Social insurance deduction rate by salary in 2025

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.

Social insurance deduction rate by salary in 2025

Here, Viet An tax agent will provide customers with the rate of social insurance deduction according to salary in 2025

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.

What is the maximum monthly salary on which compulsory social insurance premiums are paid

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:

• If the employee is eligible for the salary regime paid by the State, the monthly salary on which social insurance premiums are based will be the salary according to rank, rank, military rank and position allowances (attached) and seniority allowances (if any).
• For part-time workers in communes, wards and townships, the salary on which social insurance premiums are paid is the base salary by region
• In case employees work at private enterprises, the salary on which social insurance premiums are paid depends on the agreement between the employee and the employer (however, it must not be lower than the minimum wage for compulsory social insurance).
• If the employee has a monthly salary higher than 20 times the base salary, the monthly salary participating in social insurance is equal to 20 times the base salary by region.

Minimum wage by region

Decree 74/2024/ND-CP stipulates the regional minimum wage for employees working under labor contracts as follows:

Allowances not required to pay social insurance premiums as prescribed

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:

• Initiative Bonus
• Mid-shift meal money
• Gasoline support money
• Phone bills
• Travel expenses
• Housing Assistance
• Childcare support money
• Child support money
• Employee support money when a relative dies
• Employee support money when a relative gets married
• Money on the occasion of employees’ birthdays
• Allowances for employees in difficult circumstances when suffering from occupational accidents/occupational diseases
• Supports and subsidies upon completion of separate items agreed upon in the labor contract.
• Attendance allowance

Deadline for payment of social insurance premiums as prescribed

Employers need to understand the regulations on the deadline for payment of compulsory social insurance premiums, specifically as follows:

Monthly payment

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.

Accrual every 3 or 6 months

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.

Guidance on salary accounting and salary-based deductions

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:

• Accounting of salary expenses by month

Debit 6422

     Yes 334

• Deduct 21.5% of BHBB into the cost of the enterprise

Debit 6422

     There are 338 (details of compulsory social insurance)

• Deduct 10.5% of social insurance from employees’ salaries

Debit 334

     Yes 338

• Pay 32% of social insurance to the provincial insurance agency

Debit 338

     Yes 111/112

• Deduct 2% of trade union funding

Debit 6422

     Yes: 3382

• Pay 2% of the trade union fee to the provincial federation agency

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!