From July 1, 2025, the 2024 Law on Social Insurance will officially come into effect. At this time, additional groups will be required to participate in the social insurance system.
Based on Clause 1 and Clause 2 of Article 2 of the 2014 Law on Social Insurance and the 2024 Law on Social Insurance, the following table outlines the mandatory participants in social insurance:
bNo. | Mandatory Social Insurance Participants | 2014 Law | 2024 Law | Notes |
1 | Employees with indefinite-term, fixed-term, or seasonal labor contracts ≥ 03 months | Yes | Adjusted to include labor contracts from ≥ 01 month, including paid agreements and management positions | Broader contract definition; seasonal contracts no longer separate |
2 | Employees with labor contracts from 01 to under 03 months | Yes | Merged into group of ≥ 01 month | |
3 | Cadres, civil servants, public employees | Yes | Yes | |
4 | National defense workers, police workers, and staff in cipher organizations | Yes | Yes | |
5 | Officers, military personnel, public security forces, and cipher workers with military-like salaries | Yes | Yes | |
6 | Non-commissioned officers, soldiers, military/police students receiving living allowances | Yes | Yes | |
7 | Workers assigned to overseas jobs under contract | Yes | Yes (except where international treaties provide otherwise) | |
8 | Managers of enterprises or cooperatives receiving salaries | Yes | Yes | |
9 | Non-specialized staff at commune level | Yes | Yes, extended to hamlets and residential groups | Broader area of application |
10 | Part-time employees with salary ≥ minimum threshold for social insurance | No | Yes | New from 01/7/2025 |
11 | Registered household business owners | No | Yes | New from 01/7/2025 |
12 | Managers of enterprises or cooperatives not receiving salaries | No | Yes | New from 01/7/2025 |
13 | Spouses assigned to work overseas under term positions and receiving living allowances | No | Yes | New from 01/7/2025 |
14 | Standing militia members | No | Yes | New from 01/7/2025 |
15 | Foreign workers in Vietnam | Yes (with work permit/professional certificate) | Yes (labor contracts of 12 months or more, with some exceptions) | Clarifies contract duration and exemptions |
Thus, from July 1, 2025, the new groups required to participate in compulsory social insurance include:
- Part-time workers with a salary equal to or greater than the minimum wage subject to social insurance.
- Registered household business owners.
- Enterprise and cooperative managers not receiving salaries.
- Spouses assigned to overseas term-based missions who receive living allowances.
- Standing militia members.
Adjustment regarding employers subject to compulsory social insurance contributions
Starting from July 1, 2025, under the 2024 Law on Social Insurance No. 41/2024/QH15, Clause 3, Article 2, there are several expanded adjustments related to employers who are subject to compulsory social insurance, compared to the 2014 Law on Social Insurance No. 58/2014/QH13. Details are as follows:
Content | 2014 Law on Social Insurance (58/2014/QH13) | 2024 Law on Social Insurance (41/2024/QH15) | Notable changes from 01/7/2025 |
Organizations and agencies | Includes: state agencies, public service units, armed forces units; political organizations, socio-political organizations, social organizations, professional associations, international organizations, etc. | Remains the same, but clarified: state agencies, public non-business units, units and enterprises under the Army, Police, and cipher organizations | More specifically defines units under the People’s Army, People’s Police, and cipher agencies |
Enterprises, cooperatives, household businesses, etc. | Yes | Yes | No significant changes |
Partnerships | Yes | Yes | No changes |
Unions of cooperatives | Not specifically mentioned | Clearly added | Expanded scope |
Individuals hiring workers under labor contracts | Yes | Yes | No changes |