Salary used as the basis for social insurance contributions of part-time employees

Lawyer Nguyen Thi Thuy, YouMe Law Firm LLC, replied:

Clause 2, Article 7 of 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 stipulates that salaries are the basis for compulsory social insurance contributions as follows:

2. The salary used as the basis for compulsory social insurance payment for subjects specified in Point l, 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 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.

Point a, Point l, Clause 1, Article 2 of the Law on Social Insurance 2024 stipulates the subjects participating in compulsory social insurance as follows:

1. Employees who are Vietnamese citizens subject to compulsory social insurance include:

a) People working under indefinite-term labor contracts, fixed-term labor contracts with a term of 01 month or more, even if the employee and the employer agree under another name but have content showing that the employment has paid wages, wages and the management, operation and supervision of one party;

l) Subjects specified in Point a of this Clause who do not work full-time and have a monthly salary equal to or higher than the lowest salary used as the basis for compulsory social insurance contributions;

Thus, the salary level used as the basis for compulsory social insurance contributions for part-time employees is implemented according to the above regulations.