According to Article 33 of the Social Insurance Law 2024, those who are subjects specified in Points m and n, Clause 1, Article 2 must pay compulsory monthly social insurance with a total of 25% of their salary. Of which, 3% is contributed to the sickness and maternity fund, 10% is contributed to the retirement and death fund.
The subjects specified in Point m and Clause 1, Article 2 of this Law include: business managers, cooperative managers who do not receive salaries; part-time workers with an income level from the minimum wage or higher and have a labor contract with a term of 1 month or more.
The subjects specified can pay directly to the social insurance agency or pay through business households, enterprises, cooperatives, and cooperative unions participating in management under the monthly payment method (3 or 6 months/time).
In which, the latest payment deadline is the last day of the following month right after the payment cycle.
Thus, the social insurance contribution for the position of director from July 1, 2025 is equal to 3% of the salary used as the basis for compulsory social insurance contributions to the sickness and maternity fund; 10% of the salary used as the basis for compulsory social insurance contributions to the pension and death fund.
