Pursuant to Article 5 of Decree 158/2025/ND-CP, the reference level is guided as follows:
(1) The reference level is the amount of money decided by the Government to calculate the contribution level and the level of enjoyment of some social insurance regimes prescribed in the Law on Social Insurance.
(2) When the basic salary has not been abolished, the reference level prescribed in the Law on Social Insurance 2024 is equal to the basic salary. At the time the basic salary is abolished, the reference level shall not be lower than that basic salary.
(3) When the basic salary is abolished, the reference level will be adjusted by the Government based on the increase in the consumer price index, economic growth, in accordance with the capacity of the state budget and the social insurance fund.
The Social Insurance Law 2024 and Decree 158/2025/ND-CP take effect from July 1, 2025.