Compulsory social insurance: Payment according to the first signed contract
The 2019 Labor Code stipulates that when employees simultaneously sign multiple labor contracts with multiple employers, participation in social insurance, health insurance, unemployment insurance and occupational accident and disease insurance will be implemented according to the provisions of specialized laws.
According to the 2024 Law on Social Insurance, if employees sign multiple labor contracts with many different units, they will participate in compulsory social insurance under the first signed labor contract.
In case the contract being used to pay social insurance is temporarily suspended, and the two parties do not have an agreement to continue paying social insurance during the suspension period, the employee will participate in social insurance under the contract that takes effect next on the signed time.
In other words, employees do not have to pay compulsory social insurance in all places where they are working, but only pay under one main contract, usually the first signed contract.
Payment according to contract as basis for participating in social insurance
With health insurance, the law stipulates that employees with multiple labor contracts will pay health insurance according to the labor contract being used as a basis for compulsory social insurance participation.
This means that any contract used to pay social insurance will also be a contract used to pay health insurance.
Occupational accident and disease insurance: Payed according to each contract
Unlike social insurance and health insurance, with occupational accident and disease insurance, employers must pay according to each signed labor contract, if employees are subject to compulsory social insurance participation.
Thus, if one person works for many companies and all contracts are subject to compulsory social insurance, then each company still has to pay the occupational accident and disease insurance amount corresponding to its contract.
When workers have labor accidents or occupational diseases, the settlement of benefits will be implemented according to the principle of contributing to where, enjoying to that according to the Government's regulations.
Conditions for labor contracts to participate in compulsory social insurance
According to the 2024 Law on Social Insurance, a labor contract is subject to compulsory social insurance when it falls into one of the following cases:
It is an indefinite-term labor contract.
Is a labor contract with a term of 1 month or more.
Employees who work part-time but have a monthly salary equal to or higher than the salary used as the basis for compulsory social insurance contributions is the lowest.
Currently, the lowest salary as the basis for compulsory social insurance contributions is determined according to the base salary prescribed by the Government. The base salary currently applied is 2.34 million VND/month.
Workers working in many places need to clearly identify:
Which contract is signed first to serve as a basis for compulsory social insurance contributions?
Any contract currently used to pay social insurance will also be the basis for paying health insurance.
For occupational accident and disease insurance, each company still has to pay according to the signed contract if it meets the conditions.
