Who must adjust social insurance contributions?

Lawyer Nguyen Thi Thuy, YouMe Law Firm LLC replied:

Article 1 of Circular 01/2025/TT-BLDTBXH of the Ministry of Labor, War Invalids and Social Affairs stipulates the adjustment level of salary and monthly income for which social insurance has been paid (effective from February 28, 2025), stipulating the subjects of application as follows:

- Subjects of adjustment of salary for which social insurance has been paid according to the provisions of Clause 1 and Clause 2, Article 10 of Decree 115/2015/ND-CP include:

+ Employees subject to the salary regime prescribed by the State who start participating in social insurance from January 1, 2016 onwards, receive pension, one-time pension upon retirement, one-time social insurance or die and their relatives are entitled to one-time death benefits during the period from January 1, 2025 to December 31, 2025.

+ Employees pay social insurance according to the salary regime decided by the employer, receive pension, one-time pension upon retirement, one-time social insurance or die and relatives are entitled to one-time death benefits during the period from January 1, 2025 to December 31, 2025.

- Subjects adjusting monthly income for social insurance contributions as prescribed in Clause 2, Article 4 of Decree 134/2015/ND-CP are voluntary social insurance participants who receive pensions, one-time pensions upon retirement, one-time social insurance or death and whose relatives are entitled to one-time death benefits during the period from January 1, 2025 to December 31, 2025.

Thus, the subjects must adjust their salary and monthly income for social insurance contributions according to the new regulations above.