WEBVTT 00:00:03.254 --> 00:00:06.554 New regulations on salaries as a basis for compulsory social insurance contributions 00:00:06.554 --> 00:00:10.473 The Government has just issued Decree 158, detailing and guiding the 00:00:10.473 --> 00:00:15.104 implementation of a number of articles of the law on social insurance on 00:00:15.104 --> 00:00:17.954 compulsory social insurance, effective from July 1, 2025. 00:00:18.954 --> 00:00:23.496 In Article 7 of Decree 158, detailed regulations on salary as the basis for 00:00:23.496 --> 00:00:24.794 compulsory social insurance contributions 00:00:24.794 --> 00:00:27.517 The salary used as the basis for compulsory social insurance payment 00:00:27.517 --> 00:00:31.477 according to the provisions of Point B, about 1, Article 31 of the Law on Social 00:00:31.477 --> 00:00:32.714 Insurance is the monthly salary, 00:00:33.114 --> 00:00:37.434 including salary according to job or title, salary allowances and other supplements, 00:00:37.814 --> 00:00:42.651 in which the salary is based on work or position based on time, month of work or 00:00:42.651 --> 00:00:44.074 position based on salary scale, 00:00:44.254 --> 00:00:47.613 The salary table is built by the employer according to the provisions of 00:00:47.613 --> 00:00:50.714 Article 93 of the Labor Code agreed upon in the Labor Contract. 00:00:51.714 --> 00:00:54.694 Salary allowances to compensate for factors related to working conditions, 00:00:55.054 --> 00:00:58.068 the complex nature of work, living conditions, and the level of labor 00:00:58.068 --> 00:01:01.334 attraction for which the salary has not been calculated or not fully calculated, 00:01:01.734 --> 00:01:05.723 agreed upon in the Labor Contract, excluding dependent salary allowances or 00:01:05.723 --> 00:01:07.174 fluctuations in labor productivity, 00:01:07.574 --> 00:01:10.454 working process and quality of work performance of workers. 00:01:11.094 --> 00:01:13.825 Other supplements that determine the specific amount of money together with 00:01:13.825 --> 00:01:15.314 the salary according to the Regulations, 00:01:15.654 --> 00:01:19.834 agreed upon in the Labor Contract and paid regularly and stably in each salary payment period, 00:01:19.834 --> 00:01:23.874 does not include other supplements dependent or fluctuating according to labor productivity, 00:01:24.214 --> 00:01:27.174 working process and quality of work performance of workers. 00:01:28.174 --> 00:01:32.374 The Decree clearly states that salary is the basis for compulsory social insurance contributions for subjects 00:01:32.374 --> 00:01:35.918 stipulated in Point 1, Clause 1, Article 2 of the Law on Social Insurance is the 00:01:35.918 --> 00:01:38.354 monthly salary calculated according to the agreement in the Labor Contract. 00:01:39.374 --> 00:01:42.493 The Decree also clearly stipulates salaries as the basis for compulsory 00:01:42.493 --> 00:01:44.194 social insurance contributions for some groups 00:01:44.194 --> 00:01:48.394 will be added to the list of subjects required to participate in compulsory social insurance from July 1. 00:01:49.834 --> 00:01:52.991 For groups of non-professional workers at the commune level, in 00:01:52.991 --> 00:01:54.254 villages, and residential groups 00:01:54.254 --> 00:01:57.091 then the salary used as the basis for compulsory social insurance 00:01:57.091 --> 00:01:59.154 contributions for this group is the monthly allowance 00:01:59.154 --> 00:02:02.854 of part-time workers at the commune level, in villages and residential groups. 00:02:03.854 --> 00:02:07.420 In case the monthly allowance is lower than the salary, the lowest basic basis 00:02:07.420 --> 00:02:08.694 for compulsory social insurance payment 00:02:08.694 --> 00:02:11.641 then the salary used as the basis for compulsory social insurance payment is 00:02:11.641 --> 00:02:14.814 equal to the lowest salary used as the basis for compulsory social insurance payment 00:02:14.814 --> 00:02:18.594 stipulated in Point d, Clause 1.31 of the Law on Social Insurance.