No. 91/2000/QD-TTg dated August 4, 2000 of the Prime Minister on allowances for people who have reached retirement age at the time of stopping receiving monthly allowances for loss of working capacity; Decision No. 613/QD-TTg dated May 6, 2010 of the Prime Minister on monthly allowances for people with 15 to less than 20 years of actual work experience whose period of receiving allowances for loss of working capacity has expired;
- People who are receiving monthly allowances according to the provisions of Decision No. 142/2008/QD-TTg dated October 27, 2008 of the Prime Minister on implementing the regime for soldiers participating in the resistance war against the US to save the country with less than 20 years of service in the army who have been demobilized and returned to their localities; Decision No. 38/2010/QD-TTg dated May 6, 2010 of the Prime Minister on amending and supplementing Decision No. 142/2008/QD-TTg dated October 27, 2008 of the Prime Minister on implementing the regime for soldiers participating in the resistance war against the US to save the country with less than 20 years of service in the army who have been demobilized and returned to their localities; Decision No. 53/2010/QD-TTg dated August 20, 2010 of the Prime Minister regulating the regime for People's Public Security officers and soldiers who participated in the resistance war against the US with less than 20 years of service in the People's Public Security who have quit their jobs or returned to their localities; Decision No. 62/2011/QD-TTg dated November 9, 2011 of the Prime Minister on the regime and policies for those who participated in the war to defend the Fatherland, performed international missions in Cambodia, and helped Laos after April 30, 1975 who have been demobilized, discharged from the army, or quit their jobs;
- People receiving monthly benefits according to Article 23 of the Law on Social Insurance.
Fifth , the subjects specified in Point a, Clause 1, Article 2 of the Law on Social Insurance who work part-time and have monthly salary calculated according to the provisions in Clause 2, Article 7 of this Decree lower than the lowest salary used as the basis for compulsory social insurance; employees working under probationary contracts according to the provisions of the labor law are not subject to compulsory social insurance.
Regulations on one-time social insurance benefits
According to Decree 158, one-time social insurance benefits are implemented according to the provisions of Article 70 of the Law on Social Insurance and are specified in detail as follows:
Firstly, employees who receive one-time social insurance benefits in the cases specified in Point d, Clause 1, Article 70 of the Law on Social Insurance are specified in detail as follows:
a) Employees with social insurance payment period before July 1, 2025 (before the effective date of the Law on Social Insurance) are employees who, at the time of settlement of one-time social insurance benefits, still have social insurance payment period before July 1, 2025 to calculate social insurance benefits;
b) Determining 12 months not subject to compulsory social insurance participation is 12 months without social insurance payment calculated continuously until the month preceding the month the social insurance agency receives the request for settlement of one-time social insurance benefits, excluding months not subject to compulsory social insurance payment as prescribed in Clause 5, Article 33 and Clause 3, Article 34 of the Law on Social Insurance.
At the time the employee submits the application for one-time social insurance benefits, he/she must not be subject to compulsory social insurance and must not be participating in voluntary social insurance.
Second , in case an employee is both eligible for a one-time social insurance payment as prescribed in Point d, Clause 1, Article 70 of the Law on Social Insurance and eligible for a pension as prescribed in Clause 1, Article 64 of the Law on Social Insurance, the case shall be resolved according to the employee's written request.
Employees with social insurance payment period before July 1, 2025 (before the effective date of the Law on Social Insurance) are employees who, at the time of settlement of one-time social insurance benefits, still have social insurance payment period before July 1, 2025 to calculate social insurance benefits.
Salary as basis for compulsory social insurance payment
According to Decree 158, the salary used as the basis for compulsory social insurance contributions is implemented according to the provisions of Clause 1, Article 31 of the Law on Social Insurance and is specified in detail as follows:
The salary used as the basis for compulsory social insurance contributions as prescribed in Point b, Clause 1, Article 31 of the Law on Social Insurance is the monthly salary, including salary according to job or position, salary allowances and other supplements, including:
a - Salary according to job or position calculated by time (by month) of job or position according to salary scale, salary table built by employer according to regulations in Article 93 of Labor Code agreed in labor contract;
b - Salary allowances to compensate for factors related to working conditions, complexity of work, living conditions, and labor attraction that the salary level at Point a of this Clause has not been taken into account or has not been fully taken into account, are agreed upon in the labor contract; not including salary allowances that depend on or fluctuate according to labor productivity, work process, and quality of work performance of the employee;
c- Other additional amounts determined at a specific amount together with the salary as prescribed in a, agreed upon in the labor contract and paid regularly and stably in each salary payment period; not including other additional amounts that depend on or fluctuate according to the employee's labor productivity, work process and work performance quality.
The Decree clearly states that the salary used as the basis for compulsory social insurance payment for subjects specified in Point 1, Clause 1, Article 2 of the Law on Social Insurance is the monthly salary as agreed in the labor contract.
In case the labor contract agrees on hourly wages, the monthly salary is calculated by multiplying the hourly wages by the number of working hours in the month as agreed in the labor contract.
In case the labor contract agrees on daily wages, the monthly salary is calculated by multiplying the daily wage by the number of working days in the month as agreed in the labor contract.
In case the labor contract agrees on weekly salary, the monthly salary is calculated by multiplying the weekly salary by the number of working weeks in the month as agreed in the labor contract.
The Decree stipulates that the salary used as the basis for compulsory social insurance contributions for the subjects specified in Point k, Clause 1, Article 2 of the Law on Social Insurance is the monthly allowance for part-time workers at the commune, village, and residential group levels. In case the monthly allowance for part-time workers at the commune, village, and residential group levels is lower than the lowest salary used as the basis for compulsory social insurance contributions, the salary used as the basis for compulsory social insurance contributions is equal to the lowest salary used as the basis for compulsory social insurance contributions specified in Point d, Clause 1, Article 31 of the Law on Social Insurance.
The salary used as the basis for compulsory social insurance payment for subjects specified in Point i, Clause 1, Article 2 of the Law on Social Insurance is the salary that this subject is entitled to according to the provisions of law.
In case the salary stated in the labor contract and the salary paid to the employee are in foreign currency, the salary used as the basis for compulsory social insurance payment is calculated in Vietnamese Dong based on the salary in foreign currency converted to Vietnamese Dong at the average exchange rate of the buying rate by transfer of Vietnamese Dong with foreign currency announced by 4 state-owned commercial banks at the end of the day on January 2 for the first 6 months of the year and July 1 for the last 6 months of the year. In case these days coincide with holidays, the exchange rate of the next working day will be used.
The latest data from the Vietnam Social Security shows that by the end of May 2025, the number of people participating in social insurance nationwide reached 19.571 million. Of these, 17.435 million people participated in compulsory social insurance and 2.136 million people participated in voluntary social insurance.
Source: https://baotuyenquang.com.vn/mot-so-quy-dinh-ve-bao-hiem-xa-hoi-bat-buoc-ap-dung-tu-ngay-1-7-2025!-214150.html
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