Mr. Nguyen Thanh (Quang Ngai) is a non-specialized worker in the village, subject to compulsory social insurance according to the provisions of law.
Currently, non-specialized officials in villages in the province are required to self-pay the entire compulsory social insurance contribution level of 25%.
Article 34 of the 2024 Law on Social Insurance stipulates that employers must pay 3% monthly to the sickness and maternity fund, 14% to the pension and death fund, totaling 17%. Thus, employees pay 8%, employers pay 17%.
Clause 4, Article 13 of the 2024 Law on Social Insurance stipulates that employers are responsible: Paying the social insurance portion under their responsibility according to Article 34, only 8% of the employee's salary is deducted to be paid at the same time to the social insurance fund.
Mr. Thanh said that if forcing non-specialized workers to self-pay all social insurance, the essence is to transfer all financial obligations of employers to employees, contrary to the mandatory social insurance payment mechanism prescribed by the National Assembly.
Mr. Thanh asked, is it correct that his locality stipulates that non-specialized workers pay 25% of social insurance?
Regarding this issue, the Ministry of Home Affairs answers as follows:
According to the provisions of point k, clause 1, Article 2 of the Law on Social Insurance, non-specialized workers in villages and residential groups are subject to compulsory social insurance participation.
The level of contribution, method and term of compulsory social insurance contribution of employees and employers have been specifically stipulated in Article 33 and Article 34 of the Law on Social Insurance, which includes non-specialized workers in villages and residential groups according to point k, clause 1, Article 2 of the Law on Social Insurance.
Accordingly, the monthly contribution level of non-specialized workers in villages and residential groups is equal to 8% of the salary used as the basis for compulsory social insurance contributions to the pension and survivorship fund. Employers pay compulsory social insurance monthly based on the salary used as the basis for compulsory social insurance contributions of non-specialized workers in villages and residential groups, including 3% to the sickness and maternity fund, 14% to the pension and survivorship fund.
Clause 3, Article 16 of Decree No. 185/2026/ND-CP dated May 26, 2026 of the Government stipulating the organization and operation of villages and residential groups and regimes and policies for non-specialized personnel in villages and residential groups, then:
Non-specialized workers in villages and residential groups are entitled to compulsory social insurance, health insurance and other regimes and policies according to the provisions of law on social insurance, health insurance and current legal regulations".
According to the provisions of Article 15 of Decree No. 185/2026/ND-CP, the state budget contracts allowance funds (including social insurance contribution support) to pay monthly allowances to non-specialized workers in villages and residential groups.
Based on the allowance fund contracted by the state budget for each village and residential group; the balancing capacity of the local budget; relevant legal regulations and the specific characteristics of villages and residential groups in the area, the Provincial People's Committee submits to the People's Council of the same level to specifically stipulate the allowance level for each title of non-specialized personnel in villages and residential groups.
It is requested that Mr. Nguyen Thanh base on the above regulations to implement, in case there are still questions, please contact the social insurance agency or local authorities for specific information.
