2019: Cases Where Employers in Vietnam Are Not Required to Pay Social Insurance for Employees

12:21, 11/07/2024

Participating in social insurance is the obligation of the employee in Vietnam, but there are certain cases where the employee will not have to participate in social insurance.

LATEST FILE FOR CALCULATING MANDATORY SOCIAL INSURANCE (SI), HEALTH INSURANCE (HI), AND UNEMPLOYMENT INSURANCE (UI) CONTRIBUTIONS in Vietnam

1. employees not subject to Clauses 1 and 2, Article 2 of the 2014 Law on Social Insurance

Clauses 1 and 2, Article 2 of the 2014 Law on Social Insurance stipulate the cases that are required to pay mandatory social insurance. Therefore, employees who are not in these cases are not required to pay social insurance.

Article 2. Subjects of application

1. The employees being Vietnamese citizens subject to compulsory social insurance participation include:

a) Individuals working under an indefinite-term labor contract, a definite-term labor contract, a seasonal labor contract or a labor contract for a specific job with a term from full 03 months to under 12 months, including labor contracts signed between the employer and the legal representative of a person under 15 years old as per labor laws;

b) Individuals working under a labor contract with a term from full 01 month to under 03 months;

c) Officials and public employees;

d) National defense workers, public security workers, individuals doing other jobs in cryptographic organizations;

dd) Officers, professional army soldiers in the people's army; officers, non-commissioned officers in the public security's service, officers, non-commissioned officers specialized in technical expertise in the public security force; individuals doing cryptographic work with salaries equivalent to army personnel;

e) Non-commissioned officers, soldiers in the people's army; non-commissioned officers, soldiers in the public security force serving a limited term; cadets at military, public security, and cryptographic academies entitled to living allowances;

g) Individuals working overseas under contracts as stipulated by the Law on Vietnamese employees working abroad under a contract;

h) Managers of enterprises, managers of cooperatives entitled to salaries;

i) Individuals engaging in non-specialized activities at commune, ward, or commune-level townships.

2. Employees being foreign citizens working in Vietnam who possess a work permit or practice certificate or practice license issued by a competent Vietnamese authority are eligible to participate in compulsory social insurance as per regulations of the Government of Vietnam.

In accordance with the above regulations, employees employed under labor contracts with a term of less than 01 month and probationary contracts are not required to pay social insurance.

2. Employees not working for 14 days or more in a month

In addition to the case mentioned in section 1, based on Article 85 of the 2014 Law on Social Insurance and Article 42 of Decision 595/QD-BHXH, employees who do not work and do not receive wages for 14 working days or more in a month are not required to pay social insurance for that month.

Duy Thinh

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- This translation is generated by OpenAI's GPT-4o model;
- The legal regulations in this article are according to Vietnamese Law;
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