Decree 157/2025/ND-CP dated June 25, 2025 guides the Law on Social Insurance on compulsory social insurance for soldiers, People's Public Security, standing militia and people working in secret services to receive salaries as for soldiers. The Decree takes effect from July 1, 2025.
Article 6 of Decree 157 stipulates the salary as the basis for social insurance contributions of subjects specified in Point d, Point e, Clause 1, Article 2 of the Law on Social Insurance as follows:
1. The monthly salary used as the basis for social insurance contributions of employees as prescribed in Point d, Point e, Clause 1, Article 2 of the Law on Social Insurance, is implemented as follows:
The first two years of payment are equal to 2 times the reference level, then each following year it is increased by 0.5 times the reference level, up to 4 times the reference level at the time of payment.
2. In case the employee has a period of time before and after July 1, 2025 and is a subject specified in Point d, Point e, Clause 1, Article 2 of the Law on Social Insurance, the salary used as the basis for social insurance payment from July 1, 2025 onwards will be calculated according to the provisions of Clause 1 of this Article; the period of determination of the first two years as the basis for calculating social insurance salary is calculated from the time of military service, participation in the People's Public Security service, military and police trainees receiving living expenses, and participating in the regular militia.
According to Point e, Clause 1, Article 2 of the Law on Social Insurance, the standing militia is a subject participating in compulsory social insurance from July 1, 2025.
