Article 36 of the amended Social Insurance Law (effective from July 1, 2025) stipulates:
Contribution rates, methods, and deadlines for voluntary social insurance participants
1. Subjects specified in Clause 4, Article 2 of this Law shall contribute 22% of their income as the basis for voluntary social insurance contributions to the retirement and survivorship fund monthly.
Based on socio-economic development conditions and the state budget capacity at each period, the Government shall stipulate the support levels, support subjects, and the implementation time of the policy to support voluntary social insurance contributions for voluntary social insurance participants.
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Meanwhile, Article 87 of the current Social Insurance Law stipulates:
Contribution rates and methods for voluntary social insurance participants
1. Employees specified in Clause 4, Article 2 of this Law shall contribute 22% of the monthly income chosen by the employee to the retirement and survivorship fund monthly; the lowest monthly income used as the basis for social insurance contributions is equal to the poverty line in rural areas, and the highest is 20 times the basic salary.
Based on socio-economic development conditions and the state budget capacity at each period, the support levels, support subjects, and the implementation time of the policy to support voluntary social insurance contributions for employees participating in voluntary social insurance shall be stipulated.
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Accordingly, compared to the current situation, the percentage rate for voluntary social insurance contributions remains at 22% of income. However, the monthly income chosen by the employee is replaced by the income used as the basis for voluntary social insurance contributions.
Additionally, the amended Social Insurance Law also removes the lowest and highest monthly income used as the basis for social insurance contributions.
