What is the social insurance contribution rate of enterprises and employees in 2025?

Regarding this issue, according to the amended Law on Social Insurance 2024 (effective from July 1, 2025), the compulsory social insurance contribution rate is:

Photo caption — Workers come to find jobs at the Hanoi Employment Exchange.

Social insurance contribution levels

Compulsory social insurance (SI):

Employees pay 8% of their salary as the basis for social insurance contributions, this amount is deducted from the employee's monthly salary.

Enterprises contribute 17%, including: 14% to the pension and death fund, 3% to the sickness and maternity fund.

Health insurance (HI):

Employees pay 1.5%

Enterprises pay 3%

Unemployment insurance (UI):

Employees contribute 1%

Businesses pay 1%.

Occupational accident and disease insurance:

Enterprises pay 0.5%

Workers do not have to pay.

Thus, the total compulsory insurance contribution in 2025 after the amended Social Insurance Law 2024 takes effect from July 1, 2025 is still 32% of the base salary, of which employees contribute 10.5% and businesses contribute 21.5%.

However, an important change in the Social Insurance Law 2024 is the adjustment of the calculation of the basis for social insurance contributions and benefits, by replacing the “basic salary” with a new concept of “reference level” prescribed by the Government . This reference level will be used to determine the salary limit as the basis for contributions and calculate the benefits of related social insurance regimes.

However, during the transition period, when the basic salary has not been abolished, the reference level will be temporarily equal to the current basic salary. Thus, from July 1, 2025, the salary limit for social insurance, health insurance, etc. will continue to be calculated at 20 times the basic salary.

In the long term, when the Government officially abolishes the basic salary, a new reference level will be issued, ensuring that it is not lower than the basic salary at the time of abolition.

Salary as basis for social insurance payment

The salary used as the basis for calculating insurance premiums is the salary stated in the labor contract, including salary according to position, job, salary allowances, and other regular supplements; not including non-fixed amounts such as bonuses, meal allowances, fuel allowances, phone allowances, wedding allowances, etc. if they are not clearly defined and are not regular.

Source: https://baotintuc.vn/chinh-sach-bhxh-bhyt/ty-le-dong-bao-hiem-xa-hoi-cua-doanh-nghiep-va-nguoi-lao-dong-nam-2025-la-bao-nhieu-20251029161535491.htm