According to Khanh Hoa Provincial Social Insurance, as of May 2026, the whole province has 232 units still owing social insurance (SI) for non-specialized workers in communes, wards, villages, and residential groups.
The total number of related workers is 1,459 people, with the amount of late payment of social insurance of more than 2.226 billion VND.
Among the localities with large debts, the area managed by Dien Lac Grassroots Social Insurance recorded 379 units, with a total amount of late payments of more than 1.229 billion VND, accounting for a large proportion of the total debt of the whole province.
According to the leader of Khanh Hoa Provincial Social Insurance, from July 1, 2025, the 2024 Social Insurance Law officially takes effect, adding non-specialized workers at the commune, village, and residential group levels to the group participating in compulsory social insurance.
Specifically, point k, clause 1, Article 2 of the 2024 Law on Social Insurance stipulates that non-specialized workers at the commune, village, and residential group levels are subject to compulsory social insurance participation.
For health insurance (HI), non-specialized workers at the commune level participate according to the provisions of point g, clause 1, Article 12 of the amended HI Law in 2024.
Meanwhile, non-specialized workers in villages and residential groups are supported by the state budget with 50% of the health insurance contribution level according to current regulations.
According to Decree No. 158/2025/ND-CP, the salary used as a basis for social insurance contributions for this group of subjects is the monthly allowance level. In case the allowance level is lower than the minimum salary used as a basis for compulsory social insurance contributions, it shall be implemented according to the minimum level specified in point d, clause 1, Article 31 of the 2024 Social Insurance Law.
The current social insurance contribution rate is 25%, including 22% for the pension and survivorship fund and 3% for the sickness and maternity fund.
The health insurance contribution level is 4.5% according to regulations for each group of subjects. In which, non-specialized workers at the commune level pay monthly at 4.5% of the base salary (employees pay 3% and employees pay 1.5%).
Non-specialized workers in villages and residential groups contribute at 4.5% of the reference level (currently the reference level is equal to the base salary of 2,340,000 VND).
Regarding the method of paying social insurance and health insurance, regulations currently apply to non-specialized workers at the commune level: Every month, employers pay social insurance and health insurance in the employee's share and deduct the employee's contribution to the social insurance fund according to regulations (the employer pays 20%, the employee 9.5%).
Non-specialized workers in villages and residential groups, monthly employers pay the employer's social insurance portion (3% to the sickness and maternity fund and 14% to the pension and survivorship fund) and deduct the employee's contribution to the social insurance fund (8% to the pension and survivorship fund) according to regulations.
Regarding health insurance, employers deduct 50% of the employee's health insurance contribution level and the remaining 50% of the health insurance contribution level supported by the state budget to contribute to the Health Insurance Fund.
