According to the law, during the period when the company provides employment to its workers... during the probationary period Is it permissible for businesses to pay social insurance contributions?
EXPERTIS Here's the answer to the question:
During the period for workers probation Not subject to mandatory social insurance.
Explanation for the above answer:
According to the regulations in the Social Insurance Law of 2014 and Decision 959/QD-BHXH, employees working under indefinite-term labor contracts or labor contracts with a term of 3 months or more (from January 1, 2018, labor contracts of 1 month or more) are subject to compulsory social insurance.
In addition, Articles 26 and 27 of the 2012 Labor Code stipulate that employers and employees may agree on probationary employment, and the rights and obligations of both parties during this probationary period.
If there is an agreement on a probationary period, the parties may enter into a probationary employment contract. The probationary employment contract must contain the provisions specified in points a, b, c, d, e, g, and h of Clause 1, Article 23 of this Code, excluding provisions on social insurance and health insurance.
Based on the above regulations, during the probationary period under a probationary contract, employees are not subject to mandatory insurance participation.
However, according to Clause 3, Article 186 of the 2012 Labor Code, "For employees who are not subject to mandatory social insurance, mandatory health insurance, and unemployment insurance, in addition to paying wages according to the work performed, the employer is responsible for paying the employee an additional amount at the same time as the employee's salary payment, equivalent to the contributions to mandatory social insurance, mandatory health insurance, unemployment insurance, and annual leave as prescribed."
