1. Salary as the basis for compulsory social insurance contributions
According to the provisions of Article 31 Law on Social Insurance of Vietnam 2024, Article 7 of Decree 158/2025/ND-CP, the salary used as the basis for compulsory social insurance contributions is regulated as follows:
1.1. For employees subject to the salary regime regulated by the State
For employees subject to the salary regime regulated by the State, the salary used as the basis for social insurance contributions is the monthly salary based on position, title, rank, grade, military rank, and allowances for position, seniority above the framework (phụ cấp thâm niên vượt khung), professional seniority, and retained salary difference coefficient (if any);
1.2. For employees subject to the salary regime decided by the employer
For employees subject to the salary regime decided by the employer, the salary used as the basis for compulsory social insurance contributions is the monthly salary, including the salary level based on job or title, salary allowances, and other additional payments agreed to be paid regularly and stably in each pay period. Specifically:
– Salary level according to job or title calculated by time (monthly) for the job or title according to the salary scale and payroll built by the employer in accordance with the provisions of Article 93 of the Labor Code of Vietnam 2019 and agreed upon in the labor contract;
– Salary allowances to compensate for factors regarding working conditions, complexity of work, living conditions, and level of labor attraction that the salary has not fully accounted for, agreed upon in the labor contract; not including salary allowances dependent on or fluctuating with labor productivity, work process, and quality of work performance of the employee;
– Other additional payments with a specific amount determined together with the salary, agreed upon in the labor contract and paid regularly and stably in each pay period; not including other additional payments dependent on or fluctuating with labor productivity, work process, and quality of work performance of the employee.
In cases where an employee stops working but still receives a monthly salary equal to or higher than the minimum salary used as the basis for compulsory social insurance contributions, contributions shall be made based on the salary received during the period of work stoppage.
1.3. For non-specialized commune, village, and residential group officials
The salary used as the basis for compulsory social insurance contributions for non-specialized commune, village, and residential group officials is their monthly allowance. If the monthly allowance for non-specialized commune, village, and residential group officials is lower than the minimum 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 minimum salary used as the basis for compulsory social insurance contributions as stipulated in Point d, Clause 1, Article 31 of the Social Insurance Law.
1.4. For subjects specified in Points g, h, m, and n, Clause 1, Article 2 of the Social Insurance Law
Subjects specified in Points g, h, m, and n, Clause 1, Article 2 of this Law may choose the salary used as the basis for compulsory social insurance contributions, but it must be at least equal to the reference level and at most 20 times the reference level at the time of contribution.
After at least 12 months of making social insurance contributions based on the chosen salary, employees may choose a new salary as the basis for social insurance contributions;
Note:
– The minimum salary used as the basis for compulsory social insurance contributions is equal to the reference level, and the maximum is 20 times the reference level at the time of contribution.
– The minimum income used as the basis for voluntary social insurance contributions is equal to the poverty line for rural areas, and the maximum is 20 times the reference level at the time of contribution.
2. Social insurance contribution rates
According to the provisions of Article 31 Law on Social Insurance of Vietnam 2024, the compulsory social insurance contribution rates include:
– 3% of the salary used as the basis for social insurance contributions to the sickness and maternity fund;
– 22% of the salary used as the basis for social insurance contributions to the retirement and survivorship fund.
The voluntary social insurance contribution rate is 22% of the income used as the basis for social insurance contributions to the retirement and survivorship fund.
