Decree 158/2025/ND-CP guiding the Law on Social Insurance on compulsory social insurance, effective from July 1, 2025.
Article 16 of the decree stipulates the adjustment of salaries as the basis for compulsory social insurance contributions as follows:
The adjustment of salary as the basis for compulsory social insurance contributions is implemented in accordance with Article 73 of the Law on Social Insurance and is regulated in detail as follows:
1. The salary used as the basis for compulsory social insurance payment to calculate the average level prescribed in Article 72 of the Law on Social Insurance for employees subject to the salary regime decided by the employer and employees subject to the salary regime prescribed by the State starting to participate in social insurance from January 1, 2016 onwards is adjusted according to the following formula:
Salary used as the basis for compulsory social insurance contributions after each adjustment of each year = Salary used as the basis for compulsory social insurance contributions of each year x Salary adjustment coefficient for the basis for social insurance contributions of the corresponding year
a) The salary adjustment coefficient for the basis of social insurance contributions is calculated based on the average annual consumer price index and is determined by the following formula:
Salary adjustment coefficient as the basis for social insurance contributions of the year t = Average consumer price index for the year immediately preceding the year of the employee receiving social insurance calculated according to the average comparison in 1994 / Average annual consumer price index calculated according to the average comparison in 1994.
In which:
t is any year in the adjustment period;
The salary adjustment coefficient for the basis for social insurance contributions in the year t is rounded to two decimals and the lowest level is 1.
b) The salary adjustment coefficient as the basis for social insurance contributions in the years before 1995 is taken from the salary adjustment coefficient as the basis for social insurance contributions in 1994.
2. Based on the annual average consumer price index calculated according to the average comparison base in 1994 provided by the Statistics Office, Ministry of Finance, Vietnam Social Security determines the salary adjustment coefficient as the basis for social insurance payment and implements salary adjustment as the basis for social insurance payment for employees according to the provisions of Clause 1 of this Article.
