The Circular applies to employees participating in compulsory social insurance in the Ministry of National Defense, including:
Officers and professional soldiers of the People's Army; people working in secret services receive the same salary as soldiers;
Sub-officers and soldiers of the People's Army; military students and mechanical engineers studying are entitled to living expenses;
Employees of the above two subjects, during their time studying, interning, working, researching, or nursing abroad who still receive salary or military rank allowance or living allowance in the country, shall pay and enjoy the social insurance regimes prescribed in the Circular.
The Circular is also applied to SDDLD participating in compulsory social insurance, including: Agencies, units, organizations and individuals related to the implementation of social insurance policies for the above subjects.
The contribution rate and salary used as the basis for compulsory social insurance contributions are stipulated as follows:
The first 2 years from the month and year of military service (full 24 months) are equal to 22% of the reference level twice; then for each subsequent year, the reference level will increase by 0.5 times, up to a maximum of 4 times the reference level. In case employees who have participated in social insurance before and after July 1, 2025 are all non-commissioned officers, soldiers of the People's Army; military students, and non-commissioned officers currently studying are entitled to living expenses, the time for determining the first 2 years as the basis for calculating social insurance salary is implemented according to the provisions of Clause 2, Article 6 of Decree No. 157/2025/ND-CP.
In case officers and professional soldiers of the People's Army; people working in secret service receive salaries as for soldiers who are sick due to performing military, defense, security tasks, participating in natural disaster prevention, fire, epidemic, rescue and relief and have to quit their jobs without receiving salaries for 14 working days or more in a month, the employee shall pay social insurance according to the provisions of Clause 1, Article 33 of the Law on Social Insurance; the Ministry of National Defense shall pay social insurance according to the provisions of Clause 1, Article 34 of the Law on Social Insurance guaranteed by the state budget.
The salary used as the basis for social insurance contributions is the salary of the month immediately preceding the illness. In case of illness in the first month of work, the social insurance contribution rate is determined by the salary used as the basis for social insurance payment for that month - this period is counted as the period of social insurance participation.
Circular No. 90/2025/TT-BQP takes effect from October 2, 2025.
