On July 1 2025, The Law on Social Insurance No. 41/2024/QH15 dated 29 June 2024 will come into effect. The information below details the changes to the current law and suggests actions for Human Resources professionals. HR2B Payroll customers do not need to worry about these changes, as we have automatically updated your accounts to reflect these changes.

• Gross salary based on labor contract.
• Gross monthly allowances (except for allowances exempted from social insurance contributions according to regulations).
• And other regular fixed amounts, regular supplements as agreed to be paid during each payroll period.

(Further guidance pending from upcoming decrees/circulars)

New point issued: evasion of social insurance payment by employers, the evasion period is applied after the late payment period.

These points remain the same:

• Payment is due by the last day of the following month for the monthly contribution method.
• Late payment: Applies when an employer is late to register or contribute to an eligible employee within 60 days after the statutory deadline.

Sick leave: Employees on sick leave for partial days:

• Leave of less than half a working day is counted as half a day
• Leave of half a day or more is counted as a full day.

Maternity leave: Expansion of the scope

• Female workers must take time off work to receive infertility treatment before giving birth to receive maternity benefits when participating in social insurance for at least 6 months within 24 months before giving birth.
• Maternity claim period:
  • Pregnancy checkup: within 5 times: each time no more than 2 days.
  • Miscarriage, curettage, suction, stillbirth: from 13 to under 22 weeks: 40 days (old law 25 weeks)
  • Male maternity leave: 60 days from the date of birth of the wife. (old law 30 days)

Pension: Reduction of Minimum Social Insurance Contribution Period for Pension Entitlement

The 2024 Law on Social Insurance reduces the minimum required period of social insurance contributions to 15 years for entitlement to monthly pension benefits, compared to 20 years under the 2014 Law on Social Insurance.

One-time retirement benefit:

• For employees who have paid social insurance for more than the number of years corresponding to the pension rate of 75%, in addition to the pension, they will receive a one-time subsidy.
• One-time benefit: 1 year = 0.5 times the average monthly salary for social insurance contribution.
• If the employee is eligible for pension and continues to pay for 1 year = 2 times the average monthly salary for social insurance payment (New law)

Social Retirement

• Vietnamese citizens aged 75 and above (old law:aged 80+)
• Not receiving monthly pension or social insurance allowance
• Must submit a formal request to receive the benefit
• For those aged 70 to under 75, the benefit is also applicable if they belong to poor or near-poor households.

Monthly allowance

• Have reached retirement age but do not qualify for a pension
• Have not received a one-time SI payout and have not chosen to preserve their contribution history
• Duration and amount of benefit:
  • → Based on the length and level of social insurance contributions.
  • → Minimum benefit: 500,000 VND/month

One-time Social Insurance

• Employees who have reached retirement age but have not yet accumulated 15 years of Social Insurance contributions.
• Employees who had contributed to Social Insurance prior to the effective date of this Law, and after 12 consecutive months are no longer subject to compulsory SI and have not participated in voluntary SI, with less than 20 years of total contribution.