YouMe Law Company Limited said: Based on Article 5 of Decree 85/2026/ND-CP stipulating the method of participating in supplementary pension insurance:
1. Subjects specified in Article 4 of this Decree are allowed to voluntarily participate in supplementary pension insurance implemented by pension fund management enterprises through employers.
a) Participating in supplementary pension insurance is not a mandatory condition for recruitment, signing, and renewing labor contracts; employers are not allowed to discriminate or hinder the legitimate rights and interests of employees through participating in supplementary pension insurance.
Employers are not allowed to associate participation in supplementary pension insurance with the policy of rewarding, evaluating emulation and welfare of enterprises for employees.
b) The level of supplementary pension insurance contribution is agreed upon by the employer and the employee on a voluntary basis.
2. Based on labor management requirements and financial capacity, the employer shall develop a written agreement between the employee and the employer on participating in supplementary pension insurance and paying supplementary pension insurance for employees of its enterprise according to the written agreement.
Accordingly, currently, the level of supplementary pension insurance contribution does not have a fixed rate regulation like compulsory social insurance but is regulated according to the principle of voluntary agreement between employees and employers, flexibly based on voluntariness.
