Subjects of compulsory social insurance in Vietnam from July 1, 2025

Subjects of compulsory social insurance in Vietnam from July 1, 2025 (image from the internet)

On June 29, 2024, Hanoi passed the Law on Social Insurance 2024, which takes effect in Vietnam on July 1, 2025.

Subjects of compulsory social insurance in Vietnam from July 1, 2025

(1) Workers who are Vietnamese citizens falling under the category of compulsory social insurance participants include:

- Individuals working under labor contracts of indefinite duration or fixed-term contracts for a duration of one month or more, including cases where the employee and the employer agree under other names but the contract involves paid work, salary, and the management, direction, or supervision of one party;

- Officials and public employees;

- Defense workers and public employees, police workers, individuals performing different tasks within the cipher organization;

- Officers, professional soldiers of the People's Army; business officers, technical officers of the People's Public Security; individuals performing secret tasks with a salary similar to that of soldiers;

- Non-commissioned officers, soldiers of the People's Army; non-commissioned officers, compulsory service soldiers of the People's Public Security; military, police, and cipher students receiving a living allowance;

- Permanent militia;

- Workers going abroad for work under contracts specified in the Law on Vietnamese Workers Working Abroad under Contracts 2020, except where the international treaty, of which the Socialist Republic of Vietnam is a member, stipulates otherwise;

- The spouse not receiving a salary from the state budget who is assigned to accompany a member of the representative office of the Socialist Republic of Vietnam abroad and receiving living expenses policies;

- Enterprise managers, controllers, state capital representatives, representatives of the enterprise’s capital according to the law; members of the Board of Directors, General Directors, Directors, members of the Supervisory Board, or controllers, and other elected management positions of cooperatives and cooperative unions as stipulated in the Cooperative Law 2023 and receive a salary;

- Non-professional workers at commune level, in villages, or residential group units;

- Subjects specified in point a clause 1 Article 2 of the Law on Social Insurance 2024 working part-time with a monthly salary at or above the minimum basis for compulsory social insurance contributions;

- Business household owners of business households with business registration according to the regulations of the Government of Vietnam;

- Enterprise managers, controllers, state capital representatives, representatives of enterprise capital according to the law; members of the Board of Directors, General Directors, Directors, members of the Supervisory Board, or controllers, and other elected management positions of cooperatives and cooperative unions stipulated in the Cooperative Law 2023 without a salary.

(2) Foreign workers in Vietnam subject to compulsory social insurance participation when working under fixed-term labor contracts with a duration of 12 months or more with an employer in Vietnam, except in the following cases:

- Internal transfers within the enterprise as per the law on foreign workers working in Vietnam;

- The individual has reached retirement age at the time of signing the labor contract as specified in clause 2 Article 169 of the Labor Code 2019;

- Where the international treaty, of which the Socialist Republic of Vietnam is a member, stipulates otherwise.

(3) Employers required to participate in compulsory social insurance, including state agencies, public service providers; agencies, units, enterprises under the People's Army, People's Public Security, and cipher organizations; political organizations, socio-political organizations, socio-political-professional organizations, socio-professional organizations, and other social organizations; foreign agencies, international organizations operating on Vietnamese territory; enterprises, partnerships, cooperatives, cooperative unions, business households, and other organizations and individuals employing workers under labor contracts.

(Clause 1, 2, 3 Article 2 of the Law on Social Insurance 2024)

More details can be found in Law on Social Insurance 2024, which comes into force in Vietnam from July 1, 2025.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE