The Law on Social Insurance (SI) 2024 officially takes effect from July 1, 2025, introducing several important changes. Notably, the new point of the Law is to expand the group of compulsory social insurance contributors and regulate the SI contribution rate for this group of subjects.

✅ Expanded groups subject to mandatory social insurance contributions, including:

• Part-time workers having monthly earning at least equal to the statutory pay rate.

• Individuals working under contracts (not necessarily titled “labor contracts”) that include wage payment and supervision/management.

• Non-specialized personnel at village or residential group levels • Registered household business owners.

• Unpaid managers of enterprises or cooperatives.

• Full-time members of the local militia force.

✅ Contribution rate:

• Equivalent to 25% of the salary used as the contribution base.

• Current salary base: minimum of VND 2.34 million/month, maximum of VND 46.8 million/month.

➡️ This means the contribution ranges from VND 585,000 to VND 11.7 million/month.

Get prepared and stay in Legal compliance with Gattaca Law

Trung Anh

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