The probationary contract does not have to pay social insurance if the contents of the contract do not mention the payment of social insurance as the labor contract (labor contract), however, if the probation period is stated in the labor contract, that labor contract is required to participate in the social insurance contract. If required, the compulsory social insurance premium must be paid for the specific probationary period as follows:
In Article 4 of Decision 595 / QD-BHXH, the subjects must participate in compulsory social insurance:
“1.1. Persons working under indefinite term labor contracts, definite term labor contracts, seasonal labor contracts or a certain job with a term from full 03 months to less than 12 months, including labor contracts signed between the unit and legal representative of person under 15 years old in accordance with regulations of law on labor;
1.2. Persons working under labor contracts with a term from full 01 month to less than 03 months (implemented from 01/01/2018);
As stipulated in Article 26 of the Labor Code 2012 “The employer and the employee can agree on a trial job, rights and obligations of both parties during the probationary period. If there is agreement on a trial work, the parties can enter into a probationary contract. The probation contract's contents include the contents specified at Points a, b, c, d, dd, g and h, Clause 1, Article 23 of this Code ”
Article 23 of the Labor Code 2012 stipulates that the contents of a labor contract must contain the following main contents:
a) Name and address of employer or legal representative;
b) Full name, date of birth, gender, residence address, identity card number or other legal papers of the employee;
c) Work and working place;
d) Term of the labor contract;
dd) Salary, method of payment, deadline for salary payment, salary allowances and other additional payments;
e) Regime of promotion and salary increase;
g) Working time, rest time;
h) Labor protective equipment for the employee;
i) Social insurance and health insurance;
k) Training and retraining to improve occupational skills qualifications.
Thus, based on the above terms, the probationary contract is not required to pay social insurance because the content of this contract does not mention the payment of social insurance as labor contract. However, if the probationary period is stated in the labor contract but the labor contract is subject to compulsory social insurance, the compulsory social insurance must be paid for the whole probation period.
Salary and remuneration as a basis for payment of social insurance premium is the salary and remuneration specified in the Labor Contract under the guidance in Official Letter No. 2447 / LĐTBXH-BHXH dated July 26, 07 of Vietnam Social Security.
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- Decision 595 / QD-BHXH Promulgating the collection process of social insurance, health insurance, unemployment insurance and occupational disease insurance - occupational diseases; manage social insurance books and health insurance cards