Based on Point k, Clause 1, Article 2 of the 2024 Law on Social Insurance, regulations on subjects participating in compulsory social insurance and voluntary social insurance:
1. Workers who are Vietnamese citizens who are subject to compulsory social insurance include:
k) Non-specialized personnel at the commune level, in villages, residential groups;
Based on Article 9 of Decree 158/2025/ND-CP stipulating the contribution level, method and term of compulsory social insurance contribution of employees and employers:
The level of contribution, method and term of compulsory social insurance contribution of employees and employers shall be implemented according to the provisions of Article 33 and Article 34 of the Law on Social Insurance and are specified in detail as follows:
Subjects specified in Point k, Clause 1, Article 2 of the Law on Social Insurance who do not work and do not receive allowances for 14 working days or more in a month, the employee and employer are not required to pay social insurance for that month.
Thus, non-specialized commune-level officials who do not work and do not receive allowances for 14 working days or more in a month, the employee and employer are not required to pay social insurance for that month.
