Understanding social insurance deduction rates in Vietnam for 2025 is crucial for both employers and employees to ensure compliance with labor laws and proper. Participating in social insurance is both a responsibility and a right of every Vietnamese citizen. Let’s work with Viet An tax agent to summarize the social insurance deduction rate according to salary in 2025 and the minimum salary when participating in social insurance of employees.
Here, Viet An tax agent will provide customers with the rate of social insurance deduction according to salary in 2025
|
Insurances deducted by salary |
Included in corporate shares (A/C 6422) | Subtracted from the employee’s salary (A/C 334) |
| Social Insurance (Social Insurance) | 17.5% | 8% |
| Health insurance (HI) | 3% | 1.5% |
| Unemployment Insurance (Unemployment Insurance) | 1% | 1% |
| Sum | 21.5% | 10.5% |
In addition, the trade union fee (if any) according to the deduction rate is 2% of the total salary fund as a basis for social insurance payment to be fully calculated into the cost of the enterprise.
According to the Law on Social Insurance 2014 in Article 89, there are regulations on the monthly salary on which compulsory social insurance premiums are based, specifically as follows:
Decree 74/2024/ND-CP stipulates the regional minimum wage for employees working under labor contracts as follows:
| Region | Minimum wage (VND/month) | Minimum wage (VND/hour) |
| I | 4.960.000 | 23.800 |
| II | 4.410.000 | 21.200 |
| III | 3.860.000 | 18.600 |
| IV | 3.450.000 | 16.600 |
The salary structure of employees is usually divided into hard salary and attached allowances (stated in the labor contract). So the allowances that are not required to pay social insurance include:
Employers need to understand the regulations on the deadline for payment of compulsory social insurance premiums, specifically as follows:
Every month, no later than the last day of the month, the unit must pay social insurance money to the social insurance agency at the place where the unit registers its business through a special collection account of the social insurance agency or the State Treasury.
Businesses can choose to pay social insurance contributions every 3 or 6 months, no later than the last day of the month due. Accordingly, accountants need to base on C12 to account and separate the paid social insurance, health insurance, unemployment insurance, labor unemployment insurance, and occupational health insurance in accordance with regulations.
Salary accountants need to understand the rate of social insurance deduction according to salary in 2025 and how to account salaries to match PIT finalization. Here, Viet An tax agent will guide the process of accounting salaries and deductions according to monthly salaries:
Debit 6422
Yes 334
Debit 6422
There are 338 (details of compulsory social insurance)
Debit 334
Yes 338
Debit 338
Yes 111/112
Debit 6422
Yes: 3382
Debit 3382
Yes 111/112
Above is the rate of social insurance deduction according to salary in 2025 as well as the process of accounting salaries and salary deductions for those who are new to the profession. Hopefully, the above information from Viet An tax agent will help you in the accounting profession!
