People come to do administrative procedures at the Social Insurance of Hung Yen province. (Photo: Dinh Van Nhieu/VNA)
The Government issued Decree No. 158/2025/ND-CP dated June 25, 2025 detailing and guiding the implementation of a number of articles of the Law on Social Insurance on compulsory social insurance.
Subjects participating in compulsory social insurance
According to regulations, subjects participating in compulsory social insurance include: Employees who are subjects participating in compulsory social insurance 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.
Business household owners of business households with business registration as prescribed in Point m, Clause 1, Article 2 of the Law on Social Insurance participating in compulsory social insurance include: Business household owners of business households with business registration paying tax according to the declaration method; Business household owners of business households with business registration not subject to the provisions in Point a above are subject to compulsory social insurance from July 1, 2029.
Subjects specified in Clause 2 above and Point n Clause 1 Article 2 of the Law on Social Insurance simultaneously belong to many subjects specified in Clause 1 Article 2 of the Law on Social Insurance, participation in compulsory social insurance shall be implemented as follows: Subjects specified in Clause 2 above and simultaneously belong to one of the subjects specified in Points b, c, d, dd, e, i, a, l, k, n, h and g 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, 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.
Subjects receiving 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: Persons receiving monthly allowances for loss of working capacity; persons receiving monthly allowances as prescribed in 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; persons receiving monthly allowances as prescribed in Decision No. 91/2000/QD-TTg dated August 4, 2000 of the Prime Minister on allowances for those who have reached working age at the time of ceasing to receive 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 on the regime for officers and soldiers of the People's Public Security participating 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 and been demobilized and returned to their localities; Decision No. 62/2011/QD-TTg dated November 9, 2011 of the Prime Minister on regimes and policies for subjects participating in the war to protect the Fatherland, performing international missions in Cambodia, helping Laos after April 30, 1975 who have been demobilized, discharged from the army, or quit their jobs; people receiving monthly allowances according to Article 23 of the Law on Social Insurance.
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.
Register for compulsory social insurance and issue social insurance book
Registration for social insurance participation and issuance of social insurance books are carried out according to the provisions of Article 28 of the Law on Social Insurance and are specified in detail as follows:
Subjects specified in Clause 2 above and Point n Clause 1 Article 2 of the Law on Social Insurance, if registering to participate in social insurance through a business household, enterprise, cooperative, or cooperative union participating in management, shall comply with the provisions in Clause 1 Article 28 of the Law on Social Insurance.
Subjects specified in Clause 2 above and Point n Clause 1 Article 2 of the Law on Social Insurance, if registering to participate in social insurance directly with the social insurance agency, shall comply with the provisions in Clause 2 Article 28 of the Law on Social Insurance.
The subjects specified in Point g, Clause 1, Article 2 of the Law on Social Insurance shall submit the application form specified in Point b, Clause 1, Article 27 of the Law on Social Insurance to the social insurance agency before going to work abroad.
Agencies and organizations managing cadres, civil servants, public employees and workers before they are appointed as members of representative agencies of the Socialist Republic of Vietnam abroad shall register for social insurance participation for subjects specified in Point h, Clause 1, Article 2 of the Law on Social Insurance in accordance with the provisions of Clause 1, Article 28 of the Law on Social Insurance.
Salary as basis for compulsory social insurance payment
The Decree stipulates that salary 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 payment as prescribed in Point b, Clause 1, Article 31 of the Law on Social Insurance is the monthly salary, including the salary according to the job or position, salary allowances and other supplements, in which: The salary according to the job or position is calculated according to the time (by month) of the job or position according to the salary scale and salary table developed by the employer as prescribed in Article 93 of the Labor Code and agreed upon in the labor contract;
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 has not 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;
Other additional amounts determined by specific amounts in addition to the salary as prescribed in Point a, agreed upon in the labor contract and paid regularly and stably in each pay 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 payment for the subjects specified in Point k, Clause 1, Article 2 of the Law on Social Insurance is the monthly allowance for non-professional workers at the commune, village and residential group levels.
In case the monthly allowance of a part-time worker at the commune, village or residential group level is lower than the lowest salary used as the basis for compulsory social insurance payment, the salary used as the basis for compulsory social insurance payment shall be equal to the lowest salary used as the basis for compulsory social insurance payment as prescribed 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 on the basis of 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 shall be used.
Contribution level, method, and period of compulsory social insurance payment of employees and employers
The Decree stipulates the contribution rates, methods and payment periods for compulsory social insurance of employees and employers in accordance with the provisions of Articles 33 and 34 of the Law on Social Insurance and is specified in detail as follows:
Subjects specified in Point k, Clause 1, Article 2 of the Law on Social Insurance who do not work and do not receive allowances for 14 working days or more in a month, the employee and employer do not have to pay social insurance for that month.
This Decree takes effect from July 1, 2025./.
Source: https://baolangson.vn/nhung-ai-phai-tham-gia-bao-hiem-xa-hoi-bat-buoc-ke-tu-ngay-1-7-5051357.html
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