The social insurance contribution rate for non-professional commune-level cadres is stipulated in Article 33 of the Law on Social Insurance 2024.
Accordingly, the payment level, method and duration of compulsory social insurance payment for employees are stipulated as follows:
1. The payment level and payment method of the subjects specified in Points a, b, c, d, i, k and l, Clause 1 and Clause 2, Article 2 of this Law are stipulated as follows:
a) The monthly contribution rate is equal to 8% of the salary used as the basis for compulsory social insurance contributions to the pension and death fund;
b) Pay to the social insurance agency according to the monthly payment method.
In case the subjects specified in Point a, Clause 1, Article 2 of this Law receive salary according to products, according to contracts at enterprises, cooperatives, cooperative unions, business households operating in the fields of agriculture, forestry, fishery, and forestry, they shall pay monthly, 3-month or 6-month payment.
At the same time, according to Clause 1, Article 34 of the Law on Social Insurance 2024, there are regulations on the contribution rate, method and duration of compulsory social insurance payment by employers:
1. Employers who pay compulsory social insurance monthly are paid on the salary as the basis for compulsory social insurance contributions of the subjects specified in Points a, b, c, d, i, k and l, Clause 1 and Clause 2, Article 2 of this Law: 3% to the sickness and maternity fund; 14% to the retirement and death fund.
Thus, from July 1, 2025, non-professional cadres at the commune level will pay social insurance at 25%, specifically: 8% of salary used as the basis for compulsory social insurance contributions to the pension and death fund paid by non-professional cadres at the commune level;
3% of salary used as the basis for compulsory social insurance contributions to the sickness and maternity fund paid by employers;
14% of the salary used as the basis for compulsory social insurance contributions to the pension and death fund paid by employers.
