Official document 1363/BHXH-QLT provides guidance on the implementation of new content in the 2024 Law on Social Insurance and Health Insurance.

 

Dear: Social insurance in various regions

To ensure the timely implementation of the Social Insurance Law No. 41/2024/QH15 of the 15th National Assembly of the Socialist Republic of Vietnam, passed at its 7th session on June 29, 2024, and the Law amending and supplementing a number of articles of the Health Insurance Law of the 15th National Assembly of the Socialist Republic of Vietnam, passed at its 8th session on November 27, 2024, which will take effect from July 1, 2025, while awaiting the issuance of guiding documents by the Government and relevant Ministries; and to ensure that the new regulations are put into practice immediately after the Laws come into effect, Vietnam Social Insurance has compiled the new contents of the Social Insurance Law and the Health Insurance Law that local social insurance agencies need to implement:

1. New points regarding the subjects, contribution rates, and payment methods of social insurance and health insurance.

1.1. Regarding compulsory social insurance

1.1.1. Expanding the scope of mandatory social insurance participation:

a) For Vietnamese workers who are subject to mandatory social insurance, there are 13 groups; of which the regulations both expand and clarify the scope of participation for 06 groups, including:

(1) The employee and the employer agree using a different name (not using the name Labor Contract) but the content reflects paid work, wages and management, direction and supervision by one party (clarification - in accordance with the provisions on Labor Contracts in the Labor Code of 2019);

(2) Permanent militia (only pay mandatory social insurance to the retirement and death fund and is paid by the employer (State budget)[1]);

(3) Non-professional workers in villages and residential areas;

(4) Employees working under part-time employment contracts, whose total monthly salary is equal to or higher than the lowest mandatory social insurance contribution base salary (equal to the reference level[2]);

(5) The business owner of a business household with business registration participates according to the regulations of the Government[3];

(6) Business managers, controllers, representatives of state capital, representatives of enterprise capital in companies and parent companies, members of the Board of Directors, General Director, Director, members of the Supervisory Board or controllers and other elected management positions of cooperatives and cooperative unions who do not receive salaries;

b) For foreign workers employed in Vietnam:

The regulations are inherited from the current legal provisions, with some amendments and additions to ensure suitability, as follows:

(1) Abolish the regulation: Having a work permit or professional certificate or professional license;

(2) Supplementing regulations on subjects not subject to compulsory social insurance: International treaties to which the Socialist Republic of Vietnam is a member have different provisions;

(3) Amendment of regulations: At the time of signing the labor contract, the person has reached the retirement age as prescribed in Clause 2, Article 169 of the Labor Code.

1.1.2. Identifying the subjects participating in compulsory social insurance.

Article 30 of the 2024 Social Insurance Law adds the following provision:

(1) The Social Insurance Agency shall preside over and coordinate with relevant agencies, organizations, and individuals in determining and monitoring subjects participating in compulsory social insurance; urging and guiding the preparation of registration dossiers for participation in compulsory social insurance.

(2) The Social Insurance Agency shall preside over and coordinate with relevant agencies, organizations and individuals to mobilize to develop the number of people participating in voluntary social insurance.

(3) The national database management agencies and specialized databases on labor, population, tax, and business registration are responsible for connecting and sharing information and data related to participants and those eligible to participate in social insurance with the social insurance agency as prescribed by the Government.

1.1.3. Basis for mandatory social insurance contributions

(1) The Social Insurance Law of 2024 basically inherits the current regulations and amends and supplements the regulations on replacing the base salary with the reference level; the current reference level is equal to the base salary.

(2) Business owners of registered business households and enterprise managers, controllers, representatives of state capital, representatives of enterprise capital in companies and parent companies, members of the Board of Directors, General Director, Director, members of the Supervisory Board or controllers and other elected management positions of cooperatives and cooperative unions who do not receive salaries may choose the salary as the basis for compulsory social insurance contributions, but the lowest is equal to the reference level and the highest is 20 times the reference level at the time of contribution.

1.1.4. Regarding the mandatory social insurance contribution rates:

(1) The 2024 Social Insurance Law stipulates the social insurance contribution rate for non-professional workers in communes, wards, and towns, including contributions to the sickness and maternity fund.

(2) Permanent militia pay mandatory social insurance contributions to the retirement and death benefit fund and are paid entirely by the employer (State budget).

1.1.5. Deadline for paying mandatory social insurance contributions:

Essentially inheriting the current regulations, the new regulations add a provision regarding the deadline for mandatory social insurance contributions, which is no later than the last day of the following month.

1.2. Voluntary social insurance

a) Regarding eligible participants in voluntary social insurance

Inheriting and clarifying the provisions of current law: Individuals whose employment contracts or work agreements are temporarily suspended, except in cases where both parties have agreed on the payment of mandatory social insurance contributions during this period.

b) Regarding the regulations for voluntary social insurance

Additional incentive policies to promote voluntary social insurance participation: Mothers participating in voluntary social insurance who give birth, or fathers participating in voluntary social insurance whose wives give birth, if they meet the conditions regarding the duration of social insurance contributions, are entitled to maternity benefits of VND 2.000.000 for each child born.

c) Regarding the level of voluntary social insurance contributions

According to Clause 1, Article 36 of the 2024 Social Insurance Law: Individuals participating in voluntary social insurance shall monthly contribute 22% of their income used as the basis for voluntary social insurance contributions to the retirement and death benefit fund.

Reference level[4] is the amount of money decided by the Government to calculate the contribution and benefit levels of some social insurance schemes stipulated in the Law.

d) Regarding the basis for voluntary social insurance contributions

According to Clause 2, Article 31 of the 2024 Social Insurance Law: The income used as the basis for voluntary social insurance contributions must be at least equal to the poverty line standard for rural areas and at most 20 times the reference level at the time of contribution.

e) Transitional provisions for those who participated in voluntary social insurance before January 1, 2021

Individuals who participated in voluntary social insurance before January 1, 2021, and have contributed to voluntary social insurance for 20 years or more are entitled to a pension upon reaching the age of 60 for men and 55 for women, except in cases where the employee wishes to receive a pension as stipulated in Article 98 of the 2024 Social Insurance Law.

1.3. Regarding Health Insurance

1.3.1. Regarding the subjects participating in health insurance, according to regulations, there are 05 groups:

a) Groups where contributions are made by the employer, the employee, or jointly.

– For Vietnamese workers, the regulations expand the scope to include four groups of participants, ensuring consistency with the participation categories stipulated in the Social Insurance Law:

(1) Employees working under fixed-term employment contracts with a term of 01 month or more, including cases where the employee and the employer agree on a different name but the content reflects paid work, salary and management, direction and supervision by one party;

(2) Business managers, controllers, representatives of state capital, representatives of enterprise capital as prescribed by law; members of the Board of Directors, General Director, Director, members of the Supervisory Board or controllers and other elected management positions of cooperatives and cooperative unions as prescribed by the Law on Cooperatives do not receive salaries;

(3) Employees working under part-time employment contracts, whose monthly salary is equal to or higher than the lowest mandatory social insurance contribution base salary as prescribed by the law on social insurance;

(4) The business owner of a business household with business registration is subject to compulsory social insurance participation according to the provisions of the law on social insurance.

– For foreign workers employed in Vietnam, additional regulations are needed to ensure consistency with the eligibility criteria stipulated in the Social Insurance Law.

b) For the group whose contributions are paid by the social insurance agency, two additional participants are included who are required to pay health insurance contributions at the rates stipulated in the 2008 Health Insurance Law and the 2014 Health Insurance Law, but are not required to pay these contributions while still enjoying health insurance benefits.

- Employees who take sick leave for 14 working days or more in a month, as stipulated by social insurance laws.

- Employees who take maternity leave for 14 working days or more in a month, as stipulated by social insurance laws.

c) For the group whose contributions are paid by the state budget, three additional groups of participants are added in accordance with the provisions of the Social Insurance Law; more specific regulations are provided for one group of beneficiaries receiving monthly survivor benefits.

(1) Ethnic minority people belonging to near-poor households residing in communes and villages in ethnic minority and mountainous areas;

(2) People aged 70 to under 75 years old belonging to near-poor households who are receiving monthly survivor's benefits;

(3) Workers who are not eligible for pension and are not old enough to receive social retirement benefits are currently receiving monthly benefits as prescribed by the law on social insurance.

(4) People who are receiving monthly survivor's benefits and are eligible for social assistance.

d) The group whose contributions are subsidized by the state budget includes 05 additional groups of beneficiaries in line with the provisions of relevant laws, and expands the scope to include healthcare workers.

(1) People participating in the force to protect security and order at the grassroots level;

(2) Village health workers; village midwives;

(3) Non-professional workers in villages and residential areas as prescribed by law;

(4) Ethnic minorities living in communes that are no longer identified as having difficult or extremely difficult socio-economic conditions are supported by the state budget to pay health insurance according to the regulations of the Government;

(5) People who are awarded the title of People's Artisan, Excellent Artisan according to the provisions of the Law on Cultural Heritage;

(6) Victims as defined by the Law on Prevention and Combatting Human Trafficking.

e) The self-funded health insurance group is expanded and includes two additional eligible groups:

(1) People living and working, people being nurtured and cared for in charitable and religious organizations and institutions;

(2) Employees on unpaid leave or temporary suspension of employment contract.

1.3.2. Regarding the basis for closing

– The 2024 Health Insurance Law basically inherits the current regulations and amends and supplements the regulations on the basic salary level using a reference level.

– For certain groups whose contributions are paid by the employer, the employee, or both, the health insurance contribution rate is determined as a percentage of the salary used as the basis for mandatory social insurance contributions, as stipulated in the Social Insurance Law.

1.3.3. Regarding contribution rates, responsibilities for payment, and levels of support for payment. (as per Appendix 01 attached)

1.3.4. Regarding the closing method

The 2024 Health Insurance Law essentially inherits the provisions of the current law; it adds regulations on the payment methods for employers and business owners of registered businesses; enterprise managers, auditors, representatives of state capital, representatives of enterprise capital as prescribed by law; members of the Board of Directors, General Director, Director, members of the Supervisory Board or auditors and other elected management positions of cooperatives and cooperative unions as prescribed by the Law on Cooperatives who do not receive salaries, paying the full amount due directly to the social insurance agency or paying through the business household, enterprise, cooperative, or cooperative union participating in management, using monthly, quarterly, or semi-annual payment methods.

The latest deadline for employers to pay health insurance contributions is stipulated in accordance with the provisions of the Social Insurance Law.

1.3.5. Regarding determining the order of health insurance contributions for cases where a person simultaneously belongs to multiple different health insurance categories.

Individuals who simultaneously belong to multiple health insurance categories are subject to additional regulations specifying certain cases:

(1) Participants who are eligible for the group whose contributions are subsidized by the State budget (except students) and who are also eligible to participate in health insurance under the household scheme can choose to participate in health insurance.

(2) Participants belonging to multiple categories of state budget-supported contribution levels may choose to participate according to the category with the highest support level.

2. Regulations on late payment and evasion of social insurance, unemployment insurance, and health insurance contributions.

2.1. Regulations on urging the fulfillment of responsibilities for mandatory social insurance and unemployment insurance contributions. (Article 35 – Social Insurance Law)

– The social insurance agency is responsible for detecting and issuing written reminders to employers who are late in paying or evade paying mandatory social insurance and unemployment insurance contributions.

– The social insurance agency shall publicly disclose on its electronic portal information regarding employers who are late in paying or evade paying mandatory social insurance and unemployment insurance contributions.

– The social insurance agency sends information about employers who are late in paying or evade mandatory social insurance and unemployment insurance contributions to the state management agencies for social insurance and unemployment insurance and relevant inspection agencies for consideration and handling according to their authority.

2.2. Regulations on late payment of mandatory social insurance and unemployment insurance contributions. (Article 38 – Social Insurance Law)

Late payment of mandatory social insurance and unemployment insurance contributions is an act committed by the employer in one of the following cases:

- Failure to pay or insufficient payment of the required contributions according to the registered social insurance and unemployment insurance participation records since the latest date of social insurance payment as stipulated in Clause 4, Article 34 of the 2024 Social Insurance Law or since the latest date of unemployment insurance payment as stipulated by the law on unemployment insurance, except for cases specified in points d and e, Clause 1, Article 39 of the 2024 Social Insurance Law;

– Failure to register or incomplete registration of the number of people required to participate in compulsory social insurance within 60 days from the expiration of the deadline stipulated in Clause 1, Article 28 of the 2024 Social Insurance Law;

– Failure to register or incomplete registration of the number of people required to participate in unemployment insurance within 60 days from the expiration of the deadline for participation in unemployment insurance as stipulated by the law on unemployment insurance;

2.3. Regulations regarding late payment of health insurance premiums (Article 48a – Health Insurance Law)

Late payment of health insurance contributions is an act by the employer falling under one of the following circumstances:

- Failure to pay or insufficient payment of health insurance contributions since the latest health insurance payment date stipulated in Clause 8, Article 15 of the 2024 Health Insurance Law, except for cases specified in Point c, Clause 1, Article 48b of this Law;

– Failure to compile a list or compiling an incomplete list of people required to participate in health insurance within 60 days from the expiration date as stipulated in point b, clause 1, Article 17 of the 2024 Health Insurance Law;

2.4. Regulations on evading mandatory social insurance and unemployment insurance contributions. (Article 39 – Social Insurance Law)

Evasion of paying compulsory social insurance and unemployment insurance is an act of an employer in one of the following cases to not pay or not fully pay social insurance or unemployment insurance for employees. dynamic:

– After 60 days from the expiration of the deadline stipulated in Clause 1, Article 28 of the 2024 Social Insurance Law, if the employer fails to register or registers an incomplete number of employees required to participate in compulsory social insurance;

– After 60 days from the expiration of the deadline for participating in unemployment insurance as stipulated by the law on unemployment insurance, if the employer fails to register or registers an incomplete number of employees required to participate in unemployment insurance;

– Registering a salary as the basis for mandatory social insurance contributions that is lower than the regulations in Clause 1, Article 31 of the 2024 Social Insurance Law;

– Registering a salary as the basis for unemployment insurance contributions that is lower than the amount stipulated by law on unemployment insurance;

– Failure to pay or insufficient payment of the registered mandatory social insurance contributions after 60 days from the date of mandatory social insurance payment as stipulated in Clause 4, Article 34 of the 2024 Social Insurance Law, and after being urged by the competent authority as stipulated in Article 35 of this Law;

- Failure to pay or paying insufficient amounts of registered unemployment insurance contributions after 60 days from the date of payment of unemployment insurance contributions as stipulated by the law on unemployment insurance, and after being urged by the competent authority as prescribed in Article 35 of the Social Insurance Law of 2024;

2.5. Regulations on evasion of health insurance contributions (Article 48b – Health Insurance Law)

Evading health insurance contributions is an act committed by an employer falling under one of the following categories:

– After 60 days from the expiration of the deadline stipulated in point b, clause 1, Article 17 of the 2024 Health Insurance Law, if the employer fails to compile a list or compiles an incomplete list of the number of people required to participate in health insurance;

– Registering a salary as the basis for health insurance contributions that is lower than the salary stipulated in Article 14 of the 2024 Health Insurance Law;

– Failure to pay or paying insufficient amounts of health insurance premiums after 60 days from the date of payment of health insurance premiums as stipulated in Clause 8, Article 15 of the 2024 Health Insurance Law, and after being urged by competent authorities as prescribed by the Government;

2.6. Measures for handling late payment of mandatory social insurance and unemployment insurance contributions. (Article 40 – Social Insurance Law, Clause 2, Article 49 – Health Insurance Law)

– Mandatory payment of the full amount of overdue contributions; a penalty of 0,03% per day calculated on the overdue social insurance, unemployment insurance, and health insurance contributions, plus the number of days of delay, must be paid into the social insurance fund, unemployment insurance fund, and health insurance fund, respectively.

– Imposing administrative penalties in accordance with the law.

– No consideration will be given to awarding honorary titles or other forms of commendation.

2.7. Measures for handling acts of evading mandatory social insurance and unemployment insurance contributions. (Article 41 – Social Insurance Law; Clauses 3 and 4, Article 49 – Health Insurance Law)

– Mandatory payment of the full amount of evaded contributions; a penalty of 0,03% per day calculated on the amount of evaded social insurance, unemployment insurance, and health insurance contributions, plus the number of days of evasion, must be paid into the social insurance fund, unemployment insurance fund, and health insurance fund, respectively.

– Imposing administrative penalties or pursuing criminal liability in accordance with the law.

– No consideration will be given to awarding honorary titles or other forms of commendation.

– Agencies, organizations, and employers who are late in paying or evade paying health insurance for their employees must reimburse all medical examination and treatment costs within the scope of health insurance benefits and coverage that the employee has paid during the period when they did not have a health insurance card due to the late or evaded payment.

2.8. Transitional provisions (Clause 12, Article 141 - Social Insurance Law; Point d, Clause 5, Article 3 - Health Insurance Law)

Regarding mandatory social insurance, unemployment insurance, and health insurance contributions that employers are responsible for paying according to the provisions of Law No. 58/2014/QH13, Employment Law No. 38/2013/QH13, and Health Insurance Law No. 25/2008/QH12, which have been amended and supplemented by Law No. 32/2013/QH13, Law No. 46/2014/QH13, Law No. 97/2015/QH13, Law No. 35/2018/QH14, Law No. 68/2020/QH14, and Law No. 30/2023/QH15, but which are not paid or not paid in full by June 30, 2025, they will be handled according to the regulations on late payment and evasion of contributions in Social Insurance Law No. 41 and Health Insurance Law No. 51.

3. New points related to social insurance books and health insurance cards.

3.1. Regarding the Social Insurance Book

3.1.1. Regulations on processing registration and issuance of social insurance books for employees working without contracts who participate in voluntary occupational accident insurance according to Article 16 of Government Decree No. 143/2024/ND-CP dated November 1, 2024, effective from January 1, 2025:

"The Social Insurance agency is responsible for issuing the social insurance book within the following timeframe:

a) 07 days from the date of receiving all required documents for those participating in voluntary social insurance for the first time;

b) 15 days from the date of receiving all required documents for the re-issuance of a social insurance book; if the verification process for the social insurance contribution period is complex, it shall not exceed 45 days. If the book is not re-issued, a written response must be provided stating the reasons.

c) Within 10 days from the date of receiving all required documents for the case of adjusting the social insurance participation information of the employee, the social insurance agency must reissue the social insurance book. If the request is not processed, a written response must be provided stating the reasons.

3.1.2. The Social Insurance Law 2024 will come into effect on July 1, 2025.

– Clause 2, Article 25 of the 2024 Social Insurance Law stipulates: “The issuance of social insurance books in electronic form shall be implemented no later than January 1, 2026; paper social insurance books shall be issued upon request by the social insurance participant.”

– According to Point c, Clause 1, Article 10 of the Social Insurance Law, social insurance participants have the right to: “Receive monthly information from the social insurance agency regarding social insurance contributions through electronic means; and have their social insurance contribution information confirmed by the social insurance agency upon request.”

– Point e, Clause 2, Article 10 of the Social Insurance Law states that beneficiaries of social insurance benefits have the right to: “Receive monthly information from the social insurance agency regarding their entitlement to social insurance benefits through electronic means; and have their information about entitlement to social insurance benefits confirmed by the social insurance agency upon request.”

3.2. Regarding health insurance cards

3.2.1. The following codes for eligible participants in health insurance are added:

– LN: A worker is a foreign citizen working in Vietnam under an employment contract of 12 months or more with an employer in Vietnam.

– CD: Business owners with business registration are subject to mandatory social insurance participation.

– VQ: Defense workers and officials currently serving in the military.

– VA: Police officer working in the People's Police

– VY: person performing other duties within the cryptography organization

– HY: Foreign military and cryptography trainees receiving living allowances.

– HA: Police academy trainees who receive living allowances are foreigners.

– QD: Permanent Militia

– Contact: Person receiving monthly social retirement benefits

– LT: Workers who are not eligible for a pension and have not yet reached the age to receive social retirement benefits are currently receiving monthly allowances.

– YT: Village health worker; village midwife.

– KT: Non-professional community worker in villages and residential areas.

– NM: Victim as defined by the Law on Prevention and Combatting Human Trafficking.

– NB: Victims of landmines and unexploded ordnance after the war as defined in Clause 8, Article 3 of Government Decree No. 18/2019/ND-CP dated February 1, 2019.

– LK: Employees on unpaid leave or with a temporary suspension of their employment contract.

3.2.2. Regarding the documents required for issuing health insurance cards.

According to Clause 1, Article 17 of the Health Insurance Law No. 51/2024/QH15:

a) Health insurance application form from agencies, organizations, units, individuals, and households for those participating in health insurance for the first time;

b) The list of health insurance participants for the subjects specified in Clause 1, Article 12 of this Law shall be compiled by the employer within 30 days from the date the employee becomes eligible for health insurance. In cases where the health insurance participant, who is eligible under points b and d of Clause 1, Article 12 of this Law, submits the application themselves, the application form specified in point a of this Clause shall be submitted to the social insurance agency within 30 days from the date they are determined to be eligible for health insurance;

c) The list of health insurance participants for the subjects specified in Clauses 2, 3, 4 and 5 of Article 12 of this Law shall be compiled by the People's Committee of the commune on a household basis, except for the subjects on the list specified in points d and e of this Clause;

d) The list of health insurance participants for subjects managed by the Ministry of Education and Training, the Ministry of Labour, Invalids and Social Affairs, and other Ministries and sectors as stipulated in point n, clause 3, and point b, clause 4, Article 12 of this Law shall be compiled by educational institutions and vocational training institutions;

d) The list of health insurance participants for subjects managed by the Ministry of National Defense and the Ministry of Public Security as stipulated in points a, c, e and h of Clause 1, points a, b, c, d, l and n of Clause 3, point b of Clause 4 of Article 12 of this Law, and the list of subjects stipulated in point i of Clause 1 of Article 12 of this Law, compiled by the Ministry of National Defense and the Ministry of Public Security.

3.3.3. Clause 3 of Article 17 of the 2024 Health Insurance Law stipulates:

"The government regulates the issuance of health insurance cards in both paper and electronic formats."

3.3.4. Clause 1, Article 26 of the 2024 Health Insurance Law stipulates: Health insurance participants have the right to change their initial health insurance medical examination and treatment facility within the first 15 days of each quarter.

3.4.5. Timeframe for issuing and returning health insurance cards

According to Clause 2, Article 17 of the 2024 Health Insurance Law: Within 05 working days from the date of receiving complete documents as prescribed, the social insurance agency must issue health insurance cards to health insurance participants and notify or hand over the cards to the agency or organization managing and compiling the list of beneficiaries.

According to Clause 3, Article 39 of the 2024 Health Insurance Law: Organizations and individuals paying health insurance premiums are responsible for issuing health insurance cards or notifying participants of the results of health insurance card issuance within 03 working days from the date of receiving the card or receiving notification of the results of health insurance card issuance from the social insurance agency.

4. Responsibilities of units under the Vietnam Social Security

4.1. Participant Collection and Development Management Board

– Training and implementation of the new regulations of the Social Insurance Law and Health Insurance Law in 2024.

– Summarize the difficulties and obstacles faced by local social insurance agencies in implementation, and propose solutions.

- Monitor, urge, and inspect the implementation at local social insurance agencies.

4.2. Committee for Propaganda and Participant Support

– Organize regular and continuous dissemination, consultation, and explanation of the new contents of the 2024 Social Insurance and Health Insurance Laws; at the same time, strengthen guidance to regional social insurance agencies to flexibly implement various forms of communication, suitable for each target group and the actual conditions in the locality.

– Create short, memorable, and easy-to-understand videos for dissemination and implementation.

– Intensify communication through electronic media and social platforms (Facebook, Zalo, etc.).

– Monitor and gather information from mass media, the Internet, and public opinion, including participants in social insurance, health insurance, and unemployment insurance; advise the leaders of Vietnam Social Insurance on how to handle information when necessary.

Heads of units and Directors of Social Insurance in each region are requested to organize the implementation. During the implementation process, any difficulties encountered should be promptly reported to Vietnam Social Insurance for consideration and resolution.

 

Recipients: – As above; – Director (for reporting); – The Deputy Directors; – Units: Support Center, Social Security, Health Services; – Save: VT, QLT.

KT. DIRECTOR VICE PRESIDENT Tran Dinh Lieu

 

APPENDIX

LIST OF ELIGIBLE BENEFICIARIES, CONTRIBUTION AMOUNTS, PAYMENT RESPONSIBILITIES, SUPPORT LEVELS, AND PAYMENT METHODS

STT	Subject	Contribution rates, payment responsibilities, contribution support levels, and payment methods.
I	The group is contributed by the employer, the employee, or both.
1	Employees working under fixed-term employment contracts with a duration of one month or more, including cases where the employee and employer agree on a different name but the content reflects paid work, wages, and management, direction, and supervision by one party;	The monthly contribution rate is 4,5% of the monthly salary used as the basis for mandatory social insurance contributions, with the employer contributing two-thirds and the employee contributing one-third.
2	Business managers, controllers, representatives of state capital, representatives of enterprise capital as prescribed by law; members of the Board of Directors, General Director, Director, members of the Supervisory Board or controllers and other elected management positions of cooperatives and cooperative unions as prescribed by the Law on Cooperatives do not receive salaries;	The monthly contribution rate is 4,5% of the monthly salary used as the basis for mandatory social insurance contributions, and is paid by the individual concerned.
3	Employees working under part-time employment contracts whose monthly salary is equal to or higher than the lowest mandatory social insurance contribution base salary as stipulated by social insurance law;	The monthly contribution rate is 4,5% of the monthly salary used as the basis for mandatory social insurance contributions, with the employer contributing two-thirds and the employee contributing one-third.
4	The business owner of a registered business is subject to mandatory social insurance participation according to the provisions of the law on social insurance.	The monthly contribution rate is 4,5% of the monthly salary used as the basis for mandatory social insurance contributions, and is paid by the individual concerned.
5	Foreign workers who are citizens of other countries working in Vietnam under fixed-term employment contracts of 12 months or more with employers in Vietnam, except in cases of internal transfers within the enterprise as stipulated by the law on foreign workers in Vietnam, or at the time of signing the employment contract, having reached the retirement age as prescribed in Clause 2, Article 169 of the Labor Code, or as stipulated otherwise in international treaties to which the Socialist Republic of Vietnam is a party;	The monthly contribution rate is 4,5% of the monthly salary used as the basis for mandatory social insurance contributions, with the employer contributing two-thirds and the employee contributing one-third.
II	Group paid by social insurance organization
1	Employees who take sick leave for 14 working days or more in a month, as stipulated by social insurance laws, are entitled to benefits.	The monthly contribution is 4,5% of the base salary and is paid by the Social Insurance agency.
2	Employees who take maternity leave for 14 working days or more in a month, as stipulated by social insurance laws.	The monthly contribution is 4,5% of the base salary and is paid by the Social Insurance agency.
III	The group is funded by the state budget
1	Ethnic minority people belonging to near-poor households residing in communes and villages in ethnic minority and mountainous regions;	The monthly contribution is 4,5% of the basic salary and is paid by the state budget.
2	The deceased were between 70 and under 75 years old, belonged to near-poor households, and were receiving monthly survivor's benefits;	The monthly contribution is 4,5% of the basic salary and is paid by the state budget.
3	Workers who are not eligible for a pension and have not yet reached the age to receive social retirement benefits are currently receiving monthly allowances as prescribed by social insurance laws.	The monthly contribution is 4,5% of the basic salary and is paid by the state budget.
4	A person receiving a monthly survivor's benefit who is also eligible for social assistance.	The monthly contribution is 4,5% of the basic salary and is paid by the state budget.
5	The group is supported by the state budget
6	Those who join the force participate in protecting security and order at the grassroots level.	The monthly contribution is 4,5% of the basic salary, paid by the individual, with at least 50% of the health insurance contribution subsidized by the state budget.
7	Village health workers; village midwives;	The monthly contribution is 4,5% of the basic salary, paid by the individual, with at least 50% of the health insurance contribution subsidized by the state budget.
8	Non-professional community workers in villages and residential areas as prescribed by law;	The monthly contribution rate is 4,5% of the monthly salary used as the basis for mandatory social insurance contributions, with the employer contributing two-thirds and the employee contributing one-third.
9	Ethnic minority people living in communes that are no longer classified as areas with difficult or extremely difficult socio-economic conditions are entitled to state budget support for health insurance contributions as stipulated by the Government;	The monthly contribution is 4,5% of the basic salary, paid by the individual, with at least 70% of the health insurance contribution subsidized by the state budget.
10	Individuals who are awarded the titles of People's Artisan or Distinguished Artisan according to the provisions of the Law on Cultural Heritage;	The monthly contribution is 4,5% of the basic salary, paid by the individual, with at least 50% of the health insurance contribution subsidized by the state budget.
11	Victims as defined by the Law on Prevention and Combatting Human Trafficking.	The monthly contribution is 4,5% of the basic salary, paid by the individual, with at least 50% of the health insurance contribution subsidized by the state budget.
V	Self-funded health insurance group
1	People who live and work, or who are nurtured and cared for in charitable or religious organizations and institutions;	The monthly contribution is 4,5% of the basic salary and is paid by the individual or household, either as a self-contributor.
2	Employees who are on unpaid leave or whose employment contracts are temporarily suspended.	The monthly contribution is 4,5% of the basic salary and is paid by the individual or household, either as a self-contributor.

 

 

[1] Already subject to compulsory social insurance, compulsory occupational accident insurance, compulsory occupational disease insurance as prescribed in Decree No. 72/2020/ND-CP dated June 30, 2020 of the Government detailing some articles of the Law on Militia and Self-Defense Forces on organization of force building and regime, policies for Militia and Self-Defense Forces.

 

[2] The current reference level is equal to the base salary.

 

[3] According to the draft Decree detailing and guiding the implementation of some articles of the Law on Social Insurance on compulsory social insurance, (i) Business owners of registered businesses paying taxes by declaration method are subject to compulsory social insurance from July 1, 2025 and (ii) Business owners of other registered businesses are subject to compulsory social insurance from July 1, 2029.

 

[4] Clause 13, Article 141 of the Social Insurance Law of 2024.