Ms. Duong Thi Minh Chau - Head of the Department of Propaganda and Support for Social Insurance Participants Region I (Hanoi) - advised:
According to the Social Insurance Law 2014 ( valid until June 30, 2025), the time factor to determine the subjects of compulsory social insurance participation is mainly those working under indefinite-term labor contracts, fixed-term labor contracts with a term of 1 month or more, or seasonal labor contracts with a term of 3 months to less than 12 months.
Regarding " part-time employees" in the Social Insurance Law 2014, it is not clearly regulated that they are subjects participating in compulsory social insurance if their labor contracts do not fall under the specific types of contracts mentioned above or do not meet the prescribed term.
With the Social Insurance Law 2024, there have been fundamental changes to solve practical problems and expand coverage.
Specifically, the new Law stipulates the addition of " part-time employees" who are subject to compulsory social insurance if their monthly salary is equal to or higher than the salary used as the lowest basis for compulsory social insurance contributions.
This "lowest salary as the basis for compulsory social insurance contributions" is determined by the "reference level" as prescribed in Article 31 of the Social Insurance Law 2024. When the basic salary has not been abolished, the reference level will be equal to the basic salary.
This new regulation demonstrates the State's commitment to ensuring social security for all employees, including those who work flexibly, not according to fixed office hours, which is increasingly popular in the modern economy.
The assignment of part-time employees to compulsory social insurance subjects is part of the overall goal of the Social Insurance Law 2024 to expand coverage of subjects participating in and receiving social insurance policies.
In addition, the Social Insurance Law 2024 also adds many other groups of subjects to the compulsory social insurance, including: People working under contracts do not have the name of the labor contract but have content showing that the employment is paid, salaried and managed, operated and supervised by one party. Part-time workers in villages and residential groups. Business owners with business registration. Business managers, controllers, state capital representatives, Board members, General Directors, Directors, control board members or controllers and other management positions elected by cooperatives and cooperative unions who do not receive salaries. Standing militia forces.
