Are teachers of public schools in Vietnam required to contribute to social insurance?
Are teachers of public schools in Vietnam required to contribute to social insurance?
Based on Article 2 of the Public Employee Law 2010:
Public Employee
A public employee is a Vietnamese citizen recruited for a job position, working at a public service provider under employment policies, receiving a salary from the salary fund of a public service provider in accordance with the law.
According to Clause 1, Article 2 of the Social Insurance Law 2014:
Applicable Subjects
- Employees who are Vietnamese citizens subject to compulsory social insurance participation include:
a) Persons working under an indefinite-term labor contract, a definite-term labor contract, a seasonal labor contract, or performing a specific job lasting from 03 months to less than 12 months, including labor contracts concluded between the employer and the legal representative of a person under 15 years of age as prescribed by labor law;
b) Persons working under a labor contract lasting from 01 month to less than 03 months;
c) Officials and public employees;
d) National defense workers, public security workers, and other personnel in cryptographic organizations;
e) Officers, professional soldiers in the People's Army; officers, professional technical majors in the People's Public Security; personnel working in cryptographic operations, receiving salaries akin to military personnel;
f) Non-commissioned officers, soldiers of the People's Army; non-commissioned officers, combatants of the People's Public Security serving a definite time; students of military, public security, and cryptographic institutions receiving living expenses;
g) Persons working overseas under contracts as prescribed in the Law on Vietnamese Workers Working Overseas under Contracts;
h) Enterprise managers, cooperative executive managers receiving salaries;
i) Non-specialized personnel at commune, ward, commune-level towns.
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Therefore, public school teachers are considered public employees and are subject to compulsory social insurance. Hence, public school teachers must participate in social insurance.
Are teachers of public schools in Vietnam required to contribute to social insurance? (Image from Internet)
Is the seniority allowance for teachers in Vietnam included in the calculation of social insurance contributions?
According to Article 4 of Decree 77/2021/ND-CP, the seniority allowance rate is as follows:
Seniority Allowance Rate
- Teachers engaged in teaching and education who participate in compulsory social insurance for 5 years (60 months) are entitled to a seniority allowance by 5% of the current salary, plus any leadership position allowance and any excess seniority allowance (if any). From the sixth year onward, each subsequent year (full 12 months) accrues an additional 1%.
- The seniority allowance is paid alongside the monthly salary and used to calculate contributions and benefits for social insurance, health insurance, and unemployment insurance.
- Calculation method for monthly seniority allowance:
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Thus, the seniority allowance for teachers is paid alongside the monthly salary and is used to calculate contributions and benefits for social insurance, health insurance, and unemployment insurance.
Does a public employee working as visiting lecturer in Vietnam need to pay mandatory social insurance?
Based on Article 42 of the Procedure for the Collection of Social Insurance, Health Insurance, Unemployment Insurance, Occupational Accident, and Disease Insurance; Issuance of Social Insurance Books, Health Insurance Cards issued together with Decision 595/QD-BHXH 2017:
Subject Management
- An employee simultaneously engaged in 02 or more labor contracts with different units shall pay social insurance and unemployment insurance according to the first labor contract, health insurance according to the labor contract with the highest salary, and occupational accident and disease insurance according to each labor contract.
- An employee working under a labor contract (excluding those working under an indefinite-term labor contract as prescribed in Decree No. 68/2000/ND-CP dated November 17, 2000, of the Government of Vietnam on labor contract policies for certain types of work in state administrative agencies, public service providers) within a state administrative agency, public service provider must contribute to social insurance, health insurance, unemployment insurance, occupational accident and disease insurance based on the salary stated in the labor contract.
- Units allowed to temporarily suspend contributions to the retirement and survivorship fund must still contribute to the sick-leave and maternity fund, occupational accident and disease fund, health insurance fund, and unemployment insurance fund. Once the temporary suspension period expires, the unit must resume contributions to social insurance, health insurance, unemployment insurance, occupational accident and disease insurance as per the registered method and compensate for the period of suspended contributions to the retirement and survivorship fund. The contribution compensation will not be subject to late-payment interest fines.
During the temporary suspension period, should there be any employee cessation, transfer, or resolution of social insurance policies, the unit must pay the full social insurance, health insurance, unemployment insurance, occupational accident and disease insurance, and any late fees (if applicable) for that employee to confirm their social insurance book.
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A public employee who acts as a visiting lecturer at another unit will enter into a visiting lecturer contract with that unit. However, the visiting lecturer contract is not a labor contract but rather a service contract, governed by the Civil Code 2015. Therefore, public employees performing visiting lecturer roles at other units will not be subject to mandatory social insurance contributions.
Furthermore, a public employee who is a visiting lecturer at another unit does not pay social insurance for the visiting lecturer contract. However, in this case, the teacher still pays compulsory social insurance on their regular salary if they are a public employee teaching cumulatively or in government public schools.
