How to participate in supplementary pension insurance?

Legal Consulting Office of Lao Dong Newspaper answers:

Clauses 1, 2, Article 5 of Decree 85/2026/ND-CP Regulations on supplementary pension insurance (effective from May 10, 2026), stipulating methods of participating in supplementary pension insurance

1. Subjects specified in Article 4 of this Decree are allowed to voluntarily participate in supplementary pension insurance implemented by pension fund management enterprises through employers.

a) Participating in supplementary pension insurance is not a mandatory condition for recruitment, signing, and renewing labor contracts; employers are not allowed to discriminate or hinder the legitimate rights and interests of employees through participating in supplementary pension insurance. Employers are not allowed to associate participation in supplementary pension insurance with the policy of rewarding, evaluating emulation and welfare of enterprises for employees.

b) The level of supplementary pension insurance contribution is agreed upon by the employer and the employee on a voluntary basis.

2. Based on labor management requirements and financial capacity, the employer shall develop a written agreement between the employee and the employer on participating in supplementary pension insurance and paying supplementary pension insurance for employees of its enterprise according to the written agreement.

Article 4 of Decree 85/2026/ND-CP stipulates that the subjects participating in supplementary pension insurance are employers and employees who have participated in compulsory social insurance as prescribed in Article 2 of the Law on Social Insurance.

Thus, from May 10, 2026, employees participate in supplementary pension insurance according to the above method.