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Subjects required to participate in compulsory social insurance.
According to regulations, those required to participate in compulsory social insurance include:
1. Workers subject to mandatory social insurance shall comply with the provisions of points a, b, c, g, h, i, k, l, m and n of Clause 1 and Clause 2, Article 2 of the Social Insurance Law.
Workers specified in points a, b, c, i, k, l of Clause 1 and Clause 2 of Article 2 of the Social Insurance Law who are sent to study, intern, or work domestically or abroad while still receiving their salaries in Vietnam are subject to compulsory social insurance.
2. Business owners of registered businesses as stipulated in point m, clause 1, Article 2 of the Social Insurance Law who participate in compulsory social insurance include:
a- The business owner of a registered business pays taxes using the declaration method;
b- The business owner of a registered business household that does not fall under the category specified in point a above is subject to mandatory social insurance participation from July 1, 2029.
3. For individuals specified in Clause 2 above and Point n, Clause 1, Article 2 of the Social Insurance Law, who also fall under multiple categories specified in Clause 1, Article 2 of the Social Insurance Law, mandatory social insurance participation shall be implemented as follows:
a- Individuals specified in Clause 2 above who also fall under one of the categories specified in points b, c, d, e, i, a, l, k, n, h, and g of Clause 1, Article 2 of the Social Insurance Law shall participate in compulsory social insurance according to the corresponding category specified in points b, c, d, e, i, a, l, k, n, h, or g of Clause 1, Article 2 of the Social Insurance Law in the order they arrive;
b) Individuals specified in point n, clause 1, Article 2 of the Social Insurance Law who also fall under one of the categories specified in points b, c, d, e, i, a, l, and k, clause 1, Article 2 of the Social Insurance Law shall participate in compulsory social insurance according to the corresponding category specified in points b, c, d, e, i, a, l, or k, clause 1, Article 2 of the Social Insurance Law, in the order they come in.
4. Individuals receiving social insurance benefits and monthly allowances who are not subject to mandatory social insurance as stipulated in point a, clause 7, Article 2 of the Social Insurance Law include:
- Individuals currently receiving monthly disability benefits;
- Individuals currently receiving monthly allowances as stipulated in Government Decree No. 09/1998/ND-CP dated January 23, 1998, amending and supplementing Government Decree No. 50/CP dated July 26, 1995, on the living allowance regime for commune, ward, and town officials;
- Individuals currently receiving monthly allowances as stipulated in Decision No. 91/2000/QD-TTg dated August 4, 2000, of the Prime Minister on allowances for those who have reached retirement age at the time of cessation of monthly disability allowances; and Decision No. 613/QD-TTg dated May 6, 2010, of the Prime Minister on monthly allowances for those with 15 to less than 20 years of actual work experience who have exceeded the period of receiving disability allowances;
- Individuals currently receiving monthly allowances as stipulated in Decision No. 142/2008/QD-TTg dated October 27, 2008, of the Prime Minister on implementing the regime for military personnel who participated in the resistance war against the US and had less than 20 years of service in the army before being demobilized and returning to their localities; and 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 military personnel who participated in the resistance war against the US and had less than 20 years of service in the army before being demobilized and returning to their localities; Decision No. 53/2010/QD-TTg dated August 20, 2010, of the Prime Minister stipulates the regime for officers and soldiers of the People's Public Security who participated in the resistance war against the US and had less than 20 years of service in the People's Public Security before resigning or being discharged and returning 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 protect the Fatherland, performed international duties in Cambodia, and assisted Laos after April 30, 1975, and have been demobilized, discharged, or resigned.
- Individuals currently receiving monthly benefits under Article 23 of the Social Insurance Law.
5. Individuals specified in point a, clause 1, Article 2 of the Social Insurance Law who work part-time and whose monthly salary, calculated according to clause 2, Article 7 of this Decree, is lower than the lowest salary used as the basis for compulsory social insurance contributions; and employees working under probationary contracts as prescribed by labor law are not subject to compulsory social insurance participation.
Register for mandatory social insurance and obtain a social insurance book.
The registration for social insurance and the issuance of social insurance books are carried out in accordance with the provisions of Article 28 of the Social Insurance Law and are specified in detail as follows:
The subjects specified in Clause 2 above and Point n, Clause 1, Article 2 of the Social Insurance Law, if registering for social insurance through a business household, enterprise, cooperative, or cooperative union participating in management, shall comply with the provisions of Clause 1, Article 28 of the Social Insurance Law.
The subjects specified in Clause 2 above and Point n, Clause 1, Article 2 of the Social Insurance Law, if registering for social insurance directly with the social insurance agency, shall comply with the provisions of Clause 2, Article 28 of the Social Insurance Law.
Individuals specified in point g, clause 1, Article 2 of the Social Insurance Law must submit the declaration form specified in point b, clause 1, Article 27 of the Social Insurance Law to the social insurance agency before going to work abroad.
The agency or organization managing cadres, civil servants, public employees, and workers before they are appointed as members of the representative agencies of the Socialist Republic of Vietnam abroad shall register them for social insurance for the subjects specified in point h, clause 1, Article 2 of the Social Insurance Law in accordance with the provisions of clause 1, Article 28 of the Social Insurance Law.
Salary used as the basis for mandatory social insurance contributions.
The decree stipulating the salary used as the basis for compulsory social insurance contributions is implemented according to the provisions of Clause 1, Article 31 of the Social Insurance Law and is detailed as follows:
The salary used as the basis for mandatory social insurance contributions, as stipulated in point b, clause 1, Article 31 of the Social Insurance Law, is the monthly salary, including the salary based on the job or position, salary allowances, and other supplementary payments, in which:
a - The salary for a job or position is calculated based on the time (monthly) of the job or position according to the salary scale or salary table established by the employer in accordance with Article 93 of the Labor Code and agreed upon in the labor contract;
b - Salary allowances to compensate for factors related to working conditions, job complexity, living conditions, and the level of labor attraction that have not been taken into account or have not been fully taken into account in the salary at point a, as agreed upon in the labor contract; excluding salary allowances that depend on or fluctuate according to labor productivity, work process, and the quality of work performed by the employee;
c) Other additional payments, with specific amounts determined together with the salary as stipulated in point a, are agreed upon in the labor contract and paid regularly and stably in each pay period; excluding other additional payments that depend on or fluctuate based on labor productivity, work process, and the quality of the employee's work performance.
The decree clearly states that the salary used as the basis for mandatory social insurance contributions for the subjects specified in point 1, clause 1, Article 2 of the Social Insurance Law is the monthly salary as agreed upon in the labor contract.
If the employment contract stipulates hourly wages, the monthly wage is calculated by multiplying the hourly wage by the number of working hours in the month as agreed upon in the employment contract.
If the employment contract stipulates a daily wage, the monthly salary is calculated by multiplying the daily wage by the number of working days in the month as agreed upon in the employment contract.
If the employment contract stipulates a weekly wage, the monthly salary is calculated by multiplying the weekly wage by the number of working weeks in the month as agreed upon in the employment 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 Social Insurance Law is the monthly allowance of part-time workers at the commune, village, and residential group levels. If the monthly allowance of 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, then the salary used as the basis for compulsory social insurance contributions shall be equal to the lowest salary used as the basis for compulsory social insurance contributions as stipulated in point d, clause 1, Article 31 of the Social Insurance Law.
The salary used as the basis for mandatory social insurance contributions for the subjects specified in point i, clause 1, Article 2 of the Social Insurance Law is the salary that these subjects receive according to the provisions of the law.
In cases where 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 contributions shall be calculated in Vietnamese Dong based on the foreign currency salary converted to Vietnamese Dong using the average exchange rate of the buying rate for Vietnamese Dong against foreign currency published by the four state-owned commercial banks at the end of the day on January 2nd for the first six months of the year and July 1st for the last six months of the year; if these days fall on holidays or days off, the exchange rate of the next working day shall be used.
The contribution rates, methods, and deadlines for mandatory social insurance contributions for employees and employers.
The Decree stipulates the contribution rates, methods, and deadlines for mandatory social insurance contributions for employees and employers, in accordance with Articles 33 and 34 of the Social Insurance Law, and is detailed as follows:
For individuals specified in point k, clause 1, Article 2 of the Social Insurance Law who do not work and do not receive allowances for 14 working days or more in a month, neither the employee nor the employer is required to pay social insurance contributions for that month.
Source: https://baodautu.vn/nhung-doi-tuong-phai-tham-gia-bao-hiem-xa-hoi-bat-buoc-theo-quy-dinh-moi-tu-ngay-172025-d314842.html
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