According to Article 2 of the Law on Social Insurance 2024, employees who are Vietnamese citizens subject to compulsory social insurance include:
- People working under indefinite-term labor contracts, fixed-term labor contracts with a term of 1 month or more, even if the employee and the employer agree under another name but have content showing that the employment is paid, salary and the management, operation and supervision of one party;
- Cadres, civil servants, and public employees;
- Defense workers and civil servants, police workers, and other people working in key organizations;
- Officers and professional soldiers of the People's Army; officers, professional non-commissioned officers, officers and technical non-commissioned officers of the People's Public Security; people working in secret services receive the same salary as soldiers.
The Social Insurance Law 2024, effective from July 1, 2025, stipulates in general that labor contracts with a term of 1 month or more are subject to compulsory social insurance contributions, not divided into cases as the Social Insurance Law 2014.
Thus, from July 1, 2025, Vietnamese workers who are Vietnamese citizens working under labor contracts with a term of 1 month or more will be subject to compulsory social insurance. Even in cases where employees and employers negotiate under other names but have content showing that the job has wages, salaries and the management, operation and supervision of one party is still subject to compulsory social insurance.
