Sending questions to Vietnam Social Security (BHXH), readers wonder about the basis for social insurance contributions for cadres and civil servants during probationary periods.
According to the Law on Social Insurance No. 41/2024/QH15, point a, clause 1, Article 31 stipulates: Employees who are subject to the salary regime prescribed by the State, the salary used as a basis for social insurance contributions is the monthly salary according to position, title, rank, grade, military rank and position allowances, seniority allowances beyond the frame, professional seniority allowances, salary reserve difference coefficients (if any).
In case cadres and civil servants receive a probationary salary equal to 85% of the grade 1 salary, is the salary used as a basis for social insurance contributions calculated based on the 85% benefit level or based on 100% of the grade 1 salary?
Answering this question, Vietnam Social Security cited the provisions in point a, clause 1, Article 31 of the Law on Social Insurance No. 41/2024/QH15 stipulating that the salary used as a basis for social insurance contributions is "monthly salary according to position, title, rank, grade...".
Because during the probation period, the monthly salary according to rank/level paid by state agencies to civil servants is 85% of the salary level 1, so the basis for deducting social insurance contributions (both the agency's contribution and the civil servant's deducted contribution of 8%) will be calculated based on the salary level of 85%.
