Decree 158/2025/ND-CP details and guides the implementation of a number of articles of the Law on Social Insurance on compulsory social insurance.
Article 8. Patchwork collection and payment of compulsory social insurance
1. Cases of collection and payment of compulsory social insurance:
a) Adjust salary increase to increase salary as a basis for compulsory social insurance payment, with the processing time returned before;
b) In case Vietnamese workers working abroad are allowed to extend their contracts or sign new labor contracts right in the host country, they will pay after returning home;
c) Subjects specified in Point m and Point n, Clause 1, Article 2 of the Law on Social Insurance shall pay after the social insurance payment period no later than the period specified in Point b, Clause 4, Article 33 of the Law on Social Insurance.
2. The amount of money collected and paid for compulsory social insurance is calculated as follows:
a) For the cases specified in Point a and Point b, Clause 1 of this Article, the amount to be collected is the amount payable for compulsory social insurance as prescribed in Articles 33 and 34 of the Law on Social Insurance.
In case by the end of the last day of the following month after the month, there is a decision to adjust the salary increase or return home for the month but the employer and the employee have not yet paid compulsory social insurance, when collecting compulsory social insurance, the social insurance agency shall comply with the provisions of Clause 1, Article 40 and Clause 1, Article 41 of the Law on Social Insurance;
b) In the case specified in Point c, Clause 1 of this Article, the amount to be collected is the amount payable for compulsory social insurance as prescribed in Point a, Clause 4, Article 33 of the Law on Social Insurance and the amount equal to 0.03%/day calculated on the amount of compulsory social insurance payable and the number of days of payment after the social insurance payment period as prescribed in Point b, Clause 4, Article 33 of the Law on Social Insurance.
3. Employers are responsible for paying the full amount of compulsory social insurance payable prescribed in Clause 1, Article 40 and Clause 1, Article 41 of the Law on Social Insurance for employees who are eligible for social insurance or quit their jobs, terminate labor contracts, or work contracts to promptly resolve social insurance regimes for employees.
In case the employer has not paid the full amount of compulsory social insurance, the social insurance regime will be resolved based on the period of social insurance payment for employees eligible for social insurance, confirming the period of social insurance payment until the time of social insurance payment for employees who quit their jobs, terminate labor contracts, or work contracts; after recovering the amount of compulsory social insurance payment, it will be confirmed to supplement the period of social insurance payment and the social insurance regime level will be adjusted.
