From July 01, 2025, What Documents Are Required for Mandatory Social Insurance Registration?
From July 1, 2025, what documents are required to register for compulsory social insurance?
Based on Article 27 of the Social Insurance Law 2024, the registration file for compulsory social insurance and voluntary social insurance includes:
Registration file for compulsory social insurance and voluntary social insurance
- The registration file for compulsory social insurance of subjects participating in compulsory social insurance, except for subjects specified at points m and n clause 1 Article 2 of this Law includes:
a) Registration form for social insurance participation of the employer attached with the list of employees participating in social insurance;
b) Registration form for social insurance participation of the employee.
- The registration file for compulsory social insurance for the subjects specified at points m and n clause 1 Article 2 of this Law, if submitted through the employer, shall follow the provisions of clause 1 of this Article. If self-submitted, the file comprises the registration form specified at point b clause 1 of this Article.
- The registration file for voluntary social insurance is the registration form for social insurance participation of individuals participating in voluntary social insurance.
Thus, from July 1, 2025, the compulsory social insurance registration file includes the following documents:
- Registration form for social insurance participation of the employer attached with the list of employees participating in social insurance- Registration form for social insurance participation of the employee.
Note: The above file does not apply to the following subjects:
- Business household owners of business households with business registration complying with the regulations of the Government of Vietnam- Managers of enterprises, controllers, representatives of state capital, representatives of enterprise capital as prescribed by law; members of the Board of Directors, General Directors, Directors, members of the Supervisory Board or controllers, and other elected management positions of cooperatives, cooperative unions without salary.
From July 1, 2025, what documents are required to register for compulsory social insurance? (Image from the Internet)
What is the compulsory social insurance contribution rate for employees?
Based on Article 32 of the Social Insurance Law 2024, the social insurance contribution rates are specified as follows:
Social insurance contribution rates
1. The compulsory social insurance contribution rate includes:
a) 3% of the salary used as the basis for social insurance contribution to the sickness and maternity fund;
b) 22% of the salary used as the basis for social insurance contribution to the retirement and survivors' fund.
- The voluntary social insurance contribution rate is 22% of the income used as the basis for social insurance contribution to the retirement and survivors' fund.
According to the above regulations, the compulsory social insurance contribution rate for employees from July 1, 2025, is as follows:
- 3% of the salary used as the basis for social insurance contribution to the sickness and maternity fund- 22% of the salary used as the basis for social insurance contribution to the retirement and survivors' fund
Which cases are not subject to compulsory social insurance participation?
Based on clause 7 Article 2 of the Social Insurance Law 2024, the subjects particularly participating in compulsory social insurance and voluntary social insurance include:
Subjects participating in compulsory social insurance and voluntary social insurance
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7. The following cases are not subject to compulsory social insurance participation:
a) Persons receiving pensions, social insurance benefits, or monthly allowances.
The Government of Vietnam stipulates that persons receiving social insurance subsidies and monthly allowances are not subject to compulsory social insurance participation;
b) Housemaids;
c) Persons specified at points m and n clause 1 Article 2 of this Law who have reached the retirement age as prescribed in clause 2 Article 169 of the Labor Code, except for cases where the remaining social insurance contribution period is up to a maximum of 6 months as specified in clause 7 Article 33 of this Law.
Thus, cases not subject to compulsory social insurance participation include:
- Persons receiving pensions, social insurance benefits, or monthly allowances- Housemaids- The following subjects who have reached the retirement age, except for cases where the remaining social insurance contribution period is up to a maximum of 6 months:
+ Business household owners of business households with business registration complying with the regulations of the Government of Vietnam
+ Managers of enterprises, controllers, representatives of state capital, representatives of enterprise capital as prescribed by law; members of the Board of Directors, General Directors, Directors, members of the Supervisory Board or controllers, and other elected management positions of cooperatives, cooperative unions without salary.
Note: The Social Insurance Law 2024 is effective from July 1, 2025.
