Vietnam Employee Social Insurance Contribution Rate 2025
Social insurance is an indispensable part of the social security system, ensuring the rights of employees during their working time and retirement. When participating in social insurance, not only employers but also employees are obliged to pay social insurance. What is the social insurance contribution rate for employees in 2025? Below, Viet An Law will advise and answer questions for clients.
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Current social insurance regimes
According to the Law on Social Insurance 2014, social insurance regimes include:
Compulsory social insurance has the following regimes:
Sickness;
Maternity;
Work accident, occupational disease;
Retirement;
Death.
Voluntary social insurance has the following regimes:
Retirement;
Death.
From July 1, 2025, according to the new regulations in Article 4 of the Law on Social Insurance 2024, voluntary social insurance will add maternity allowance and work accident insurance. In addition, some types are also considered social insurance, including: social pension, unemployment insurance, and supplementary pension insurance.
Vietnam Employee Social Insurance Contribution Rate 2025 for compulsory social insurance
From July 1, 2025, according to Article 33 of the Law on Social Insurance 2024, the compulsory social insurance contribution rate for employees in 2025 is as follows:
Monthly contribution is 8% of salary
The monthly contribution rate is 8% of the salary used as the basis for compulsory social insurance contributions to the pension and death fund of the following subjects:
People working under indefinite-term labor contracts, fixed-term labor contracts with a term of 01 month or more, including cases where the employee and the employer agree on a different name but with content showing the paid work, salary, and management, operation, and supervision of one party;
Cadres, civil servants, public employees;
National defense workers and civil servants, police workers, people doing other work in cryptographic organizations;
Officers and professional soldiers of the people’s army; professional officers, non-commissioned officers, technical non-commissioned officers of the people’s police; people doing cryptographic work receiving salaries as for soldiers;
Enterprise managers, controllers, representatives of state capital, representatives of enterprise capital as prescribed by law; members of the Board of Directors, General Directors, Directors, members of the Supervisory Board or supervisors, and other elected management positions of cooperatives and cooperative unions as prescribed by the Law on Cooperatives who receive salaries;
Non-professional workers at the commune, village, and residential group levels;
Employees who work part-time and have a monthly salary equal to or higher than the lowest salary used as the basis for compulsory social insurance contributions.
Employees who are foreign citizens working in Vietnam are subject to compulsory social insurance when working under a fixed-term labor contract with a term of 12 months or more with an employer in Vietnam.
Contribution rate is 22% of salary.
The monthly contribution rate is 22% of the salary used as the basis for compulsory social insurance contributions to the pension and death benefit fund of the following subjects:
Employees working abroad under contracts stipulated in the Law on Vietnamese Employees Working Abroad Under Contracts, except in cases where international treaties to which the Socialist Republic of Vietnam is a member have other provisions;
Spouses who do not receive salaries from the state budget and are sent on a term-term mission with members of representative agencies of the Socialist Republic of Vietnam abroad are entitled to a living allowance.
Contribution rates are 3% and 22% of salary.
The monthly contribution is equal to 3% of the salary used as the basis for compulsory social insurance contributions to the sickness and maternity fund, and 22% of the salary used as the basis for compulsory social insurance contributions to the retirement and death fund for the following subjects:
Business household owners of business households registered to participate in accordance with Government regulations;
Enterprise managers, controllers, representatives of state capital, representatives of enterprise capital as prescribed by law; members of the Board of Directors, General Directors, Directors, members of the Supervisory Board, or controllers and other elected management positions of cooperatives and cooperative unions as prescribed by the Law on Cooperatives who do not receive salaries.
Compared to the provisions of the 2014 Social Insurance Law, this new provision has some new points as follows:
Adding subjects working part-time, with a monthly salary equal to or higher than the lowest salary used as the basis for compulsory social insurance payment, and foreign employees working in Vietnam who are subject to compulsory social insurance when working under a fixed-term labor contract with a term of 12 months or more with an employer in Vietnam.
Non-professional workers at the commune, village, and residential group levels pay 8% of their salary, not 8% of the basic salary as before.
Employees working abroad under a contract, the specific contribution rate is 22% of their salary, not dividing the cases that have participated in compulsory social insurance and have not participated in compulsory social insurance.
Add a contribution rate of 3% of salary to the sickness and maternity fund, 22% of salary to the retirement and death fund for some subjects.
Thus, in 2025, the compulsory social insurance contribution rate of employees will mainly be 8% of salary as the basis for compulsory social insurance contribution to the retirement and death fund. Employees will not have to contribute to the sickness and maternity fund, the occupational accident and disease fund.
Vietnam Employee Social Insurance Contribution Rate 2025 for voluntary social insurance
Subjects participating in voluntary social insurance include:
Vietnamese citizens aged 15 and over who are not subject to compulsory social insurance and are not beneficiaries of pensions, social insurance benefits, or monthly allowances;
Subjects participating in compulsory social insurance but are temporarily postponing the performance of labor contracts or work contracts, except in cases where the two parties have an agreement on compulsory social insurance payment during this period.
From July 1, 2025, according to Article 36 of the Social Insurance Law 2024, the monthly compulsory social insurance payment rate of employees is equal to 22% of the income used as the basis for voluntary social insurance payment to the pension and death fund.
Thus, while the 2014 Social Insurance Law stipulates that this contribution level is chosen by the employee to contribute to the pension and death fund, the new regulations of the 2024 Social Insurance Law have specifically stipulated that it is based on the income level as the basis for voluntary social insurance contributions.
Method of voluntary social insurance payment for employees in 2025
Compulsory social insurance
Currently, employees participating in compulsory social insurance mainly pay monthly, except for some cases:
Receiving salary based on products, on contracts at enterprises, cooperatives, cooperative unions, business households operating in the fields of agriculture, forestry, fishery, salt production: pay monthly, 3 months, or 6 months at a time.
Employees working abroad under contract: pay 3 months, 6 months, 12 months at a time, or pay in advance.
Spouses who do not receive a salary from the state budget and are sent on a business trip with members of the representative agencies of the Socialist Republic of Vietnam abroad are entitled to a living allowance regime: pay monthly, 3 months, or 6 months at a time.
Business owners of business households: pay monthly, 3 months, or 6 months at a time.
Voluntary social insurance
Voluntary social insurance participants can choose one of the following payment methods:
Monthly;
Once every 3 months;
Once every 6 months;
Once every 12 months;
One time for many years to come with a payment amount lower than the prescribed payment amount;
One time for the remaining social insurance payment period to qualify for a pension with a payment amount higher than the prescribed payment amount.
Employees who do not receive a salary for 14 working days or more in a month are not required to pay social insurance for that month, except in cases where the employer and the employee have an agreement on paying social insurance for the employee that month, with the basis of payment being the basis of social insurance payment for the most recent month.
In case the employee takes sick leave for 14 working days or more in the first month of work or in the first month of returning to work, he/she must still pay social insurance for that month.
For employees subject to the salary regime decided by the employer, the salary used as the basis for compulsory social insurance payment is the monthly salary, including the salary according to the job or position, salary allowances, and other additional amounts agreed to be paid regularly and stably in each salary payment period.
Above is the Vietnam Employee Social Insurance Contribution Rate 2025. If you have any related questions or need advice on social insurance law or labor law, please contact Viet An Law for the best advice and support!
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