According to Article 2 of the Law on Social Insurance 2024 (effective from July 1, 2025), employees who are Vietnamese citizens subject to compulsory social insurance include:
- People working under indefinite-term labor contracts, fixed-term labor contracts with a term of 1 month or more, even if the employee and the employer agree under another name but have content showing that the employment is paid, salary and the management, operation and supervision of one party;
- Cadres, civil servants, and public employees;
- Defense workers and civil servants, police workers, and other people working in key organizations;
- Officers and professional soldiers of the People's Army; officers, professional non-commissioned officers, officers and technical non-commissioned officers of the People's Public Security; people working in secret services receive the same salary as soldiers;
…
Currently, the subjects participating in compulsory social insurance are stipulated in Clause 1, Article 2 of the Law on Social Insurance 2014 as follows:
Article 2. Subjects of application
1. Workers who are Vietnamese citizens are subject to compulsory social insurance, including:
a) People working under indefinite-term labor contracts, fixed-term labor contracts, seasonal labor contracts or for a certain job with a term of 3 months to less than 12 months, including labor contracts signed between the employer and the legal representative of a person under 15 years old as prescribed by the law on labor;
b) People working under labor contracts with a term of less than 1 month to less than 3 months;
c) Cadres, civil servants, and public employees;
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Thus, the Law on Social Insurance 2024 has generally stipulated that labor contracts with a term of 1 month or more are subject to compulsory social insurance contributions without dividing them into cases as in the Law on Social Insurance 2014.
At the same time, compared to the Law on Social Insurance 2014, the Law on Social Insurance 2024 has supplemented and clarified the forms of labor contracts with other names but with similar content to labor contracts.
