The Government has just issued Decree 159/2025/ND-CP detailing and guiding the implementation of the Law on Social Insurance (SI) on voluntarySI, with a notable new point being the increase in the level of support for contributions to participants.
According to Article 5 of Decree No. 159/2025/ND-CP: voluntary social insurance participants are supported by the State with a percentage (%) of the monthly voluntary social insurance contribution according to the poverty line of rural areas as prescribed in Clause 2, Article 31 and Clause 1, Article 36 of the Social Insurance Law, specifically:
- At least 50% for participants from poor households, people living in island communes and special zones as prescribed by the Government and the Prime Minister;
- equal to 40% for participants in near-poor households;
- equal to 30% for ethnic minority participants;
- equal to 20% for other participants.
This support level is much higher than the level prescribed in Decree No. 134/2015/ND-CP dated December 29, 2015 of the Government ( valid until June 30, 2025): Voluntary social insurance participants are supported with 30% for participants in poor households; 25% for participants in near-poor households and 10% for other subjects.
The support period is not more than 10 years, based on the actual participation period. If participants are in many priority areas, the highest support level will be applied. At the same time, local authorities can decide to provide additional support beyond the prescribed level, depending on budget conditions and social mobilization.
Regarding the method, participants pay their contribution responsibility to the social insurance agency or the collection service unit. Every quarter, the financial institution will transfer the support fund to the Social Insurance fund, ensuring timely payment.
The Decree takes effect from July 1, 2025, replacing Decree 134/2015/ND-CP.
