I. Legal basis

• The Vietnam Law on Social Insurance 2024
• Decree 158/2025/ND-CP
• The Viet Nam Labour Code 2019

II. Who will be subject to compulsory Social Insurance in Vietnam from July 1, 2025?

The Vietnam Law on Social Insurance 2024 explicitly stipulates the subjects to compulsory social insurance as of July 1, 2025 include:

2.1. Vietnamese workers

• 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.

2.2. Foreign workers in Vietnam

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.

2.3. Employers

• 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.

2.4. Exemptions from compulsory Social Insurance participation from July 1, 2025

According to Clause 7, Article 2 of the Law on Social Insurance 2024, the following are not subject to compulsory social insurance include:

• Individuals already receiving pensions, social insurance benefits, or monthly allowances;
• Domestic workers;
• Persons specified under Points m and n, Clause 1, Article 2 of the Law on Social Insurance 2024 who have reached retirement age as prescribed in Clause 2, Article 169 of the Labor Code 2019, except in cases where the remaining contribution period is no more than six months as stipulated in Clause 7, Article 33 of the Law on Social Insurance 2024.

III. Principles of Social Insurance from July 1, 2025

Pursuant to Article 5 of the Law on Social Insurance 2024, the following principles apply from July 1, 2025:

• Benefits under both compulsory and voluntary social insurance are calculated based on contribution rates and contribution periods, with risk-sharing mechanisms among participants as prescribed; 
• Compulsory social insurance contributions are based on the salary used as the contribution base. Voluntary social insurance contributions are based on the income selected by the participant; 
• Employees who contribute to both compulsory and voluntary social insurance are entitled to monthly allowances, retirement, and survivorship benefits based on their combined contribution periods; 
• Any contribution period already used for one-time benefits shall not be counted again for other entitlements; 
• The social insurance fund shall be centrally and transparently managed, used for the correct purposes, and independently accounted for each sub-fund and participant group, depending on whether wages are state-determined or employer-determined; 
• The implementation of social insurance must be simple, convenient, and timely, ensuring full protection of the rights of participants and beneficiaries; 
• The minimum contribution period to qualify for monthly pension and survivorship benefits shall be calculated in years, with 12 months counted as one year. Odd months from 1 to 6 months shall be rounded up to half a year, and from 7 to 11 months shall be counted as one full year;
• Entitlements shall be determined based on the laws in effect at the time the social insurance benefit is claimed. 

IV. Registration for compulsory Social Insurance and issuance of Social Insurance Books

Pursuant to the provisions of Article 28 of the Law on Social Insurance, the procedures for registration of social insurance participation and issuance of social insurance books are specified as follows:

• Individuals specified in Clause 2, Article 28 and Point n, Clause 1, Article 2 of the Law on Social Insurance who register to participate in social insurance through business households, enterprises, cooperatives, or cooperative unions that are responsible for their management shall comply with the provisions of Clause 1, Article 28. 
• Individuals specified in Clause 2 and Point n, Clause 1, Article 2 of the Law on Social Insurance who register to participate in social insurance directly with the social insurance agency shall comply with the provisions of Clause 2, Article 28. 
• Individuals specified in Point g, Clause 1, Article 2 of the Law on Social Insurance shall submit an application dossier, consisting of the declaration form prescribed in Point b, Clause 1, Article 27, to the social insurance agency prior to departing for overseas employment. 
• Agencies or organizations managing civil servants, public employees, and employees must, prior to their assignment as members of Vietnam’s overseas representative missions, register them for social insurance in accordance with the provisions of Clause 1, Article 28 of the Law on Social Insurance, for the individuals specified in Point h, Clause 1, Article 2.

V. Salary as the basis for compulsory Social Insurance contributions

The salary used as the basis for calculating compulsory social insurance contributions is determined under Clause 1, Article 31 of the Law on Social Insurance.

See more details in the article: How to calculate salary as the basis for compulsory social insurance from July 1, 2025

VI. Conclusion

From July 1, 2025, the new provisions of the Law on Social Insurance 2024 and its guiding documents will officially take effect, expanding the scope of individuals subject to compulsory social insurance. Employees, employers, and specific groups such as business household owners, part-time workers, and overseas workers under contracts will be required to fulfill their obligations under the law. To safeguard their rights and avoid legal risks, individuals and organizations should proactively review applicable subjects, prepare registration documents, update relevant information, and ensure proper contribution in accordance with regulations. In addition, understanding the contribution-benefit principles, salary calculation bases, and registration procedures is essential to secure long-term entitlements for participants.

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