The Government has issued Decree No. 158/2025/ND-CP detailing and guiding the implementation of a number of articles of the Law on Social Insurance on compulsory social insurance.
Accordingly, the decree regulating salary as the basis for compulsory social insurance contributions is implemented according to the provisions of Clause 1, Article 31 of the Law on Social Insurance and is specified in detail as follows:
The salary used as the basis for compulsory social insurance payment as prescribed in Point b, Clause 1, Article 31 of the Law on Social Insurance is the monthly salary, including salary according to job or position, salary allowances and other supplements.
In which, the salary level according to work or position is determined by the time (by month) of work or position according to the salary scale, salary table developed 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 such as working conditions, work complexity, living conditions, and labor attraction levels that have not been included or not fully included in the salary level, agreed upon in the labor contract;
Excluding dependent salary allowances or fluctuations according to labor productivity, working process and work performance quality of employees;
Other additional expenses are determined at a specific amount along with the prescribed salary level, agreed upon in the labor contract and paid regularly and stably in each salary payment period;
Excluding other supplements dependent or fluctuating according to labor productivity, working process and work quality of workers.
The Decree clearly states that the salary used as the basis for compulsory social insurance contributions for subjects specified in Point 1, Clause 1, Article 2 of the Law on Social Insurance 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 stipulates daily salary, the salary calculated in the month is equal to the daily salary multiplied by the number of working days in the month according to the agreement 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.
The Decree stipulates that the salary used as the basis for compulsory social insurance contributions for subjects specified in Point k, Clause 1, Article 2 of the Law on Social Insurance is the monthly allowance for part-time workers at the commune level, in villages and residential groups.
In case the monthly allowance of non-professional workers at the commune level, in villages and residential groups 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 equal to the lowest salary used as the basis for compulsory social insurance payment prescribed in Point d, Clause 1, Article 31 of the Law on Social Insurance.
The salary used as the basis for compulsory social insurance contributions for subjects specified in Point i, Clause 1, Article 2 of the Law on Social Insurance is the salary that this subject is entitled to according to the provisions of law.
This Decree takes effect from July 1, 2025.
