The Ministry of Justice has published a dossier for appraisal of the draft Decree detailing the implementation of a number of articles of the Law on Social Insurance (SI) on compulsory social insurance (SI). The Decree is drafted by the Ministry of Home Affairs.
Article 7 of the draft Decree stipulates in detail the salary as the basis for compulsory social insurance contributions.
Accordingly, the salary used as the basis for compulsory social insurance contributions is monthly salary, including salary according to job or position, salary allowances and other supplements.
According to the draft, the salary used as the basis for compulsory social insurance contributions does not include other regimes and benefits such as: Bonuses, initiatives; mid-shift meals; fuel support, phone, travel, housing, childcare, childcare; support when employees have relatives who have died, employees have relatives who are married, employees' birthdays, subsidies for employees in difficult circumstances when they have work-related accidents, occupational diseases and other support and subsidies recorded in separate items in the labor contract.
Compared to the previous draft, the drafting agency has accepted comments and clearly stated the allowances not included in social insurance contributions on the basis of inheriting current regulations.
The draft Decree also stipulates that salaries will be the basis for compulsory social insurance contributions for some groups to be added to the list of subjects subject to compulsory social insurance from July 1, 2025.
For employees working under contracts but not full-time, with a monthly salary equal to or higher than the lowest salary used as the basis for compulsory social insurance contributions.
The salary used as the basis for compulsory social insurance contributions for this group is the salary calculated in the month according to the agreement in the labor contract.
In case the labor contract stipulates hourly salary, the monthly salary is equal to the hourly salary multiplied by the number of working hours in the month according to the agreement in the labor contract.
In case the labor contract agrees on daily salaries, the monthly salary is calculated in the month with the wage by day by the number of working days in the month as agreed upon in the labor contract.
In case the labor contract stipulates a weekly salary, the monthly salary is equal to the weekly salary multiplied by the number of working weeks in the month agreed in the labor contract.
For groups of non-professional workers at the commune level, in villages, and residential groups
The salary used as the basis for compulsory social insurance contributions for this group is the monthly allowance of part-time workers at the commune level, in villages and residential groups.
In case the monthly allowance level of part -time activists at the commune level, village or residential group is lower than the salary as the lowest compulsory social insurance payment, the salary is the basis for payment of compulsory social insurance with the lowest compulsory payment base (equal to the reference level).
For standing militia
The salary used as the basis for compulsory social insurance contributions for this group is implemented as the group of non-commissioned officers and soldiers of the People's Army; non-commissioned officers and soldiers of the People's Public Security; military and police students, and non-commissioned officers studying are entitled to living expenses.
For the group of enterprise managers, controllers, state capital representatives, enterprise capital representatives as prescribed by law; members of the Board of Directors, general directors, directors, members of the Control Board or controllers and other management positions elected by cooperatives and cooperative unions as prescribed by the Law on Cooperatives receiving salaries.
The salary used as the basis for compulsory social insurance contributions for this group is the salary that this subject is entitled to according to the provisions of law.
