It is expected that the Decree will take effect on July 1, 2025 - the time of implementation of the Law on Social Insurance.
Accordingly, the Ministry of Labor, War Invalids and Social Affairs proposes to regulate the salary as the basis for compulsory social insurance contributions for employees subject to the salary regime decided by the employer, in the direction of basing on the salary regulations according to the provisions of labor law (monthly salary), to determine the amounts (salary, salary allowances, other supplements) subject to compulsory social insurance contributions.
In which, the salary according to the job or position is calculated according to the time (by month) of the job, or the position according to the salary scale, salary table built by the employer, according to the provisions of Article 93 of the Labor Code agreed upon in the labor contract.
Salary allowances to compensate for factors related to working conditions, complexity of work, living conditions, and labor attraction that are not taken into account or not fully taken into account in the salary, are agreed upon in the labor contract; not including salary allowances that depend on or fluctuate according to labor productivity, work process, and quality of work performance of the employee.
Other additional amounts are determined in specific amounts together with the salary, agreed upon in the labor contract and paid regularly and stably in each pay period; do not include other additional amounts that depend on or fluctuate according to the employee's labor productivity, work process, and work performance quality.
Regarding the salary used as the basis for compulsory social insurance contributions for part-time workers at the commune, village, and residential group levels, the draft stipulates that it is the monthly allowance they receive.
In case the monthly allowance of a part-time worker at the commune, village or residential group level is lower than the lowest salary used as the basis for compulsory social insurance payment, the salary used as the basis for compulsory social insurance payment shall be equal to the lowest salary used as the basis for compulsory social insurance payment.
The Ministry of Labor, War Invalids and Social Affairs said that according to current regulations, the salary used as the basis for social insurance contributions for part-time workers at the commune level is the basic salary.
However, currently, part-time workers at the commune, village and residential group levels are entitled to an allowance allocated by the central state budget to localities, at a level equal to 1.5 - 2 times the basic salary.
Therefore, the draft Decree proposes to stipulate that the salary used as the basis for compulsory social insurance contributions for part-time workers at the commune, village, and residential group levels is the monthly allowance.
In addition, the draft Decree stipulates the salary as the basis for compulsory social insurance contributions in cases where the salary is stated in the labor contract and the salary is paid to employees in foreign currency, on the basis of inheriting current regulations.
