On the Government Information Portal, Mr. H.H in Khanh Hoa reflected that the 2024 Law on Social Insurance and Decree No. 158/2025/ND-CP stipulate that non-specialized commune-level employees must pay a mandatory 8% social insurance contribution to the pension and death fund, employers must pay 3% to the sickness and maternity fund, and 14% to the pension and death fund.
According to the Law amending and supplementing a number of articles of the Health Insurance Law No. 51/2024/QH15 and Decree No. 188/2025/ND-CP, the health insurance contribution level for non-specialized commune-level employees is 4.5%, of which employers pay 2/3, equivalent to 3%, and employees pay 1.5%.
Based on the above regulations, the total social insurance and health insurance contributions of non-specialized workers are 29.5%, of which employers contribute 20%, and employees contribute 9.5% according to salary (allocation) as a basis for contributions.
Official Dispatch No. 242/BHXH-QLT dated August 27, 2025 of Khanh Hoa Provincial Social Insurance stipulates the correct application of the above contribution rate.
But when deducting from the allowance for non-specialized employees, social insurance guides the unit's accountant to deduct a total of 29.5% from the allowance for non-specialized employees because according to Decree No. 33/2023/ND-CP dated June 10, 2023 of the Government, in Clause 1, Article 34, the central budget allocates the allowance fund including both social insurance and health insurance contribution support to pay monthly. Therefore, the allowance for non-specialized employees must be deducted from a monthly contribution of 29.5%, directly deducted from the allowance, and not supported by the agency.
With the allowance level supported by the Central Government at 1.5% of the base salary and the province supporting at 0.84% for people with university degrees or higher, it is only 5,475,600 VND/month. Previous regulations also required payment of 26.5% multiplied by the salary as a basis for payment (for non-specialized workers, the salary as a basis for payment is 1.0%, equivalent to 2,340,000 VND), then monthly payment is 620,100 VND.
According to the new regulations, 29.5% must be paid with a salary as a basis for payment of 5,475,600 VND (2.34 x 2,340,000 VND), the amount is 1,615,302 VND/month, the contribution level is nearly 30%/month of allowance for non-specialized workers. Meanwhile, regulations for cadres and civil servants are only about 9-10%/month.
Mr. H requested competent authorities to clarify the above content so that non-specialized commune-level workers who are continuing to support work from July 1, 2025 can know.
Regarding this issue, Vietnam Social Security answers as follows:
According to the provisions at point k, clause 1, Article 2, point a, clause 1, Article 33, clause 1, Article 34, clause 1, Article 140 of the 2024 Law on Social Insurance; clause 10, Article 1 and clause 1, Article 3 of the Law amending and supplementing a number of articles of the 2024 Law on Health Insurance; clause 3, Article 7 of Decree No. 158/2025/ND-CP of the Government; point c, clause 1, Article 6 of Decree No. 188/2025/ND-CP of the Government, then:
From July 1, 2025, non-specialized workers at the commune level are subject to compulsory social insurance and compulsory health insurance, belonging to groups paid by employers or employees or co-payers.
The monthly compulsory social insurance contribution level is equal to 25% of the monthly salary as a basis for contribution, of which non-specialized workers in villages and residential groups contribute 8% to the pension and death fund and employers (state budget) contribute 17% (14% to the pension and death fund, 3% to the sickness and maternity fund).
The salary as the basis for compulsory social insurance contributions is the monthly allowance level of non-specialized workers in villages and residential groups. In case the monthly allowance level of non-specialized workers in villages and residential groups is lower than the salary as the basis for compulsory social insurance contributions, the salary as the basis for compulsory social insurance contributions is equal to the reference level (the current reference level is equal to the base salary of 2,340,000 VND/month).
The monthly compulsory health insurance contribution level is equal to 4.5% of the base salary, of which employers (the state budget) contribute two-thirds and employees contribute one-third.
Therefore, he based on the above regulations to propose that the People's Committees of communes and wards implement them in accordance with the provisions of law.
