Starting from July 1, 2025, participation in compulsory social insurance will be expanded in scope and subjects of application. The Law on Social Insurance No. 41/2024/QH15 promulgated by the National Assembly on June 29, 2024 (“Law on Social Insurance 2024”) will take effect from July 1, 2025.
Accordingly, subjects participating in compulsory social insurance under the Law on Social Insurance 2024 are prescribed as follows:
Employees who are Vietnamese citizens eligible for compulsory social insurance include:
- Persons working under indefinite-term labor contracts or definite-term labor contracts with a term of full 01 months or more, including cases where the employee and the employer agree under another name but with the content of showing paid employment, salary, and management, administration, and supervision of a party;
- Cadres, civil servants, and public employees;
- Defense workers and employees, police workers, and other workers in key organizations;
- Officers and professional soldiers of the People’s Army; professional officers, non-commissioned officers, professional and technical officers and non-commissioned officers of the People’s Public Security; persons doing key work shall receive the same salary as military personnel;
- Non-commissioned officers and soldiers of the People’s Army; non-commissioned officers and soldiers of the People’s Police; army, police, and cipher cadets who are studying are entitled to living expenses;
- Standing militia;
- Employees working abroad under contracts specified in the Law on Vietnamese workers working abroad under contracts, unless otherwise provided for by treaties to which the Socialist Republic of Vietnam is a contracting party;
- Spouses who do not receive salaries from the state budget and are sent on a working trip for a term with members of representative missions of the Socialist Republic of Vietnam abroad are entitled to the subsistence allowance regime;
- Managers of enterprises, controllers, representatives of state capital interests, representatives of capital interests of enterprises by law; members of the Board of Directors, General Directors, Directors, members of the Control Board or controllers and other elected managerial positions of cooperatives or cooperative unions by the Law on Cooperatives with salaries;
- Part-time activists at the commune level, in villages and residential groups;
- The subjects specified in (i) work part-time, have a monthly salary equal to or higher than the salary as the basis for paying the lowest compulsory social insurance;
- Heads of business households of business households with business registration shall participate by the Government’s regulations;
- Managers of enterprises, controllers, representatives of state capital interests, representatives of capital interests of enterprises by law; members of the Board of Directors, General Directors, Directors, members of the Control Board or controllers and other elected managerial positions of cooperatives or cooperative unions by the Law on Non-Salary Cooperatives.
Employees who are foreign citizens working in Vietnam who are eligible for compulsory social insurance when working under a definite-term labor contract with an employer in Vietnam for a term of full 12 months or more, except for the following cases:
- Moving within the enterprise by the law on foreign workers working in Vietnam;
- At the time of signing the labor contract, the employee has reached the retirement age as prescribed in Clause 2, Article 169 of the Labor Code;
- International treaties to which the Socialist Republic of Vietnam is a contracting party have other provisions.
Employers subject to compulsory social insurance include state agencies, public non-business units; agencies, units, and enterprises of the People’s Army, People’s Police and key organizations; political organizations, socio-political organizations, socio-political-professional organizations, socio-professional organizations, other social organizations; foreign agencies and organizations and international organizations operating in the territory of Vietnam; enterprises, cooperative groups, cooperatives, cooperative unions, business households, other organizations and individuals that hire or employ laborers under labor contracts.
According to the above provisions, the subjects participating in compulsory social insurance under the Law on Social Insurance 2024 and the Law on Social Insurance 2014 have the following differences:
| Law on Social Insurance 2024 | Law on Social Insurance 2014 |
| 1. Employees who are Vietnamese citizens | |
| Persons working under indefinite-term labor contracts or definite-term labor contracts with a term of one full 01 months or more, including cases where the employee and the employer agree under another name but with the content of showing paid employment, salary and management, administration, and supervision of a party | Persons working under indefinite-term labor contracts, definite-term labor contracts, seasonal labor contracts, or under a certain job with a term of from full 03 months to less than 12 months, including labor contracts signed between the employer and the legal representative of the person under 15 years old as prescribed provisions of the labor law |
| Persons working under labor contracts with a term of from full 01 months to less than 03 months | |
|
Cadres, civil servants, and public employees |
|
| Defense workers and employees, police workers, and other workers in cipher organizations | Defense workers, police workers, and other workers in cipher organizations |
|
Officers and professional soldiers of the People’s Army; professional officers, non-commissioned officers, professional and technical officers and non-commissioned officers of the People’s Public Security; people doing key jobs receive the same salary as military personnel |
|
| Non-commissioned officers and soldiers of the People’s Army; non-commissioned officers and soldiers of the People’s Police; cadets of the army, police, and cipher who are studying are entitled to subsistence allowances | Non-commissioned officers and soldiers of the People’s Army; non-commissioned officers and soldiers of the People’s Public Security who are serving for a definite time; army, police, and cipher cadets who are studying are entitled to subsistence allowances |
| Standing militia | |
| Employees working abroad under contracts specified in the Law on Vietnamese workers working abroad under contracts, unless otherwise provided for by treaties to which the Socialist Republic of Vietnam is a contracting party | Persons who go to work abroad under contracts specified in the Law on Vietnamese workers who go to work overseas under contracts; |
| Spouses who do not receive salaries from the state budget and are sent on a working trip for a term with members of representative missions of the Socialist Republic of Vietnam abroad are entitled to the subsistence allowance regime; | |
| Managers of enterprises, controllers, representatives of state capital interests, representatives of capital interests of enterprises by law; members of the Board of Directors, General Directors, Directors, members of the Control Board or controllers and other elected managerial positions of cooperatives and cooperative unions by the Law on Cooperatives with salaries | Managers of enterprises and managers of cooperatives who are entitled to salaries; |
| Part-time activists at the commune, village, and neighborhood level | Part-time activists in communes, wards, and townships. |
| The subjects specified in (i) work part-time, have a monthly salary equal to or higher than the salary as the basis for paying the lowest compulsory social insurance; | |
| Heads of business households of business households with business registration shall participate by the Government’s regulations | |
| Managers of enterprises, controllers, representatives of state capital interests, representatives of capital interests of enterprises as prescribed by law; members of the Board of Directors, General Directors, Directors, members of the Control Board or controllers and other elected management titles of cooperatives, unions of cooperatives under the provisions of the Law on Cooperatives without salary. | |
| 2. Employees who are foreign citizens | |
Employees who are foreign citizens working in Vietnam who are eligible for compulsory social insurance when working under a definite-term labor contract with an employer in Vietnam for a term of full 12 months or more, except for the following cases:
|
Employees who are foreign citizens working in Vietnam are subject to compulsory social insurance when they have a work permit practice certificate or practice license issued by a competent authority in Vietnam and have an indefinite-term labor contract. a definite-term labor contract of a full 01 year or more with an employer in Vietnam, except for the following cases:
|
| 3. Employers participating in compulsory social insurance | |
| Employers subject to compulsory social insurance include state agencies, public non-business units; agencies, units, and enterprises of the People’s Army, People’s Police and key organizations; political organizations, socio-political organizations, socio-political-professional organizations, socio-professional organizations, other social organizations; foreign agencies and organizations and international organizations operating in the territory of Vietnam; enterprises, cooperative groups, cooperatives, cooperative unions, business households, other organizations and individuals that hire or employ laborers under labor contracts. | Employers participating in compulsory social insurance include state agencies, non-business units, people’s armed forces units; political organizations, socio-political organizations, socio-political-professional organizations, socio-professional organizations, other social organizations; foreign agencies and organizations and international organizations operating in the territory of Vietnam; enterprises, cooperatives, individual business households, cooperative groups, other organizations and individuals that hire or employ laborers under labor contracts. |
